Independent form guide. BrieflyGo is not affiliated with or endorsed by IRS, USCIS, SSA, DOL, or any U.S. government agency. Official forms are sourced from public government websites.

IRSCredits & Incentives (8800/8900 Series)

Official form guide

Form 8804: 8804

Form 8804 is the Annual Return for Partnership Withholding Tax. It is filed by partnerships that must withhold tax on foreign partner’s share of effectively connected income.

Fillable formOpen in Editor->Download blank PDF

Need help with Form 8804?

Open it in the AI Editor for field guidance, checks, and PDF export.

Fillable formOpen in Editor->

Form Overview

IRS Form 8804 - 8804

Form 8804 is the Annual Return for Partnership Withholding Tax. It is filed by partnerships that must withhold tax on foreign partner’s share of effectively connected income.

It reports total effectively connected taxable income, the amount of tax withheld, and the partnership’s share of the tax liability.

Risk Radar

Scan points
  • 1A single mis‑typed dollar amount can trigger a penalty and interest charge.
  • 2Using the wrong tax year on the form
  • 3Mis‑calculating the withholding rate
  • 4Failing to attach a Form 8805 for each foreign partner
  • 5Sending payment to the wrong IRS address

Plain English

If a U.S. partnership has foreign partners, the partnership may need to hold back tax on the income those partners earn. Form 8804 tells the IRS how much tax was withheld for the year and sends the payment.

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.

AI co-pilot

Fill it faster. Catch mistakes before you file.

Explains confusing fields in plain English
Flags missing signatures, dates, IDs, and attachments
Keeps the PDF ready for editor, send, and proof flows
Open AI workspace->

Glossary Terms

partnershipliabilitypaymentforeignincome

Hover a term to preview the meaning.

What this form is for

  • Use when a partnership has foreign partners and must withhold tax on effectively connected income.
  • Do not use if the partnership has only U.S. partners or no withholding obligation.
  • Check Form 8805 – it must accompany each foreign partner’s share.

Form selector

Use this form or another form?

Partnership has no foreign partners

No withholding required

✓ Verify partner residency before filing

Not applicable

Withholding agent is a corporation, not the partnership

Separate filing for agents

✓ Confirm who is designated as withholding agent

Form 8804‑A

Deadline or filing window

The return is due by the 15th day of the fourth month after the partnership’s tax year ends (generally March 15 for calendar‑year filers). Extensions are not available; if you cannot meet the deadline, you must file and pay as soon as possible to limit penalties.

  • —Effectively connected taxable income | Sum of K‑1 amounts × allocation factor | Taxable income total | Verify allocation percentages
  • —Withholding rate (e.g., 21%) | Taxable income total × rate | Tax withheld amount | Round to nearest whole dollar

Checklist

What you need before filling it out

1

Partnership EIN

IRS EIN verification letter · IRS notice or prior return

⚠ Wrong EIN entered✕ High
2

Foreign partner’s SSN/ITIN

Passport or Form W‑8BEN · Partner documentation

⚠ Missing or invalid ID✕ Medium
3

Amount of effectively connected income

Schedule K‑1 (Form 1065) · K‑1 line items

⚠ Mismatch with partnership totals✕ High
4

Withholding payment receipt

Bank statement or electronic payment confirmation · Payment voucher

⚠ Unclear payment reference✕ Medium

Before you submit

  1. 1Confirm partnership name and EIN match IRS records
  2. 2Verify tax year and edition date on the form
  3. 3Check that all foreign partners have a completed Form 8805 attached
  4. 4Re‑calculate total taxable income and withholding amount
  5. 5Ensure the payment amount equals the total tax shown on the form
  6. 6Sign and date the return as an authorized partnership officer
  7. 7Use the correct mailing address for your state
  8. 8Include any required supporting statements or schedules
  9. 9Retain a copy of the payment receipt
  10. 10Mark the envelope with “Form 8804 – Partnership Withholding Tax”
  11. 11Send via trackable mail service

How to file this form

  1. 1Gather Schedule K‑1s for all foreign partners
  2. 2Calculate total effectively connected taxable income
  3. 3Apply the appropriate withholding rate per instructions
  4. 4Enter totals on Form 8804 and attach each Form 8805
  5. 5Prepare a check or electronic payment for the total tax due
  6. 6Sign the form and place it in an envelope with payment
  7. 7Mail to the IRS address listed for your filing location

Known limitations

  1. 1Form 8804 cannot be e‑filed; only paper filing is accepted
  2. 2Instructions provide only one withholding rate; special treaty rates require separate calculation
  3. 3The form does not validate partner residency status – you must verify independently
  4. 4Rounding rules are not explicitly detailed; use standard IRS rounding guidance

Field map

Compact field-by-field guide

6 fields

Entity Info

1 items

Taxpayer Name and TIN

Name and taxpayer ID of the entity claiming the credit.

Requiredtext

Credit Info

1 items

Credit Type

Type of credit or incentive being claimed.

Requiredselect

Calculation

2 items

Qualifying Amount

The base amount used to calculate the credit.

Requiredamount
Credit Amount

Calculated credit amount after applying formulas and limitations.

Requiredamount

Certification

1 items

Supporting Information

Detailed breakdown supporting the credit calculation.

text

Signatures

1 items

Signature

Sign and date the form.

Requiredsignature
This compact map shows typical fields for this form type. The AI Editor gives precise field guidance after you open the PDF.

Almost done reviewing the fields?

Fillable formOpen in Editor->
Current form status
IRS

Form 8804 is currently in its 2024 revision, with the edition date of January 2024. No major changes have been announced for the 2025 filing year.

What changed or needs a fresh check

  • Edition date – confirm the form is the 2024 edition
  • Fee – no filing fee, but payment of withheld tax is required
  • Mailing address – use the address in the 2024 instructions for your state
  • Signature line – partnership authorized signer must sign
  • EIN – verify the partnership’s EIN matches the one on the return

Form Preview

Form 8804 page 1

Page 1

Form 8804 page 2

Page 2

Open in AI Editor →

Quick Facts

The partnership (or its designated withholding agent) files the form.
It reports total effectively connected taxable income, the amount of tax withheld, and the partnership’s share of the tax liability.
The return is due on the 15th day of the fourth month after the partnership’s tax year ends, generally March 15 for calendar‑year partnerships.
Mail the completed form, payment, and any attachments to the IRS address listed in the instructions for the partnership’s filing location (usually the Department of the Treasury, Internal Revenue Service, Ogden, UT). Electronic filing is not available for Form 8804.
Incorrect amounts or missed deadlines trigger penalties, interest, and may jeopardize the partnership’s ability to claim treaty benefits for foreign partners.
1. Gather the partnership’s Schedule K‑1 information for each foreign partner. 2. Calculate the partnership’s effectively connected taxable income and the required withholding using the rates in the instructions. 3. Complete the income and tax sections on Form 8804. 4. Attach Form 8805 for each foreign partner and remit the total tax payment with the return.

Downloads

Blank Form 8804↗Instructions↗

Fill Form 8804

AI-powered guidance for every field

Fillable formOpen in Editor->

Free to start / No account required

After you file

  1. 1Keep a copy of the filed Form 8804 and all attached Form 8805s
  2. 2Store the payment receipt and bank confirmation
  3. 3Track the IRS acknowledgment (if mailed via certified mail)
  4. 4Monitor partner statements for any notices of under‑withholding
  5. 5Update partnership records for the next tax year’s withholding calculations
  6. 6If a penalty notice arrives, compare it to your submission checklist
  7. 7Retain all documents for at least seven years

Sources

  • SRCIRS Form 8804 instructionsfiling deadline March 15 (fourth month after tax year)
  • SRCIRS Form 8804no electronic filing option noted
  • SRCForm 8804requires attachment of Form 8805 for each foreign partner
  • SRCIRS instructionspartnership must calculate withholding based on effectively connected taxable income
  • SRCIRS address listpartnership filing address provided in 2024 instructions
  • SRCNo filing fee listed for Form 8804 in official source

Common confusion points

Foreign vs. non‑resident alien partner

Terminology overlaps

→ Verify partner’s tax residency status

Withholding rate selection

Multiple rates in instructions

→ Use the rate that matches the partner’s income type

Form 8805 attachment requirement

Some think it’s optional

→ Every foreign partner must have a completed Form 8805

Deadline vs. extension

No extension available

→ File and pay by March 15 to avoid penalties

EIN vs. SSN on the form

Partners sometimes list SSN

→ Use partnership EIN only on Form 8804

Workflow map

Related forms and next steps

4 signals

Before

Form 1065 – U.S. Return of Partnership Income

Current

8804

After

Form 941 – Employer’s Quarterly Federal Tax Return (if partnership also has payroll)

Often used with

Form 8805 – Foreign Partner’s Information Statement of Withholding Tax

⚠ If something goes wrong

  • Form 941‑X – Adjusted Employer’s Quarterly Federal Tax Return or Form 1120‑F – U.S. Income Tax Return of a Foreign Corporation

Ready to get started?

Upload the form or open it in the AI Editor for intelligent guidance

Fillable formOpen in Editor->

Source transparency

Copyright & Licensing - US Government Forms

Independent guide

BrieflyGo links to and explains official public form sources. We are not a government agency, and this page is for general form guidance, not legal advice.

Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Verify current license terms with the source agency before reuse outside this platform.

Never sign without understanding every clause.

BrieflyGo reviews your contracts in plain English — instantly.

Try for free →