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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. 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 that partnerships use to report withholding tax on income that is effectively connected with a U.S. trade or business.
Q: Who needs to file IRS Form 8804?
A: Partnerships that have withheld taxes on income allocated to foreign partners need to file IRS Form 8804.
Q: What is the purpose of IRS Form 8804?
A: The purpose of IRS Form 8804 is to report and remit the withholding tax amount on income allocated to foreign partners in a partnership.
Q: When is IRS Form 8804 due?
A: IRS Form 8804 is due on the 15th day of the third month following the close of the partnership's tax year.
Q: What are the consequences of not filing IRS Form 8804?
A: Failure to file IRS Form 8804 or pay the withholding tax amount can result in penalties and interest charges.
Q: Are there any exceptions to filing IRS Form 8804?
A: Certain partnerships may qualify for exceptions or reduced withholding rates. It is important to consult tax professionals or refer to the IRS instructions for details.
Q: Can IRS Form 8804 be filed electronically?
A: Yes, IRS Form 8804 can be filed electronically using the IRS's Modernized e-File (MeF) system.
Q: Is IRS Form 8804 specific to partnerships withholding tax under Section 1446?
A: Yes, IRS Form 8804 is specifically for partnership withholding tax under Section 1446 of the Internal Revenue Code.
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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