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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 used for partnership withholding tax (Section 1446).
Q: Who needs to file IRS Form 8804?
A: Partnerships that are required to withhold tax on effectively connectedtaxable income allocable 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 partnership withholding tax on effectively connected taxable income allocable to foreign partners.
Q: When is IRS Form 8804 due?
A: IRS Form 8804 is generally due on the 15th day of the 3rd month after the end of the partnership's tax year.
Q: Are there any penalties for late filing of IRS Form 8804?
A: Yes, penalties may apply if IRS Form 8804 is filed late or if there are errors or omissions on the form.
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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