8804

Annual Return for Partnership Withholding Tax (Section 1446)

Agency
IRS
Revision
Rev. December 2025
Fillable fields
81
Pages
2
Official source
IRS form page
Checked
October 21, 2026
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Page 1 of form 8804

Form 8804: Annual Return for Partnership Withholding Tax (Section 1446)

Form 8804 is the Annual Return for Partnership Withholding Tax (Section 1446). The IRS says to use it to report the total liability under section 1446 for the partnership's tax year. Form 8804 is also a transmittal form for Form(s) 8805.

Section 1446 withholding tax is based on effectively connected taxable income (ECTI) allocable to foreign partners. The form reports the partnership and any withholding agent, the number of foreign partners, ECTI by income type, the gross tax at the rates printed on the form, payments and credits, and any balance due or overpayment. The form says to attach Form(s) 8804-C and 8805.

This is a partnership return, filed by the partnership or a person it designates, not by the foreign partners. You can fill out Form 8804 free in your browser on this page and download the result without an account.

What's on Form 8804

Tax year and records box

Calendar year or tax year dates, and a box to check if the partnership keeps its records and books of account outside the United States and Puerto Rico.

Part I: Partnership

Lines 1a to 1h: name of partnership, U.S. employer identification number and address.

Part II: Withholding Agent

Lines 2a to 2h: the withholding agent's name, U.S. EIN and address. If the partnership is also the withholding agent, enter SAME and skip lines 2b through 2h.

Part III, lines 3 and 4: partners and ECTI

Counts of foreign partners, Forms 8805 and Forms 8804-C, then ECTI allocable to foreign partners by type, each with reductions for state and local taxes and for items certified on Form 8804-C.

Line 5: gross section 1446 tax

Lines 5a to 5e multiply the ECTI totals by 21% (0.21), 37% (0.37), 28% (0.28), 25% (0.25) and 20% (0.20), and line 5f adds them.

Lines 6 to 15: payments and balance

Payments and credits from Forms 8805, 1042-S and 8288-A, the estimated tax penalty, balance due or overpayment, amounts allocated to partners, refund and direct deposit details, and credit to next year.

How to fill out Form 8804

  1. 1

    Parts I and II

    Enter the partnership's name, EIN and address, including any suite or room number. Enter SAME on line 2a if the partnership is its own withholding agent.

  2. 2

    Line 3

    Enter the number of foreign partners, the total number of Forms 8805, Copy A, attached, and the number of Forms 8804-C attached to Forms 8805.

  3. 3

    Line 4

    Enter ECTI allocable to foreign partners by income type on lines 4a, 4e, 4i, 4m and 4q, with no negative numbers, then the reductions and the combined totals.

  4. 4

    Lines 5 to 7

    Multiply each total by the rate on its line and add them on line 5f. Enter payments and credits on lines 6a to 6g; the instructions say to attach the Form 8805, 1042-S or 8288-A behind any credit claimed.

  5. 5

    Lines 8 to 15

    Check line 8 and enter any penalty if Schedule A (Form 8804) is attached. Figure the balance due or overpayment, any part allocated to partners on line 12, and the refund or credit to next year.

  6. 6

    Sign

    A partner or LLC member signs, with title and date. A paid preparer, if any, completes the Paid Preparer Use Only section.

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When and where to file

Due date

The instructions say to generally file Forms 8804 and 8805 on or before the 15th day of the 3rd month following the close of the partnership's tax year.

Records kept outside the U.S.

For partnerships that keep their records and books outside the United States and Puerto Rico, the instructions give the 15th day of the 6th month, with the box at the top of the form checked.

Where to file

The instructions list Internal Revenue Service Center, P.O. Box 409101, Ogden, UT 84409, and say to file Forms 8804 and 8805 separately from Form 1065.

Extension

The instructions name Form 7004 to request more time to file, and say filing Form 7004 does not extend the time for payment.

Payments

Installment payments during the year go with Form 8813 or through EFTPS. The instructions say Forms 8804 and 8805 are still filed either way.

Amended return

The instructions say to complete a new Form 8804, write Amended in the top margin and write Corrected on any attached Forms 8805.

Related forms

Who files Form 8804?

  • Partnerships with foreign partners

    The partnership files Form 8804 and a Form 8805 for each partner on whose behalf it paid section 1446 tax. The instructions say this holds even if it has no withholding tax liability.

  • Withholding agents

    The partnership can designate a person to file the forms. Part II names the withholding agent, or says SAME if the partnership is its own withholding agent.

  • A partner or LLC member signs

    The instructions say the partnership can designate a partner or limited liability company (LLC) member to sign Form 8804.

  • Paid preparers

    A paid preparer with a valid PTIN completes the Paid Preparer Use Only section and gives the partnership a copy of the return.

  • Foreign partners receive Form 8805

    Foreign partners do not file Form 8804. The instructions say they attach the Form 8805 they receive to their U.S. income tax returns to claim a withholding credit.

The instructions say every partnership, other than a publicly traded partnership (PTP), that has effectively connected gross income allocable to a foreign partner files Form 8804, regardless of whether it had ECTI allocable to a foreign partner.

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Questions about Form 8804

Who files Form 8804?

The instructions say every partnership, other than a publicly traded partnership, that has effectively connected gross income allocable to a foreign partner, or a person it designates.

Is Form 8804 filed with Form 1065?

No. The instructions say to file Forms 8804 and 8805 separately from Form 1065.

When is Form 8804 due?

Generally by the 15th day of the 3rd month after the partnership's tax year ends, or the 15th day of the 6th month if its records and books are kept outside the United States and Puerto Rico.

What is attached to Form 8804?

The form says to attach Form(s) 8804-C and 8805. The instructions add that any Form 8805, 1042-S or 8288-A behind a credit on lines 6b to 6g is attached too.

What is the difference between Form 8804 and Form 8813?

The instructions say Form 8813 accompanies each section 1446 tax payment made during the year, while Form 8804 reports the total liability for the year.

Who signs Form 8804?

A partner or limited liability company member the partnership designates. A paid preparer also signs and enters a PTIN.