Form 8805
(Rev. November 2019)
Foreign Partner’s Information Statement
of Section 1446 Withholding Tax
Department of the Treasury
Internal Revenue Service
Copy A
For Internal Revenue Service
Attach to Form 8804.
Go to www.irs.gov/Form8805 for instructions and the latest information.
OMB No. 1545-0123
For partnership’s calendar year , or tax year beginning , 20 , and ending , 20
1a Foreign partner’s name b U.S. identifying number
c Address (if a foreign address, see instructions)
2 Account number assigned by partnership (if any)
3 Type of partner (specify—see instructions)
4 Country code of partner (enter two-letter code—see instructions)
5a Name of partnership b U.S. Employer
Identification Number (EIN)
c Address (if a foreign address, see instructions)
6 Withholding agent’s name. If partnership is also the withholding agent,
enter “SAME” and do not complete line 7.
7 Withholding agent’s U.S. EIN
8a Check if the partnership identified on line 5a owns an interest in one or more partnerships . . . . . . . . . . . . .
b 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) . . . . . . . . . . . 9
10
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 Name of beneficiary
b U.S. identifying number of beneficiary
c Address (if a foreign address, see instructions)
12 Amount of ECTI on line 9 to be included in the beneficiary’s gross income (see instructions) . . . . .
12
13 Amount of tax credit on line 10 that the beneficiary is entitled to claim on its return (see instructions) . .
13
For Paperwork Reduction Act Notice, see separate Instructions for Forms 8804, 8805, and 8813.
Cat. No. 10078E
Form 8805 (Rev. 11-2019)
Form 8805
(Rev. November 2019)
Foreign Partner’s Information Statement
of Section 1446 Withholding Tax
Department of the Treasury
Internal Revenue Service
Copy B
For Partner
Keep for your records.
Go to www.irs.gov/Form8805 for instructions and the latest information.
OMB No. 1545-0123
For partnership’s calendar year , or tax year beginning , 20 , and ending , 20
1a Foreign partner’s name b U.S. identifying number
c Address (if a foreign address, see instructions)
2 Account number assigned by partnership (if any)
3 Type of partner (specify—see instructions)
4 Country code of partner (enter two-letter code—see instructions)
5a Name of partnership b U.S. Employer
Identification Number (EIN)
c Address (if a foreign address, see instructions)
6 Withholding agent’s name. If partnership is also the withholding agent,
enter “SAME” and do not complete line 7.
7 Withholding agent’s U.S. EIN
8a Check if the partnership identified on line 5a owns an interest in one or more partnerships . . . . . . . . . . . . .
b 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) . . . . . . . . . . . 9
10
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 Name of beneficiary
b U.S. identifying number of beneficiary
c Address (if a foreign address, see instructions)
12 Amount of ECTI on line 9 to be included in the beneficiary’s gross income (see instructions) . . . . .
12
13 Amount of tax credit on line 10 that the beneficiary is entitled to claim on its return (see instructions) . .
13
Form 8805 (Rev. 11-2019)
Form 8805
(Rev. November 2019)
Foreign Partner’s Information Statement
of Section 1446 Withholding Tax
Department of the Treasury
Internal Revenue Service
Copy C
For Partner
Attach to your federal
tax return.
Go to www.irs.gov/Form8805 for instructions and the latest information.
OMB No. 1545-0123
For partnership’s calendar year , or tax year beginning , 20 , and ending , 20
1a Foreign partner’s name b U.S. identifying number
c Address (if a foreign address, see instructions)
2 Account number assigned by partnership (if any)
3 Type of partner (specify—see instructions)
4 Country code of partner (enter two-letter code—see instructions)
5a Name of partnership b U.S. Employer
Identification Number (EIN)
c Address (if a foreign address, see instructions)
6 Withholding agent’s name. If partnership is also the withholding agent,
enter “SAME” and do not complete line 7.
7 Withholding agent’s U.S. EIN
8a Check if the partnership identified on line 5a owns an interest in one or more partnerships . . . . . . . . . . . . .
b 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) . . . . . . . . . . . 9
10
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 Name of beneficiary
b U.S. identifying number of beneficiary
c Address (if a foreign address, see instructions)
12 Amount of ECTI on line 9 to be included in the beneficiary’s gross income (see instructions) . . . . .
12
13 Amount of tax credit on line 10 that the beneficiary is entitled to claim on its return (see instructions) . .
13
Form 8805 (Rev. 11-2019)
Form 8805
(Rev. November 2019)
Foreign Partner’s Information Statement
of Section 1446 Withholding Tax
Department of the Treasury
Internal Revenue Service
Copy D
For Withholding Agent
Go to www.irs.gov/Form8805 for instructions and the latest information.
OMB No. 1545-0123
For partnership’s calendar year , or tax year beginning , 20 , and ending , 20
1a Foreign partner’s name b U.S. identifying number
c Address (if a foreign address, see instructions)
2 Account number assigned by partnership (if any)
3 Type of partner (specify—see instructions)
4 Country code of partner (enter two-letter code—see instructions)
5a Name of partnership b U.S. Employer
Identification Number (EIN)
c Address (if a foreign address, see instructions)
6 Withholding agent’s name. If partnership is also the withholding agent,
enter “SAME” and do not complete line 7.
7 Withholding agent’s U.S. EIN
8a Check if the partnership identified on line 5a owns an interest in one or more partnerships . . . . . . . . . . . . .
b 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) . . . . . . . . . . . 9
10
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 Name of beneficiary
b U.S. identifying number of beneficiary
c Address (if a foreign address, see instructions)
12 Amount of ECTI on line 9 to be included in the beneficiary’s gross income (see instructions) . . . . .
12
13 Amount of tax credit on line 10 that the beneficiary is entitled to claim on its return (see instructions) . .
13
Form 8805 (Rev. 11-2019)