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Form 8804: Annual Return for Partnership Withholding Tax (Section 1446)
IRS Form 8804 is the Annual Return for Partnership Withholding Tax (Section 1446) that partnerships use to report their total 1446 tax liability and transmit partner Forms 8805. It is due on the 15th day of the 3rd month after the partnership’s tax year ends.
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IRS Form 8804 - Annual Return for Partnership Withholding Tax (Section 1446)
IRS Form 8804 is the Annual Return for Partnership Withholding Tax (Section 1446) that partnerships use to report their total 1446 tax liability and transmit partner Forms 8805. It is due on the 15th day of the 3rd month after the partnership’s tax year ends.
Risk Radar
Scan points- 1Missing the filing deadline can trigger a 5 % per month penalty, up to 25 % of unpaid tax.
- 2Failing to file Form 8804 by the 15th day of the 3rd month after year‑end triggers monthly penalties.
- 3Submitting the form without the preparer’s signature or PTIN invalidates the filing.
- 4Omitting required Form 8805 for any foreign partner results in separate penalties for each missing form.
- 5Providing an SSN instead of a PTIN for a paid preparer violates the paid preparer rules.
Plain English
Form 8804 tells the IRS how much tax a partnership must withhold for its foreign partners under section 1446. The partnership calculates the total amount, completes the form, and sends it with any required payment. It also includes each partner’s Form 8805. The filing deadline is tied to the partnership’s tax year.
Submission Date
- Filing date: 2026-01-16 16:10:39
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when the partnership must report its total Section 1446 withholding tax liability for the tax year and transmit partner Forms 8805.
- Check Form 8813 instead when you need to submit a payment voucher for the withholding tax.
Form selector
Use this form or another form?
Partner needs a withholding credit on their individual return
Provides the partner’s share of tax withheld to claim credit
✓ Confirm partner’s TIN is included on Form 8805
Partnership wants to submit the withholding tax payment
Serves as the payment voucher for the Section 1446 tax
✓ Verify payment amount matches liability on Form 8804
Tax reduction due to state/local tax or reliance on partner’s reduction calculation
Documents reduced withholding tax and must be attached to Form 8805
✓ Ensure Form 8804-C is attached to each affected Form 8805
Deadline or filing window
The filing window opens when the partnership’s tax year ends. The return must be filed by the 15th day of the 3rd month after year‑end (or the 15th day of the 6th month if books are kept outside the U.S. and Puerto Rico). Extensions are permitted, but penalties apply after the extended due date.
Checklist
What you need before filling it out
Foreign partner TIN
U.S. TIN (SSN or ITIN) · Partner records
Preparer signature
Signature and PTIN if paid preparer · Paid Preparer Use Only area
Attachments – Form 8805
Copy A of each Form 8805 · Partner statements
Attachments – Form 8804-C
Form 8804-C when tax reduced · Partner reduction calculations
Payment method
EFTPS transmission or check with Form 8813 · Payment voucher or EFTPS system
Before you submit
- 1Verify the partnership’s name and EIN are correct
- 2Confirm the tax year end date is entered
- 3Ensure total Section 1446 liability is calculated and entered
- 4Attach Copy A of each Form 8805 for all foreign partners
- 5Include Form 8804-C if any partner’s tax was reduced
- 6Provide a U.S. TIN for each foreign partner listed
- 7Sign the return in the preparer’s signature space
- 8If a paid preparer, enter PTIN (not SSN) in the Paid Preparer Use Only area
- 9Choose payment method: obtain EFTPS confirmation or attach check with Form 8813
- 10Check the IRS filing address in the instructions before mailing
How to file this form
- 1Calculate total Section 1446 withholding tax liability for the partnership’s tax year
- 2Complete Form 8804 with partnership information and total liability
- 3Prepare and attach a separate Form 8805 for each foreign partner, including their U.S. TIN
- 4If applicable, attach Form 8804-C and the required calculation statements
- 5Sign the return as preparer and include PTIN if a paid preparer
- 6Transmit payment via EFTPS or enclose check/money order with Form 8813
- 7Mail or electronically file Form 8804 (and attached Forms 8805) to the IRS by the due date
- 8Retain a copy of the filed return and attachments for your records
Known limitations
- 1Form 8804 does not apply to partnerships that have no effectively connected taxable income allocable to foreign partners (source p.2).
- 2Form 8804 must be filed separately from Form 1065; it cannot be combined with the partnership income return (source p.2).
- 3Partnerships that keep records outside the United States or Puerto Rico have a later filing deadline of the 15th day of the 6th month after year‑end (source p.2).
- 4If the filing deadline falls on a Saturday, Sunday, or legal holiday, the deadline moves to the next business day (source p.2).
Field map
Compact field-by-field guide
Entity Info
1 items
Name and taxpayer ID of the entity claiming the credit.
Credit Info
1 items
Type of credit or incentive being claimed.
Calculation
2 items
The base amount used to calculate the credit.
Calculated credit amount after applying formulas and limitations.
Certification
1 items
Detailed breakdown supporting the credit calculation.
Signatures
1 items
Sign and date the form.
Almost done reviewing the fields?
Fillable formOpen in Editor->The form uses the December 2025 revision; the instructions direct users to the latest information at IRS.gov/Form8804. Penalty threshold amounts were removed because they are now adjusted annually for inflation.
What changed or needs a fresh check
- Edition date — confirm the form is the December 2025 revision
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — confirm the preparer signs in the designated space and, if a paid preparer, uses a PTIN
- TIN requirement — confirm a U.S. TIN is provided for each foreign partner
Quick Facts
Downloads
After you file
- 1Give the partnership a copy of the filed Form 8804 in addition to the copy sent to the IRS (source p.2).
- 2Retain the copy of Form 8804 and any attached Form 8805 for the partnership’s records (source p.2).
- 3If an error is discovered, file an amended Form 8804 marked “Amended” and mark attached Form 8805 as “Corrected,” then send to the same filing address (source p.2).
- 4If more time was needed, ensure Form 7004 was filed; remember the extension does not extend the payment deadline (source p.2).
- 5Confirm that any electronic payment was transmitted through EFTPS or that a check/money order accompanied Form 8813 or Form 8804 (source p.1).
Sources
- SRCInstructions p.2 — filing deadline is the 15th day of the 3rd month after the partnership’s tax year close (or 6th month for foreign‑located books).
- SRCInstructions p.2 — if the due date falls on Saturday, Sunday, or legal holiday, file by the next business day.
- SRCInstructions p.2 — Forms 8804 and 8805 must be filed separately from Form 1065.
- SRCInstructions p.2 — to request more time, file Form 7004; the extension does not extend payment time.
- SRCInstructions p.1 — payment can be transmitted via EFTPS or by check/money order with Form 8813 or Form 8804; filing of Forms 8804 and 8805 still required.
- SRCInstructions p.2 — a paid preparer must use a PTIN, not an SSN, in the “Paid Preparer Use Only” box.
- SRCInstructions p.2 — to amend, write “Amended” on the top margin of Form 8804 and “Corrected” on attached Forms 8805, then file to the same address.
- SRCInstructions p.2 — filing address is Box 409101 Ogden, UT 84409.
Common confusion points
Do I file Form 8804 together with Form 1065?
I think all partnership returns are combined.
→ Verify that Forms 8804 and 8805 are filed separately from Form 1065 (source p.2).
What is the filing deadline if my partnership’s books are kept outside the US?
I assume the standard 3‑month deadline still applies.
→ Check that the deadline is the 15th day of the 6th month after year‑end for foreign‑located records (source p.2).
Can I submit the withholding tax payment without filing Form 8804?
I believe payment alone satisfies the requirement.
→ Ensure both Forms 8804 and 8805 are filed regardless of payment method (source p.1).
If the due date lands on a weekend, can I file on that day?
I don’t know if the deadline shifts.
→ Confirm that filing must be done by the next business day after a weekend or legal holiday (source p.2).
Does a paid preparer need a PTIN for the signature?
I thought an SSN was sufficient.
→ Verify that a paid preparer must use a PTIN, not an SSN, in the “Paid Preparer Use Only” box (source p.2).
Do I need to file Form 7004 to extend the filing deadline for Form 8804?
I assume the extension also delays payment.
→ Remember Form 7004 extends filing time only; it does not extend the payment deadline (source p.2).
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Amended Form 8804 – file corrected return marked “Amended” and “Corrected” on attached Form 8805.
Questions about IRS Form 8804
What is IRS Form 8804 used for?
Form 8804 tells the IRS how much tax a partnership must withhold for its foreign partners under section 1446. The partnership calculates the total amount, completes the form, and sends it with any required payment. It also includes each partner’s Form 8805. The filing deadline is tied to the partnership’s tax year.
Who must file IRS Form 8804?
Partnerships (or their designated withholding agents) must file IRS Form 8804.
What information does IRS Form 8804 require?
The form reports the partnership’s total section 1446 withholding tax liability for the tax year and serves as a transmittal for each foreign partner’s Form 8805.
When is IRS Form 8804 due?
Generally, file on or before the 15th day of the 3rd month after the partnership’s tax year ends; if the partnership’s books are kept outside the United States and Puerto Rico, the due date is the 15th day of the 6th month after year‑end.
How do I complete IRS Form 8804?
First, calculate the partnership’s total section 1446 tax liability for the year. Complete Form 8804 with that amount and attach a Form 8805 for each foreign partner. The preparer must sign in the designated space and, if a paid preparer, use a PTIN instead of an SSN. Give the partnership a copy of the return and file the original with the IRS.
What happens if IRS Form 8804 is filed incorrectly?
Failing to file on time can result in a penalty of 5 % of the unpaid tax for each month or part month the return is late, up to 25 %, and interest accrues on unpaid tax.
Do I file Form 8804 together with Form 1065?
I think all partnership returns are combined. Verify that Forms 8804 and 8805 are filed separately from Form 1065 (source p.2).
What is the filing deadline if my partnership’s books are kept outside the US?
I assume the standard 3‑month deadline still applies. Check that the deadline is the 15th day of the 6th month after year‑end for foreign‑located records (source p.2).
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