Form 8804-C is used by a foreign partner who chooses to provide to a partnership a certification under Regulations section 1.1446-6 to reduce or eliminate the partnership's withholding tax obligation under section 1446 (1446 tax) on the partner's allocable share of effectively connected taxable income (ECTI) from the partnership. Current Revision Form 8804-CPDF Instructions for Form 8804-C (Print VersionPDF) Recent Developments None at this time. Other Items You May Find Useful All Form 8804-C Revisions About Publication 925, Passive Activity and At-Risk Rules Other Current Products Related Items About Form 1065, U.S. Return of Partnership Income About Form 6198, At-Risk Limitations About Form 8582, Passive Activity Loss Limitations About Form 8804, Annual Return for Partnership Withholding Tax (Section 1446) About Form 8804-W, Installment Payments of Section 1446 Tax for Partnerships About Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax About Form 8813, Partnership Withholding Tax Payment Voucher (Section 1446)
