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 | Classified by | Tax Years |
|---|---|---|
| Table 1. Foreign recipients of U.S.-source partnership income: U.S. income and tax withheld as reported on Form 8805, by country of residence | Country of foreign recipient | 2021 XLSX 2020 XLSX 2019 XLSX 2018 XLSX 2017 XLSX 2016 XLSX 2015 XLS 2014 XLS 2013 XLS 2012 XLS 2011 XLS 2010 XLS 2009 XLS 2008 XLS 2007 XLS 2006 XLS 2005 XLS 1990 XLS |
Publications and papers
The following are available as PDF files. A free Adobe Acrobat Reader is available for download, if needed.