8805 Foreign Partner's Information Statement of Section 1446

2007 Form 8805
Foreign Partner’s Information Statement of Section 1446
Withholding Tax
Purpose:

This is the first circulation of the 2007 Form 8805,
Foreign Partner’s Information Statement of Section 1446 Withholding
Tax. There are no major changes.

TPCC Meeting:

None scheduled, but may be arranged if requested.

Prior Revision:

The 2006 Form 8805,
Foreign Partner’s Information Statement of Section 1446 Withholding
Tax, is available at: http://www.irs.gov/pub/irs-pdf/f8805.pdf

Other products:

Circulations of draft tax forms and instructions are posted at:
http://taxforms.web.irs.gov/draft_products.html.

Comments:

Please email, fax, call, or mail any comments by July 13, 2007,
to me and email the form’s reviewer, Steve Becker, at
[email protected].

From:
Oksana R. Stowbunenko
Tax Law Specialist
Tax Forms and
Publications

VMS: 202.283.0020
Location: Date:
Fax: 202.283.2485
NCFB
June 13, 2007
C7-162
E-mail:
[email protected]

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I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 8805, PAGE 1 OF 8 (PAGE 2 IS BLANK)
MARGINS; TOP 13mm (1/2"), CENTER SIDES. PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 216mm (8-1/2") x 279mm (11")
PERFORATE: None
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Action

Date

Signature

O.K. to print
Revised proofs
requested

Comp Analyst Note: Fields on page 1 duplicate on other
pages.

Form

8805

©

2007

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See separate Instructions for Forms 8804, 8805, and 8813.
For partnership’s calendar year 2007, or tax year beginning
, 2007, and ending
1a Foreign partner’s name
b U.S. identifying number
5a Name of partnership

Department of the Treasury
Internal Revenue Service

OMB No. 1545-1119

Foreign Partner’s Information Statement
of Section 1446 Withholding Tax

c Address (if a foreign address, see instructions)

2

Account number assigned by partnership (if any)

3

Type of partner (specify—see instructions)

4

Country code of partner. See the instructions for a listing of
codes ©

Copy A for Internal Revenue Service
Attach to Form 8804.

, 20

b U.S. EIN

c Address (if a foreign address, see instructions)

6

Withholding agent’s name. If partnership is also the withholding
agent, enter “SAME” and do not complete line 7.

7

Withholding agent’s U.S. employer identification number

©

8a Check if the partnership identified on line 5a owns an interest in one or more partnerships
b Check if any of the partnership’s effectively connected taxable income (ECTI) is exempt from U.S. tax for the partner identified on line 1a
9
10

Partnership’s ECTI allocable to partner for the tax year (see instructions)

9

Total tax credit allowed to partner under section 1446 (see instructions). Individual and corporate partners:
Claim this amount as a credit against your U.S. income tax on Form 1040NR, 1120-F, etc.

10

Schedule T—Beneficiary Information (see instructions)
11a

Name of beneficiary

c Address (if a foreign address, see instructions)

b U.S. identifying number of beneficiary
12

Amount of ECTI on line 9 to be included in the beneficiary’s gross income (see instructions)

13

Amount of tax credit on line 10 that the beneficiary is entitled to claim on its return (see instructions)

For Paperwork Reduction Act Notice, see separate Instructions for Forms 8804, 8805, and 8813.

12
13

Cat. No. 10078E

Form

8805

(2007)

1
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 8805, PAGE 3 OF 8 (PAGE 4 IS BLANK)
MARGINS; TOP 13mm (1/2"), CENTER SIDES. PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 216mm (8-1/2") x 279mm (11")
PERFORATE: None
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form

8805

©

2007

f
o
s
a
7
t
0
f
0
a
2
r
/
D /08
6
0

See separate Instructions for Forms 8804, 8805, and 8813.
For partnership’s calendar year 2007, or tax year beginning
, 2007, and ending
1a Foreign partner’s name
b U.S. identifying number
5a Name of partnership

Department of the Treasury
Internal Revenue Service

OMB No. 1545-1119

Foreign Partner’s Information Statement
of Section 1446 Withholding Tax

c Address (if a foreign address, see instructions)

2

Account number assigned by partnership (if any)

3

Type of partner (specify—see instructions)

4

Country code of partner. See the instructions for a listing of
codes ©

Copy B for partner
Keep for your records.

, 20

b U.S. EIN

c Address (if a foreign address, see instructions)

6

Withholding agent’s name. If partnership is also the withholding
agent, enter “SAME” and do not complete line 7.

7

Withholding agent’s U.S. employer identification number

©

8a Check if the partnership identified on line 5a owns an interest in one or more partnerships
b Check if any of the partnership’s effectively connected taxable income (ECTI) is exempt from U.S. tax for the partner identified on line 1a
9
10

Partnership’s ECTI allocable to partner for the tax year (see instructions)

9

Total tax credit allowed to partner under section 1446 (see instructions). Individual and corporate partners:
Claim this amount as a credit against your U.S. income tax on Form 1040NR, 1120-F, etc.

10

Schedule T—Beneficiary Information (see instructions)
11a

Name of beneficiary

c Address (if a foreign address, see instructions)

b U.S. identifying number of beneficiary
12

Amount of ECTI on line 9 to be included in the beneficiary’s gross income (see instructions)

12

13

Amount of tax credit on line 10 that the beneficiary is entitled to claim on its return (see instructions)

13
Form

8805

(2007)

1
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 8805, PAGE 5 OF 8 (PAGE 6 IS BLANK)
MARGINS; TOP 13mm (1/2"), CENTER SIDES. PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 216mm (8-1/2") x 279mm (11")
PERFORATE: None
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form

8805

©

2007

f
o
s
a
7
t
0
f
0
a
2
r
/
D /08
6
0

See separate Instructions for Forms 8804, 8805, and 8813.
For partnership’s calendar year 2007, or tax year beginning
, 2007, and ending
1a Foreign partner’s name
b U.S. identifying number
5a Name of partnership

Department of the Treasury
Internal Revenue Service

OMB No. 1545-1119

Foreign Partner’s Information Statement
of Section 1446 Withholding Tax

c Address (if a foreign address, see instructions)

2

Account number assigned by partnership (if any)

3

Type of partner (specify—see instructions)

4

Country code of partner. See the instructions for a listing of
codes ©

Copy C for partner
Attach to your Federal tax return.

, 20

b U.S. EIN

c Address (if a foreign address, see instructions)

6

Withholding agent’s name. If partnership is also the withholding
agent, enter “SAME” and do not complete line 7.

7

Withholding agent’s U.S. employer identification number

©

8a Check if the partnership identified on line 5a owns an interest in one or more partnerships
b Check if any of the partnership’s effectively connected taxable income (ECTI) is exempt from U.S. tax for the partner identified on line 1a
9
10

Partnership’s ECTI allocable to partner for the tax year (see instructions)

9

Total tax credit allowed to partner under section 1446 (see instructions). Individual and corporate partners:
Claim this amount as a credit against your U.S. income tax on Form 1040NR, 1120-F, etc.

10

Schedule T—Beneficiary Information (see instructions)
11a

Name of beneficiary

c Address (if a foreign address, see instructions)

b U.S. identifying number of beneficiary
12

Amount of ECTI on line 9 to be included in the beneficiary’s gross income (see instructions)

12

13

Amount of tax credit on line 10 that the beneficiary is entitled to claim on its return (see instructions)

13
Form

8805

(2007)

1
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 8805, PAGE 7 OF 8 (PAGE 8 IS BLANK)
MARGINS; TOP 13mm (1/2"), CENTER SIDES. PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 216mm (8-1/2") x 279mm (11")
PERFORATE: None
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form

8805

©

2007

f
o
s
a
7
t
0
f
0
a
2
r
/
D /08
6
0

See separate Instructions for Forms 8804, 8805, and 8813.
For partnership’s calendar year 2007, or tax year beginning
, 2007, and ending
1a Foreign partner’s name
b U.S. identifying number
5a Name of partnership

Department of the Treasury
Internal Revenue Service

OMB No. 1545-1119

Foreign Partner’s Information Statement
of Section 1446 Withholding Tax

c Address (if a foreign address, see instructions)

Copy D for
Withholding Agent.

, 20

b U.S. EIN

c Address (if a foreign address, see instructions)

2

Account number assigned by partnership (if any)

3

Type of partner (specify—see instructions)

4

Country code of partner. See the instructions for a listing of
codes ©

6

Withholding agent’s name. If partnership is also the withholding
agent, enter “SAME” and do not complete line 7.

7

Withholding agent’s U.S. employer identification number

©

8a Check if the partnership identified on line 5a owns an interest in one or more partnerships
b Check if any of the partnership’s effectively connected taxable income (ECTI) is exempt from U.S. tax for the partner identified on line 1a
9
10

Partnership’s ECTI allocable to partner for the tax year (see instructions)

9

Total tax credit allowed to partner under section 1446 (see instructions). Individual and corporate partners:
Claim this amount as a credit against your U.S. income tax on Form 1040NR, 1120-F, etc.

10

Schedule T—Beneficiary Information (see instructions)
11a

Name of beneficiary

c Address (if a foreign address, see instructions)

b U.S. identifying number of beneficiary
12

Amount of ECTI on line 9 to be included in the beneficiary’s gross income (see instructions)

12

13

Amount of tax credit on line 10 that the beneficiary is entitled to claim on its return (see instructions)

13
Form

Printed on recycled paper

8805

(2007)