About Form 8804, Annual Return for Partnership Withholding Tax (Section 1446)


Use Form 8804 to report the total liability under section 1446 for the partnership’s tax year. Form 8804 is also a transmittal form for Form(s) 8805.

Current revision

Recent developments


Partnerships that have effectively connected taxable income (ECTI) allocable to foreign partners use this schedule to determine:

  • Whether they are subject to the penalty for underpayment of estimated tax and, if so,
  • The amount of the underpayment penalty.

Schedule A (Form 8804)PDF  
Instructions for Schedule A (Form 8804)PDF 
All Schedule A (Form 8804) Revisions

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