8805

Foreign Partner's Information Statement of Section 1446 Withholding Tax

Agency
IRS
Revision
Rev. November 2019
Fillable fields
100
Pages
4
Official source
IRS form page
Checked
October 21, 2026
Fill 8805 online
Page 1 of form 8805

Form 8805: Foreign Partner's Information Statement of Section 1446 Withholding Tax

Form 8805 is the Foreign Partner's Information Statement of Section 1446 Withholding Tax. The instructions say it shows the amount of effectively connected taxable income (ECTI) and the total tax credit allocable to a foreign partner for the partnership's tax year, with a separate Form 8805 for each foreign partner.

The partnership, or its withholding agent, prepares the form. Copy A goes to the IRS attached to Form 8804, Copies B and C go to the partner, and Copy D is for the withholding agent. The partner attaches Copy C to its U.S. income tax return, such as Form 1040-NR or Form 1120-F, to claim the credit. A foreign trust or estate that is a partner uses Schedule T on the form to pass the credit on to its beneficiaries.

You can fill out Form 8805 free in your browser on this page and download it without an account.

What's on Form 8805

Lines 1a to 4: the foreign partner

Partner's name, U.S. identifying number and address, account number assigned by the partnership, type of partner and two-letter country code.

Lines 5a to 7: partnership and withholding agent

Partnership name, EIN and address, the withholding agent's name and the withholding agent's U.S. EIN.

Lines 8a and 8b: checkboxes

Line 8a if the partnership owns an interest in one or more partnerships, and line 8b if any of its ECTI is exempt from U.S. tax for the partner.

Lines 9 and 10: ECTI and credit

The partnership's ECTI allocable to the partner for the tax year, and the total tax credit allowed to the partner under section 1446.

Schedule T: beneficiary information

Lines 11a to 13 for a foreign trust or estate: the beneficiary's name, identifying number and address, the ECTI to include in the beneficiary's income and the credit the beneficiary can claim.

Copies A to D

Four copies of the same page: A for the Internal Revenue Service, B and C for the partner, and D for the withholding agent.

How to fill out Form 8805

  1. 1

    Tax year and partner

    Enter the partnership's tax year, then the partner's name, U.S. identifying number and address. The instructions say the partnership pays the withholding for a foreign partner even without a U.S. TIN for that partner.

  2. 2

    Type of partner and country code

    On line 3 enter the type, for example individual, corporation, partnership, trust or estate. On line 4 enter the two-letter code from IRS.gov/CountryCodes for the partner's country of tax residence.

  3. 3

    Partnership and withholding agent

    Complete lines 5a to 7. If the partnership is its own withholding agent, enter SAME on line 6 and leave line 7 blank.

  4. 4

    Line 8b

    The instructions say to check it if any ECTI is not allocable to the partner because it is exempt from U.S. tax for that partner by a treaty, reciprocal exemption or a provision of the Internal Revenue Code.

  5. 5

    Lines 9 and 10

    Line 9 is the ECTI allocable to the partner before any reductions. Line 10 is the credit figured by type of ECTI at the applicable percentage, and the instructions say the calculation is attached to the form.

  6. 6

    Schedule T

    A foreign trust or estate fills in lines 11a to 13 for each beneficiary: the ECTI from line 9 to include in the beneficiary's gross income and the share of the line 10 credit the beneficiary can claim.

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Where it goes, deadlines and penalties

Where to file

The instructions say to file Forms 8804, 8805 and 8813 with Internal Revenue Service Center, P.O. Box 409101, Ogden, UT 84409, with Copy A of each Form 8805 attached to Form 8804.

When to file

Generally by the 15th day of the 3rd month after the partnership's tax year ends, or the 15th day of the 6th month for partnerships that keep their records and books of account outside the United States and Puerto Rico.

Copy to the partner

The instructions say the foreign partner also receives a copy of its Form 8805 by the due date of the partnership return, including extensions.

Separate from Form 1065

The instructions say Forms 8804 and 8805 are filed separately from Form 1065, U.S. Return of Partnership Income.

Corrections

To correct, the partnership files an amended Form 8804 and writes Corrected on any Forms 8805 attached to it.

Penalties

The instructions say penalties can apply for not filing a correct Form 8805 or not furnishing a correct copy to the recipient. The amounts are found through IRS.gov/InflationAdjustment.

Related forms

Who fills out Form 8805?

  • Partnerships with foreign partners

    The instructions say a partnership files a Form 8805 for each partner on whose behalf it paid section 1446 tax, and in some cases even when no tax was paid, such as when it relied on a partner's Form 8804-C.

  • Withholding agents

    Line 6 names the withholding agent. If the partnership is also the withholding agent, the form says to enter SAME and not complete line 7.

  • Foreign partners who receive it

    The partner receives Copies B and C. The instructions say a partner claiming the credit attaches Copy C to its U.S. income tax return for the year it claims the credit.

  • Foreign trusts and estates

    A foreign trust or estate that is a partner completes Schedule T for each beneficiary and gives each one a copy of the Form 8805 furnished by the partnership.

  • U.S. persons withheld on in error

    The instructions say a partnership also issues Form 8805 to any U.S. person erroneously subjected to the withholding tax, who attaches it to their return to claim the credit.

  • Upper-tier partnerships

    The instructions say a partnership that receives Form 8805 from a lower-tier partnership files it with its own Form 8804 and treats the amount withheld as a credit.

The instructions say the partnership, or a person it designates, files Form 8805. The foreign partner receives it and uses it to claim the withholding credit.

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Questions about Form 8805

Who files Form 8805?

The partnership, or a person it designates, files it with Form 8804 and gives copies to the foreign partner. The partner attaches Copy C to its U.S. income tax return to claim the credit.

Is a separate Form 8805 needed for each partner?

Yes. The instructions say to file a separate Form 8805 for each foreign partner, and in some cases even when no section 1446 tax was paid.

Which return is the credit claimed on?

The form says individual and corporate partners claim the line 10 amount as a credit against U.S. income tax on Form 1040-NR, Form 1120-F, etc.

What is Schedule T for?

A foreign trust or estate that is a partner uses Schedule T to report to each beneficiary the ECTI and the section 1446 credit the beneficiary can claim.

Can a partner get an early refund of the withholding?

The instructions say the partner can't claim an early refund of withholding tax paid under section 1446.

When is Form 8805 due?

Generally by the 15th day of the 3rd month after the partnership's tax year ends, or the 6th month when books are kept outside the United States and Puerto Rico. A weekend or legal holiday moves it to the next business day.