This page contains information about data sources and limitations for SOI's Foreign Recipients of U.S. Partnership Income Study. Please visit Foreign Recipients of U.S. Partnership Income Statistics to access articles and tables from the study. U.S. Partnerships must withhold tax in accordance with Internal Revenue Code section 1446 on income distributions made to foreign partners. Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax, is filed by the domestic partnership to report this income and U.S. tax withheld. These data were tabulated by the partnership's tax year, using all Forms 8805 filed with the Internal Revenue Service in a particular tax year. The data reflect the income that was paid and U.S. tax that was withheld for that particular tax year. Because the population of Forms 8805 was used for the statistics, the data are not subject to sampling error. However, the data are subject to nonsampling error, including data entry and taxpayer reporting errors. Although the data were subjected to tests for certain basic mathematical relationships, including the calculation of the correct tax withheld, the possibility of error cannot be completely eliminated.