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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 for partnership withholding tax.
Q: Who needs to file IRS Form 8804?
A: Partnerships that have withheld taxes under Section 1446 of the Internal Revenue Code need to file Form 8804.
Q: What is Section 1446?
A: Section 1446 of the Internal Revenue Code requires partnerships to withhold and remit taxes on certain distributions to foreign partners.
Q: What information is required on IRS Form 8804?
A: Form 8804 requires information such as the partnership's name, address, EIN, tax year, and details of the withholding tax.
Q: When is IRS Form 8804 due?
A: Form 8804 is due on the 15th day of the 3rd month following the close of the partnership's tax year.
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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