Form 8804-C Certificate of Partner-Level Items to Reduce Section 144

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Form

I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 8804-C, PAGE 1 OF 4
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

8804-C

Date

Signature

O.K. to print
Revised proofs
requested

Certificate of Partner-Level Items to Reduce
Section 1446 Withholding

OMB No. 1545-1934

Partnership’s tax year for which the certificate is submitted
beginning
, 2008, and ending
, 20

2008

Department of the Treasury
Internal Revenue Service

Part I

Action

General Information

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©

See separate instructions.

A

If this is the first certificate submitted for this or any prior tax year, check here ©

B
C

If a certificate was submitted for a prior tax year, enter that tax year here ©
If the partner is submitting an updated certificate, check here

©

.

.

Also, complete Part I, line 5.

Section A—Partner Information

Foreign partner’s name

Taxpayer Identification Number

Date of Certification

Number, street, and room or suite no. If a P.O. box, see instructions.
City, state, and ZIP code. If a foreign address, see instructions.

Section B—Partnership Information
Partnership’s name

Employer Identification Number

Number, street, and room or suite no. If a P.O. box, see instructions.
City, state, and ZIP code. If a foreign address, see instructions.

Section C—Partner Representations
The partner makes the following representations:
1a This certificate is not being submitted to a publicly traded partnership.
1
b This certificate is not being submitted by a partnership, estate, trust (other than certain grantor trusts described in the
instructions), or beneficiary thereof.
2a I acknowledge that submitting this certificate does not relieve me of my obligation to file my income tax return and pay income
tax nor my obligation to make any estimated tax payments under section 6654 or 6655. I will make all estimated tax payments
required under section 6654 or 6655.
b I have not (and will not) use the deductions and losses set forth in this certificate to reduce installment tax obligations under
section 6654 or 6655 on income, other than my allocable share of income from the partnership to which this certificate is
provided.
c I acknowledge that the receipt of this certificate by the IRS does not constitute acceptance of the amount or character of any
item of deduction or loss submitted as part of this certificate.
d I have provided valid documentation to the partnership to which this certificate is being submitted in accordance with
Regulations section 1.1446-1.
3a If this year is my first tax year for which I am submitting a certificate to any partnership (regardless of whether I was a partner
in the partnership to which I am submitting this certificate or any other partnership during each of these years):
(i) My U.S. federal income tax return for the immediately preceding tax year has been (or will be) timely filed (including extensions
returns
I obtained);
(ii) The U.S. federal income tax return for the second and third preceding tax years were filed by the earlier of:
(1) The date that is one year after the due date set forth in section 6072(c) for filing such return, not including any extensions
of time to file; or
(2) The date on which this certificate is submitted to the partnership;
(iii) All amounts due with each return (including interest, penalties, and additions to tax, if any) were (or will be) paid on or
before these dates.
(or will have)
b If this year is not my first tax year for which I am submitting a certificate to any partnership:
(i) I met the requirements on line 3a for the first tax year for which I submitted a certificate to any partnership;
(ii) I timely filed (including extensions I obtained) a U.S. federal income tax return for the first year I submitted a certificate to
filed
any partnership;
(iii) I have or will timely file (including extensions I obtained) a U.S. federal income tax return for each tax year since the first
tax year for which I submitted a certificate to any partnership (regardless of whether I was a partner in any partnership during
paid
each of those years); and
(iv) I have (or will) timely pay all amounts due with those returns.
c I will timely file my U.S. federal income tax return for the current tax year and timely pay all amounts due with that return.
4a As of the time of submission of this certificate, I had not filed the following U.S. federal income tax return:
Return Form ©
Tax Year Ended ©
Filing Due Date ©
b I will comply with the provisions of Regulations section 1.1446-6(c)(2)(ii)(B) for providing an updated certificate or status update
with respect to the filing of any such return. See instructions for additional information.
For Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 37731M

Form

8804-C

(2008)

5
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 8804-C, PAGE 2 OF 4
MARGINS; TOP 13mm (1⁄ 2 "), CENTER SIDES. PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 216mm (81⁄ 2 ") x 279mm (11")
PERFORATE: ON FOLD
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

to inform the partnership that
such tax return remains un-filed.

D

Form 8804-C (2008)

Page

2

Section D—Updated Certificates

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An updated certificate is required when the facts or representations made in the original certificate have changed or a status
report is required. If you did not check line C in Part I and are not submitting an updated certificate, skip this Section C and go
to Part II.
5

Check the following reason(s) that apply for filing an updated certificate:

a

The certificate I submitted to the partnership for this tax year listed a prior tax year U.S. federal income tax return that I
had not yet filed. I have now filed this tax return and am submitting this updated certificate to inform the partnership that
the return has been filed. This updated certificate must be submitted within 10 days of the return’s filing. Complete Part
I, line 4a and substitute the date filed for the filing due date.

b

The certificate I submitted to the partnership for this tax year listed a prior tax year U.S. federal income tax return that I
had not yet filed. I am submitting this updated certificate to the partnership prior to its final installment due date of 1446
tax (see instructions). Complete Part I, line 4a and include any extension of time in the filing due date.

c

The amount or character of the deductions and losses listed on the most recent certificate I submitted to the partnership
has changed and I am informing the partnership of those changes. This updated certificate must be submitted within 10
days of making that determination. Complete all three columns of Part II, line 7.

d

I previously certified to the partnership that, for this tax year, my investment in the partnership was my only activity
giving rise to effectively connected income, gain, loss or deduction. I am informing the partnership that this certification
is no longer accurate. This updated certificate must be submitted within 10 days of this change.
Other information on the most recent certificate I submitted is incorrect. I am providing the corrected information on this
updated certificate and I am attaching a statement identifying the information being corrected.

e

Part II

Certifications of Deductions and Losses under Regulations section 1.1446-6(c)(1)(i)

Complete Part II to certify the deductions and losses for the tax year that you reasonably expect to be available to reduce your U.S.
federal income tax liability on your allocable share of effectively connected income or gain from the partnership (see instructions).
Note. If Part III is applicable, it is not necessary to complete Part II. However, under some circumstances, it may be advisable to
complete both Part II and Part III. See instructions.

,

U

Whereas the partner has completed all of the applicable information requested in Part I of this form, which is incorporated into this
certification by reference, the partner represents:
6
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The deductions and losses set forth in this certificate are described in Regulations section 1.1446-6(c)(1)(i).
All of the deductions and losses set forth in this certificate are (or will be) reflected on my U.S. federal income tax returns for a
tax year ending prior to the installment due date or the close of the partnership tax year for which this certificate will be
considered.

8

The deductions and losses described in Regulations
section 1.1446-6(c)(1)(i) that meet the requirements of
line 7 that I reasonably expect to be available to reduce
my U.S. federal income tax liability on my allocable
share of effectively connected income or gain from the
partnership for this tax year are:

a Net operating loss carryover
b Capital losses. Attach a statement that indicates type and
amount
c Losses suspended under section 704(d) that are
attributable to the partnership to which this certificate is
being submitted
d Suspended passive activity losses that meet the
requirements of Regulations section 1.1446-6(c)(1)(i)(D).
Attach a statement identifying the partnership activity to
which the loss relates
e Suspended at-risk losses that meet the requirements of
Regulations section 1.446-6(c)(1)(i)(D). Attach a statement
identifying the partnership activity to which the loss
relates
f Other ordinary deductions and losses described in
Regulations section 1.1446-6(c)(1)(i) that are subject to
partner level limitation or warrant special consideration.
Attach a statement that indicates type, amount, and
limitations

©
©

All filers must complete column (a).
Complete columns (b) and (c) if filing an updated certificate.
(b) Net Change–
(a) Amount on First or
(c) Updated Certificate
Previously Superseded Amount of Increase or
Amount
(Decrease)
Certificate

8a
8b

8c

8d

8e

8f
Form

8804-C

(2008)

5
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 8804-C, PAGE 3 OF 4 (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 (81⁄ 2 ") x 279mm (11")
PERFORATE: ON FOLD
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

provided

U

Form 8804-C (2008)

9
10

Page

3

The amounts of deductions and losses set forth in this Form 8804-C have not been certified to another partnership for the same
tax year for the purpose of reducing that other partnership’s withholding under section 1446.
The deductions and losses set forth in this certificate have not been disallowed by the IRS as part of a proposed adjustment
described in Regulations section 601.103(b) or 601.105(b).

Part III

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Certification under Regulations section 1.1446-6(c)(1)(ii)

Complete Part III to certify that your investment in the partnership is (and will be) your only activity that will give rise to effectively
connected items for the tax year (see instructions).
Whereas the partner has completed all of the applicable information requested in Part I of this form, which is incorporated into this
certification by reference, the partner represents:
11

If the only activity that gives rise to effectively connected income, gain, deduction, or loss during the partner’s tax year is (and
will be) the partner’s investment in the partnership, check here ©

Part IV

Disclosure Consent and Signature

Consent is hereby given to disclosures of return and return information by the Internal Revenue Service pertaining to the validity
of this certificate to the partnership or other withholding agent to which this certificate is submitted for the purpose of administering
section 1446.
Under penalties of perjury, I declare that I have examined this certification, including accompanying schedules and statements, and
to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on
all information of which preparer has any knowledge.

Sign
Here
Paid
Preparer’s
Use Only

©

Title

Date

Signature of partner or authorized representative
If signed by an authorized representative, a copy of the power of attorney must be attached.

Preparer’s
signature

©

Firm’s name (or
yours if self-employed),
address, and ZIP code

Date

©

Check if
self-employed

Preparer’s SSN or PTIN

EIN
Phone no. (

)
Form

Printed on Recycled Paper

8804-C

(2008)