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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). Partnerships or withholding agents use this form to report total liability under section 1446 for their tax year, with a general filing deadline of the 15th day of the 3rd month following the close of the partnership’s tax year.
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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). Partnerships or withholding agents use this form to report total liability under section 1446 for their tax year, with a general filing deadline of the 15th day of the 3rd month following the close of the partnership’s tax year.
Risk Radar
Scan points- 1Failing to file Form 8804 by the deadline can trigger up to a 25% penalty on unpaid tax.
- 2Filing without providing a copy to the partnership
- 3Using an SSN instead of a PTIN in the Paid Preparer Use Only area
- 4Not including Form 8805 when reducing ECTI for state/local deductions
- 5Failing to file Form 8804 by the due date (general or extended)
Plain English
This form reports how much partnership withholding tax was owed under Section 1446. Partnerships use Form 8804 to report their total liability for the year, and it also acts as a transmittal document for any attached Form 8805s. Filing this correctly ensures the IRS knows the partnership's full tax obligation related to foreign partners.
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 a partnership or withholding agent needs to report the total liability under section 1446 of the Internal Revenue Code for its tax year.
- Do not use Form 8804 when reporting information only for a single foreign partner; in that case, use Form 8805 (and attach it to this form).
- Check Form 8805 instead when showing the amount of ECTI and total tax credit allocable to one specific foreign partner.
Form selector
Use this form or another form?
Foreign Partner's Info
Shows individual ECTI/tax credit for a single partner, which must be attached to Form 8804.
✓ Ensure you file a separate Form 8805 for every foreign partner.
Payment Voucher
Used when submitting a check or money order to pay the withholding tax amounts reported on Form 8804.
✓ Remember that Forms 8804 and 8805 must still be filed even if using EFTPS for payment.
Tax Credit Claim (Individual)
Required when a foreign partner needs to attach the withholding credit claim to their own U.S. income tax return.
✓ Verify that Copy A of each Form 8805 is attached to this Form 8804.
Deadline or filing window
The partnership must generally file Form 8804 on or before the 15th day of the 3rd month following the close of its tax year. If records are kept outside the U.S. and Puerto Rico, the due date shifts to the 15th day of the 6th month. An extension is possible; interest is charged even if an extension is granted.
Checklist
What you need before filling it out
Total Liability Reporting
The partnership must report the total liability under section 1446. · Form 8804 itself
Foreign Partner Details
A U.S. TIN for each foreign partner is required to ensure proper crediting of withholding tax. · Instructions p.2
Attachment Requirement (Form 8805)
Copy A of each Form 8805 must be attached to Form 8804 filed with the IRS. · Instructions p.1
Payment Method Usage
The partnership may transmit withheld amounts via EFTPS, check, or money order (with Form 8813/8804). · Instructions p.1 & p.2
Due Date (Non-US Records)
Partnerships keeping records outside the U.S. and Puerto Rico must file by the 15th day of the 6th month following year-end. · Instructions p.2
Tax Reduction Documentation
If tax was reduced due to state/local reduction or reliance on Form 8804-C, documentation must be attached to the partner's Form 8805. · Instructions p.9
Before you submit
- 1Sign the return in the space provided for the preparer’s signature.
- 2Fill in all required blanks in the “Paid Preparer Use Only” area of Form 8804.
- 3If a paid preparer is used, ensure they use a PTIN (not an SSN) in the “Paid Preparer Use Only” box.
- 4Attach Copy A of every corresponding Form 8805 to this Form 8804.
- 5Include documentation on Form 8805 if tax was reduced due to state/local credit or reliance on a partner's Form 8804-C.
- 6Provide the partnership with one copy of the completed return in addition to the IRS filing copy.
- 7Confirm that all foreign partners have a U.S. TIN provided for accurate crediting.
How to file this form
- 1Complete Form 8804, reporting the total section 1446 liability and filling out the “Paid Preparer Use Only” area.
- 2Prepare one separate Form 8805 for every foreign partner, detailing their ECTI and tax credit.
- 3Attach Copy A of each completed Form 8805 to this Form 8804, ensuring supporting reduction documentation is included where necessary.
- 4Determine the correct due date: generally on or before the 15th day of the 3rd month following year-end, or the 15th day of the 6th month if records are kept outside the U.S./Puerto Rico.
- 5Submit the completed forms via EFTPS (via EFTPS.gov), by check/money order with Form 8813, or through another accepted method.
Known limitations
- 1Form 8804 must still be filed even if withheld amounts are transmitted through the Electronic Federal Tax Payment System (EFTPS) or by submitting a check/money order with Form 8813.
- 2If a partnership receives a Form 8805 from a lower-tier partnership, it should consult 'Tiered Partnerships' for further instructions.
- 3A foreign partner that is a foreign trust or estate must complete Schedule T of Form 8805 to report withholding tax credits to beneficiaries.
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.
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Fillable formOpen in Editor->The current edition is dated 12/25, and instructions are available through the January 2026 revision guide. The instructions note that threshold amounts for penalties have been removed because they are adjusted annually for inflation.
What changed or needs a fresh check
- Edition date — confirm the revision date reads 12/25.
- Filing deadline (General) — confirm filing on or before the 15th day of the 3rd month following year-end.
- Mailing address — confirm mailing to IRS Tax Forms and Publications, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224 (do not send tax forms here).
- Signature — confirm the preparer's signature is in the designated space.
- TIN requirement — confirm a U.S. TIN has been provided for each foreign partner.
Quick Facts
Downloads
After you file
- 1Keep a copy of the filed return, in addition to providing one copy to the partnership.
- 2If a paid preparer signs the return, they must use a PTIN (not an SSN) in the 'Paid Preparer Use Only' box.
- 3A paid preparer may sign original or amended returns using a rubber stamp, mechanical device, or computer software program.
- 4When amending Form 8804, write 'Amended' in the top margin of the form and write 'Corrected' on any attached Forms 8805.
Sources
- SRCInstructions p.1 — Use Forms 8804, 8805, and 8813 to pay and report section 1446 withholding tax based on effectively connected taxable income (ECTI) allocable to foreign partners.
- SRCInstructions p.2 — Generally, file Form 8804 on or before the 15th day of the 3rd month following the close of the partnership’s tax year.
- SRCInstructions p.2 — For partnerships keeping records outside the U.S. and Puerto Rico, the due date is the 15th day of the 6th month following the close of the partnership’s tax year.
- SRCInstructions p.2 — If a due date falls on a Saturday, Sunday, or legal holiday, file by the next business day.
- SRCInstructions p.2 — File Forms 8804 and 8805 separately from Form 1065, U.S. Return of Partnership Income.
- SRCInstructions p.2 — To request an extension for Form 8804 filing, file Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns.
- SRCInstructions p.1 — A partnership may transmit withheld amounts through the Electronic Federal Tax Payment System (EFTPS) or by submitting a check or money order with Form 8813 or Form 8804.
- SRCInstructions p.2 — The address to file Forms 8804, 8805, and 8813 is Internal Revenue Service Center P.O. Box 409101, Ogden, UT 84409.
Common confusion points
What is the general filing deadline for IRS Form 8804?
The standard due date is the 15th day of the 3rd month following the close of the partnership’s tax year.
→ Check if your records are kept outside the U.S./Puerto Rico to determine the correct deadline.
What happens if my filing deadline falls on a weekend or holiday?
The form must be filed by the next business day.
→ Confirm that you check this box at the top of Form 8804 if the due date is the 15th day of the 6th month.
Does filing Form 7004 extend my payment deadline for Form 8804?
Filing Form 7004 does not extend the time for tax payment.
→ Remember that Forms 8804 and 8805 must still be filed regardless of how you pay.
Where should I send the forms if they are due on the standard date?
File with the Internal Revenue Service Center P.O. Box 409101, Ogden, UT 84409.
→ Verify this address matches your specific filing instructions for Form 8804.
If I file late, can I still pay using EFTPS or a check?
Yes, Forms 8804 and 8805 must still be filed regardless of the payment method used.
→ Ensure you use Form 8813 to accompany each tax payment made during the partnership’s tax year.
What if my partnership is filing under U.S. income tax rules?
The deadline for Form 8813 (which accompanies Form 8804) is on or before the 15th day of the 4th, 6th, 9th, and 12th months of the tax year.
→ This specific date applies to Form 8813 when filing for U.S. income tax purposes.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- A partnership can file an amended Form 8804 to correct previously filed information.
Questions about IRS Form 8804
What is IRS Form 8804 used for?
This form reports how much partnership withholding tax was owed under Section 1446. Partnerships use Form 8804 to report their total liability for the year, and it also acts as a transmittal document for any attached Form 8805s. Filing this correctly ensures the IRS knows the partnership's full tax obligation related to foreign partners.
Who must file IRS Form 8804?
A partnership or withholding agent must file IRS Form 8804.
What information does IRS Form 8804 require?
Form 8804 is used to report the total liability under section 1446 for the partnership’s tax year. It also serves as a transmittal form for any attached Form(s) 8805.
When is IRS Form 8804 due?
Generally, partnerships must file Form 8804 on or before the 15th day of the 3rd month following the close of the partnership’s tax year. For those keeping records outside the United States and Puerto Rico, the due date is the 15th day of the 6th month following the close of the partnership’s tax year.
Where do I file IRS Form 8804?
Form 8804 can be transmitted through the Electronic Federal Tax Payment System (EFTPS) or by submitting a check or money order with Form 8813 or Form 8804. For additional payment options, one may go to IRS.gov/Payment.
How do I complete IRS Form 8804?
The preparer must sign the return in the space provided for the preparer’s signature. The partnership must provide a copy of the return in addition to the copy filed with the IRS. A paid preparer must use a PTIN, not an SSN, when filling out the “Paid Preparer Use Only” area.
What happens if IRS Form 8804 is filed incorrectly?
Failure to file Form 8804 when due can generally result in a penalty of 5% (0.05) of the unpaid tax for each month or part of a month late, up to a maximum of 25% (0.25).
What is the general filing deadline for IRS Form 8804?
The standard due date is the 15th day of the 3rd month following the close of the partnership’s tax year. Check if your records are kept outside the U.S./Puerto Rico to determine the correct deadline.
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