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This version of the form is not currently in use and is provided for reference only. Download this version of
IRS Form 8804
for the current year.
IRS Form 8804 Annual Return for Partnership Withholding Tax (Section 1446)
What Is IRS Form 8804?
This is a tax form that was released by the Internal Revenue Service (IRS) - a subdivision of the U.S. Department of the Treasury on January 1, 2017. Check the official IRS-issued instructions before completing and submitting the form.
FAQ
Q: What is IRS Form 8804?
A: IRS Form 8804 is an annual return used for Partnership Withholding Tax (Section 1446).
Q: Who uses IRS Form 8804?
A: Partnerships that have withholding tax obligations under Section 1446 use IRS Form 8804.
Q: What is Partnership Withholding Tax?
A: Partnership Withholding Tax is the tax withheld on the income allocable to foreign partners.
Q: What is Section 1446?
A: Section 1446 refers to the section of the Internal Revenue Code that outlines the withholding requirements for partnerships.
Q: What information is required on IRS Form 8804?
A: IRS Form 8804 requires information about the partnership, the amount of withholding tax, and details about the partners.
Q: When is IRS Form 8804 due?
A: IRS Form 8804 is generally due on March 15th for calendar year partnerships, or the 15th day of the 3rd month following the close of the partnership's tax year.
Q: Are there any penalties for not filing IRS Form 8804?
A: Yes, there can be penalties for not filing IRS Form 8804 or for filing it late. It is important to file the form on time to avoid any penalties or fines.
Form Details:
- A 2-page form available for download in PDF;
- This form cannot be used to file taxes for the current year. Choose a more recent version to file for the current tax year;
- Editable, printable, and free;
- Fill out the form in our online filing application.
Download a fillable version of IRS Form 8804 through the link below or browse more documents in our library of IRS Forms.
Download IRS Form 8804 Annual Return for Partnership Withholding Tax (Section 1446)
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