8804 Annual Return for Partnership Withholding Tax (Section 1

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Form

8804

Annual Return for Partnership Withholding Tax (Section 1446)

Attach Form(s) 8804-C and 8805.
▶ Go to www.irs.gov/Form8804 for instructions and the latest information.
Department of the Treasury
Internal Revenue Service
For calendar year 2018 or tax year beginning
, 2018, and ending

OMB No. 1545-0123

2018

▶

, 20

Check this box if the partnership keeps its records and books of account outside the United States and Puerto Rico .

Part I
1a
c

d

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▶

Partnership
b U.S. employer identification number (EIN)

Name of partnership
Number, street, and room or suite no. If a P.O. box, see instructions.

For IRS Use Only

DRAFT AS OF
July 12, 2018
DO NOT FILE

City or town, state or province, country, and ZIP or foreign postal code. If a foreign address, see instructions.

CC

FD

RD

FF

CAF

FP

CR

I

EDC

Part II
2a

Withholding Agent

c

Number, street, and room or suite no. If a P.O. box, see instructions.

d

City or town, state or province, country, and ZIP or foreign postal code.

Part III
3a
b
c
4
a
b
c
d
e
f
g
h
i
j
k
l
m
n
o
p

b Withholding agent’s U.S. EIN

Name of withholding agent. If partnership is also the withholding agent, enter “SAME” and don’t
complete lines 2b, 2c, and 2d.

Section 1446 Tax Liability and Payments

Enter number of foreign partners . . . . . . . . . . . . . ▶
Enter number of Forms 8805 attached to this Form 8804 . . . . . ▶
Enter number of Forms 8804-C attached to Forms 8805 . . . . . ▶
Total effectively connected taxable income (ECTI) allocable to foreign partners. See instructions.
4a
Total ECTI allocable to corporate partners . . . . . . . .
Reduction to line 4a for state and local taxes under Regulations
)
section 1.1446-6(c)(1)(iii) . . . . . . . . . . . . . .
4b (
Reduction to line 4a for certified foreign partner-level items
submitted using Form 8804-C . . . . . . . . . . . .
Combine lines 4a, 4b, and 4c . . . . . . . . . . . . .
Total ECTI allocable to noncorporate partners other than on lines 4i,
4m, and 4q . . . . . . . . . . . . . . . . . .
Reduction to line 4e for state and local taxes under Regulations
section 1.1446-6(c)(1)(iii) . . . . . . . . . . . . . .
Reduction to line 4e for certified foreign partner-level items
submitted using Form 8804-C . . . . . . . . . . . .
Combine lines 4e, 4f, and 4g . . . . . . . . . . . . .
28% rate gain allocable to noncorporate partners . . . . .
Reduction to line 4i for state and local taxes under Regulations
section 1.1446-6(c)(1)(iii) . . . . . . . . . . . . . .
Reduction to line 4i for certified foreign partner-level items
submitted using Form 8804-C . . . . . . . . . . . .
Combine lines 4i, 4j, and 4k . . . . . . . . . . . . . .
Unrecaptured section 1250 gain allocable to noncorporate
partners . . . . . . . . . . . . . . . . . . .
Reduction to line 4m for state and local taxes under Regulations
section 1.1446-6(c)(1)(iii) . . . . . . . . . . . . . .
Reduction to line 4m for certified foreign partner-level items
submitted using Form 8804-C . . . . . . . . . . . .
Combine lines 4m, 4n, and 4o . . . . . . . . . . . . .

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4c (
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4d

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4e
4f

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4g (
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4i
4j

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(

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(

4k (
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4h

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4l

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4m
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4n (

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4o (
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For Paperwork Reduction Act Notice, see separate Instructions for Forms 8804, 8805, and 8813.

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4p

Cat. No. 10077T

Form 8804 (2018)

Page 2

Form 8804 (2018)

q Adjusted net capital gain (including qualified dividend income and
net section 1231 gain) allocable to noncorporate partners . . .
r Reduction to line 4q for state and local taxes under Regulations
section 1.1446-6(c)(1)(iii) . . . . . . . . . . . . . .
s Reduction to line 4q for certified foreign partner-level items
submitted using Form 8804-C . . . . . . . . . . . .
t Combine lines 4q, 4r, and 4s . . . . . . . . . . . . .
5
Gross section 1446 tax liability:
a Multiply line 4d by 21% (0.21) . . . . . . . . . . . . .
b Multiply line 4h by 37% (0.37) . . . . . . . . . . . . .
c Multiply line 4l by 28% (0.28) . . . . . . . . . . . .
d Multiply line 4p by 25% (0.25) . . . . . . . . . . . .
e Multiply line 4t by 20% (0.20) . . . . . . . . . . . .
f Add lines 5a through 5e . . . . . . . . . . . . . . .

4q
4r (
4s (
. .

)

DRAFT AS OF
July 12, 2018
DO NOT FILE

6a

.

5a
5b
5c
5d
5e
. .

Payments of section 1446 tax made by the partnership identified on
line 1a during its tax year (or with a request for an extension of time
to file) and amount credited from 2017 Form 8804 . . . . .

6a

b Section 1446 tax paid or withheld by another partnership in which
the partnership identified on line 1a was a partner during the tax
year (enter only amounts reported on Form(s) 8805 and attach the
Form(s) 8805 to Form 8804) . . . . . . . . . . . . .

6b

c

Section 1446 tax paid or withheld by another partnership in which
the partnership identified on line 1a was a partner during the tax
year (enter only amounts reported on Form(s) 1042-S and attach
the Form(s) 1042-S to Form 8804) . . . . . . . . . . .

6c

d Section 1445(a) or 1445(e)(1) tax withheld from or paid by the
partnership identified on line 1a during the tax year for a disposition
of a U.S. real property interest (enter only amounts reported on
Form(s) 8288-A and attach the Form(s) 8288-A to Form 8804) .

6d

e

7
8
9
10

11
12
13
14
15

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4t

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5f

Section 1445(e) tax withheld from the partnership identified on line
1a during the tax year for a disposition of a U.S. real property
interest (enter only amounts reported on Form(s) 1042-S and attach
6e
the Form(s) 1042-S to Form 8804) . . . . . . . . . . .
Total payments. Add lines 6a through 6e . . . . . . . . . . . . . . . . . .
Estimated tax penalty. Check if Schedule A (Form 8804) is attached. See instructions
. .
Add lines 5f and 8 . . . . . . . . . . . . . . . . . . . . . . . . . .
Balance due. If line 7 is smaller than line 9, subtract line 7 from line 9. Attach a check or money
order for the full amount payable to “United States Treasury.” Write the partnership’s U.S. EIN,
tax year, and “Form 8804” on it . . . . . . . . . . . . . . . . . . . . .
Overpayment. If line 7 is more than line 9, subtract line 9 from line 7 . . . . . . . . .
Amount of line 11 reported on Form(s) 8805 as allocated to foreign partners . . . . . . ▶
Net overpayment. Subtract line 12 from line 11 . . . . . . . . . . . . . . . .
Refund. Amount, if any, of line 13 you want to be refunded to you . . . . . . . . . .
Amount of line 13 to be credited to next year’s Form 8804.
Subtract line 14 from line 13
. . . . . . . . . . . .
15

Paid
Preparer
Use Only

7
8
9

10
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12
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14

Under penalties of perjury, I declare that I have examined this return, 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 general partner, limited liability company member, or withholding agent) is
based on all information of which preparer has any knowledge.
▲

Sign
Here

)

.

Signature of general partner, limited liability company
member, or withholding agent
Print/Type preparer’s name

Firm’s name

▶

Firm’s address ▶

Preparer’s signature

Title

Date
Date

Check
if
self-employed

PTIN

Firm’s EIN ▶
Phone no.
Form 8804 (2018)