8805 Foreign Partner's Information Statement of Section 1446

8805

Form
(Rev. November 2019)
Department of the Treasury
Internal Revenue Service

For partnership’s calendar year
1a Foreign partner’s name

c

Foreign Partner’s Information Statement
of Section 1446 Withholding Tax
▶

OMB No. 1545-0123
Copy A
For Internal Revenue Service
Attach to Form 8804.

Go to www.irs.gov/Form8805 for instructions and the latest information.

, or tax year beginning
b U.S. identifying number

5a

c

Address (if a foreign address, see instructions)

, 20
, and ending
Name of partnership

, 20
b U.S. Employer
Identification Number (EIN)

Address (if a foreign address, see instructions)

2

Account number assigned by partnership (if any)

6

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

3
4

Type of partner (specify—see instructions) ▶
Country code of partner (enter two-letter code—see instructions)

7

Withholding agent’s U.S. EIN

8a
b

Check if the partnership identified on line 5a owns an interest in one or more partnerships . . . . . . . . . . . . . ▶
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

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

10

.

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 1040-NR, Form 1120-F, etc. . . . .

10

.

.

.

.

.

.

.

.

.

Schedule T—Beneficiary Information (see instructions)
11a
b
12
13

Name of beneficiary

c

Address (if a foreign address, see instructions)

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

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Cat. No. 10078E

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Form 8805 (Rev. 11-2019)

8805

Form
(Rev. November 2019)
Department of the Treasury
Internal Revenue Service

For partnership’s calendar year
1a Foreign partner’s name

c

Foreign Partner’s Information Statement
of Section 1446 Withholding Tax
▶

OMB No. 1545-0123
Copy B
For Partner
Keep for your records.

Go to www.irs.gov/Form8805 for instructions and the latest information.

, or tax year beginning
b U.S. identifying number

5a

c

Address (if a foreign address, see instructions)

, 20
, and ending
Name of partnership

, 20
b U.S. Employer
Identification Number (EIN)

Address (if a foreign address, see instructions)

2

Account number assigned by partnership (if any)

6

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

3
4

Type of partner (specify—see instructions) ▶
Country code of partner (enter two-letter code—see instructions)

7

Withholding agent’s U.S. EIN

8a
b

Check if the partnership identified on line 5a owns an interest in one or more partnerships . . . . . . . . . . . . . ▶
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

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

10

.

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 1040-NR, Form 1120-F, etc. . . . .

10

.

.

.

.

.

.

.

.

.

Schedule T—Beneficiary Information (see instructions)
11a
b
12
13

Name of beneficiary

c

Address (if a foreign address, see instructions)

U.S. identifying number of beneficiary
Amount of ECTI on line 9 to be included in the beneficiary’s gross income (see instructions) . . .
Amount of tax credit on line 10 that the beneficiary is entitled to claim on its return (see instructions)

.
.

.
.

12
13
Form 8805 (Rev. 11-2019)

8805

Form
(Rev. November 2019)
Department of the Treasury
Internal Revenue Service

For partnership’s calendar year
1a Foreign partner’s name

c

Foreign Partner’s Information Statement
of Section 1446 Withholding Tax
▶

OMB No. 1545-0123
Copy C
For Partner
Attach to your federal
tax return.

Go to www.irs.gov/Form8805 for instructions and the latest information.

, or tax year beginning
b U.S. identifying number

5a

c

Address (if a foreign address, see instructions)

, 20
, and ending
Name of partnership

, 20
b U.S. Employer
Identification Number (EIN)

Address (if a foreign address, see instructions)

2

Account number assigned by partnership (if any)

6

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

3
4

Type of partner (specify—see instructions) ▶
Country code of partner (enter two-letter code—see instructions)

7

Withholding agent’s U.S. EIN

8a
b

Check if the partnership identified on line 5a owns an interest in one or more partnerships . . . . . . . . . . . . . ▶
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

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

10

.

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 1040-NR, Form 1120-F, etc. . . . .

10

.

.

.

.

.

.

.

.

.

Schedule T—Beneficiary Information (see instructions)
11a
b
12
13

Name of beneficiary

c

Address (if a foreign address, see instructions)

U.S. identifying number of beneficiary
Amount of ECTI on line 9 to be included in the beneficiary’s gross income (see instructions) . . .
Amount of tax credit on line 10 that the beneficiary is entitled to claim on its return (see instructions)

.
.

.
.

12
13
Form 8805 (Rev. 11-2019)

8805

Form
(Rev. November 2019)
Department of the Treasury
Internal Revenue Service

For partnership’s calendar year
1a Foreign partner’s name

c

Foreign Partner’s Information Statement
of Section 1446 Withholding Tax
▶

OMB No. 1545-0123
Copy D
For Withholding Agent

Go to www.irs.gov/Form8805 for instructions and the latest information.

, or tax year beginning
b U.S. identifying number

5a

c

Address (if a foreign address, see instructions)

, 20
, and ending
Name of partnership

, 20
b U.S. Employer
Identification Number (EIN)

Address (if a foreign address, see instructions)

2

Account number assigned by partnership (if any)

6

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

3
4

Type of partner (specify—see instructions) ▶
Country code of partner (enter two-letter code—see instructions)

7

Withholding agent’s U.S. EIN

8a
b

Check if the partnership identified on line 5a owns an interest in one or more partnerships . . . . . . . . . . . . . ▶
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

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

10

.

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 1040-NR, Form 1120-F, etc. . . . .

10

.

.

.

.

.

.

.

.

.

Schedule T—Beneficiary Information (see instructions)
11a
b
12
13

Name of beneficiary

c

Address (if a foreign address, see instructions)

U.S. identifying number of beneficiary
Amount of ECTI on line 9 to be included in the beneficiary’s gross income (see instructions) . . .
Amount of tax credit on line 10 that the beneficiary is entitled to claim on its return (see instructions)

.
.

.
.

12
13
Form 8805 (Rev. 11-2019)