Under the Tax Reform Act of 1986, U.S. partnerships are required to withhold income tax on "effectively connected taxable income" deemed allocable to foreign partners. The U.S. partnership must file a Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax, to show the amount of effectively connected taxable income and the total tax credit allocable to the foreign partner for the partnership's tax year. Foreign partners must attach this form to their U.S. income tax returns to claim a withholding credit for their shares of the Section 1446 tax withheld by the partnership.

For information about selected terms and concepts and a description of the data sources and limitations, please visit Foreign Recipients of U.S. Partnership Income Metadata.

Statistical Tables

The following tables are available as Microsoft Excel®  files.  A free Excel viewer is available for download, if needed.

Forms 8805, Foreign Recipients of U.S. Partnership Income
     Data Presented:

Number of Filings, Taxable Income (Loss), Tax Withheld

     Classified by:

Country of Foreign Recipient

     Tax Years:           

 2018  2017   2016  2015   2014   2013   2012   2011   2010  2009   2008   2007   2006   2005   



Publications and Papers 

The following are available as PDF files.  A free Adobe Acrobat reader is available for download, if needed.