Federal Annual Return for Partnership Withholding Tax (Section 1446)

Annual Return for Partnership Withholding Tax (Section 1446)
Form 8804 (Rev. November 2022)
Form

8804

(Rev. November 2022)
Department of the Treasury
Internal Revenue Service

Annual Return for Partnership Withholding Tax
(Section 1446)

OMB No. 1545-0123

Attach Form(s) 8804-C and 8805.
Go to www.irs.gov/Form8804 for instructions and the latest information.

For calendar year 20
, or tax year beginning
, 20
, and ending
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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.

, 20
. .

Partnership

Name of partnership

b U.S. employer identification number (EIN)

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

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

For IRS Use Only
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 . . . . . . .
3a
Enter number of Forms 8805 attached to this Form 8804 3b
Enter number of Forms 8804-C attached to Forms 8805 3c
Total effectively connected taxable income (ECTI) allocable to foreign partners.
See instructions.
Total ECTI allocable to corporate partners . . . . . . . . . . . .
Reduction to line 4a for state and local taxes under Regulations section
1.1446-6(c)(1)(iii) . . . . . . . . . . . . . . . . . . . .
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 non-corporate 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 non-corporate 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 non-corporate 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 . . . . . . . . . . . . . . . . .

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

4a
4b (
4c (
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4d

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4e
4f (
4g (
. . .
4i

)
)
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.

4j (
4k (
. . .
4m

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)
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4l

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4n (
4o (
. . .

4h

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)
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Cat. No. 10077T

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4p
Form 8804 (Rev. 11-2022)

Page 2

Form 8804 (Rev. 11-2022)

q Adjusted net capital gain (including qualified dividend income and net section
1231 gain) allocable to non-corporate 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 . . . . . . . . . . . . . . . . . . .
6a 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 the previous tax year’s Form 8804 . . . . . . .
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)
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) . .
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) . . . . . . . . . . . . . . . .
e 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 the Form(s) 1042-S to Form 8804) . .

4q
4r (

)

4s (
. . .

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4t

5a
5b
5c
5d
5e
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5f

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)

6a
6b
6c

6d

6e
Section 1446(f)(1) tax withheld from the partnership identified on line 1a for a
disposition of an interest in a partnership engaged in the conduct of a U.S.
trade or business (enter only amounts reported on Form(s) 8288-A and attach
the Form(s) 8288-A to Form 8804) . . . . . . . . . . . . . . .
6f
g Section 1446(f)(1) tax withheld from the partnership identified on line 1a for a
disposition of an interest in a partnership engaged in the conduct of a U.S.
trade or business (enter only amounts reported on Form(s) 1042-S and attach
the Form(s) 1042-S to Form 8804) . . . . . . . . . . . . . . .
6g
7
Total payments. Add lines 6a through 6g . . . . . . . . . . . . . . . . . . . .
8
Estimated tax penalty. Check if Schedule A (Form 8804) is attached. See instructions
. . . .
9
Add lines 5f and 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10
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 . . . . . . . . . . . . . . . . . . . . . . . . . . . .
f

11
12
13
14
15

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 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
from line 13 . . . . . . . . . . . . . . . . . . . .

Sign
Here

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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 a partner or limited liability company member) is based on all information of
which preparer has any knowledge.

Signature of a partner or limited liability company member

Paid
Preparer
Use Only

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line
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7
8
9

Print/Type preparer’s name

Preparer’s signature

Title

Date
Date

Check
if
self-employed

Firm’s name

Firm’s EIN

Firm’s address

Phone no.

PTIN

Form 8804 (Rev. 11-2022)