Form 8804
2018
Annual Return for Partnership Withholding Tax (Section 1446)
Department of the Treasury
Internal Revenue Service
▶
Attach Form(s) 8804-C and 8805.
▶
Go to www.irs.gov/Form8804 for instructions and the latest information.
OMB No. 1545-0123
For calendar year 2018 or tax year beginning , 2018, and ending , 20
Check this box if the partnership keeps its records and books of account outside the United States and Puerto Rico . . . .
▶
Part I Partnership
1a Name of partnership b U.S. employer identification number (EIN)
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. If a foreign address, see instructions.
For IRS Use Only
CC FD
RD FF
CAF FP
CR I
EDC
Part II Withholding Agent
2a Name of withholding agent. If partnership is also the withholding agent, enter “SAME” and don’t
complete lines 2b, 2c, and 2d.
b Withholding agent’s U.S. EIN
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 Section 1446 Tax Liability and Payments
3a Enter number of foreign partners . . . . . . . . . . . . .
▶
b Enter number of Forms 8805 attached to this Form 8804 . . . . .
▶
c Enter number of Forms 8804-C attached to Forms 8805 . . . . .
▶
4 Total effectively connected taxable income (ECTI) allocable to foreign partners. See instructions.
a Total ECTI allocable to corporate partners . . . . . . . .
4a
b Reduction to line 4a for state and local taxes under Regulations
section 1.1446-6(c)(1)(iii) . . . . . . . . . . . . . . 4b
( )
c Reduction to line 4a for certified foreign partner-level items
submitted using Form 8804-C . . . . . . . . . . . .
4c
( )
d Combine lines 4a, 4b, and 4c . . . . . . . . . . . . . . . . . . . . . .
4d
e Total ECTI allocable to noncorporate partners other than on lines 4i,
4m, and 4q . . . . . . . . . . . . . . . . . . 4e
f Reduction to line 4e for state and local taxes under Regulations
section 1.1446-6(c)(1)(iii) . . . . . . . . . . . . . .
4f
( )
g Reduction to line 4e for certified foreign partner-level items
submitted using Form 8804-C . . . . . . . . . . . .
4g
( )
h Combine lines 4e, 4f, and 4g . . . . . . . . . . . . . . . . . . . . . .
4h
i 28% rate gain allocable to noncorporate partners . . . . . 4i
j Reduction to line 4i for state and local taxes under Regulations
section 1.1446-6(c)(1)(iii) . . . . . . . . . . . . . . 4j
( )
k Reduction to line 4i for certified foreign partner-level items
submitted using Form 8804-C . . . . . . . . . . . .
4k
( )
l Combine lines 4i, 4j, and 4k . . . . . . . . . . . . . . . . . . . . . . .
4l
m Unrecaptured section 1250 gain allocable to noncorporate
partners . . . . . . . . . . . . . . . . . . .
4m
n Reduction to line 4m for state and local taxes under Regulations
section 1.1446-6(c)(1)(iii) . . . . . . . . . . . . . .
4n
( )
o Reduction to line 4m for certified foreign partner-level items
submitted using Form 8804-C . . . . . . . . . . . .
4o
( )
p Combine lines 4m, 4n, and 4o . . . . . . . . . . . . . . . . . . . . . . 4p
For Paperwork Reduction Act Notice, see separate Instructions for Forms 8804, 8805, and 8813.
Cat. No. 10077T
Form 8804 (2018)