This version of the form is not currently in use and is provided for reference only. Download this version of IRS Form 8804-W for the current year.
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.
Q: What is IRS Form 8804-W?
A: IRS Form 8804-W is used to make installment payments of Section 1446 tax for partnerships.
Q: Who uses IRS Form 8804-W?
A: Partnerships use IRS Form 8804-W to make installment payments of Section 1446 tax.
Q: What is Section 1446 tax?
A: Section 1446 tax is the withholding tax on foreign partners' share of effectively connected income.
Q: Why do partnerships make installment payments using Form 8804-W?
A: Partnerships make installment payments to satisfy their Section 1446 tax liability in smaller, regular payments rather than one lump sum.
Form Details:
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