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Official form guide
Form 8804-SA: 8804 (Schedule A)
Form 8804 is the Annual Return of Federal Tax Withheld on Certain Income of Foreign Persons. Schedule A (Form 8804‑SA) reports the total tax withheld and payments made for the calendar year.
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IRS Form 8804-SA - 8804 (Schedule A)
Form 8804 is the Annual Return of Federal Tax Withheld on Certain Income of Foreign Persons. Schedule A (Form 8804‑SA) reports the total tax withheld and payments made for the calendar year.
Risk Radar
Scan points- 1A single arithmetic error can invalidate the entire return and trigger penalties.
- 2Mis‑summing line items on Schedule A
- 3Using the wrong tax rate for a payment type
- 4Failing to include estimated tax payments
- 5Submitting without the required signature
Plain English
If you are a U.S. withholding agent who paid U.S. source income to a non‑resident alien or foreign entity, you must tell the IRS how much tax you held back. Schedule A is the worksheet that totals those amounts for the year and feeds them into the main 8804 return.
Submission Date
- Filing date: 2025-12-08 15:10:37
- 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 when you withheld tax on payments to foreign persons during the year.
- Do not use if you only filed Form 1042‑S for a single recipient.
- Check Form 8805 if you need to report tax withheld for a specific foreign entity.
Form selector
Use this form or another form?
Only one foreign recipient, no aggregate filing
Reports tax withheld for a single payee
✓ Verify recipient’s TIN before filing
Payments subject to backup withholding only
Individual recipient reporting
✓ Use when no aggregate return is required
Large partnership with multiple foreign partners
May need separate Schedule A per partnership
✓ Confirm partnership agreement requirements
Deadline or filing window
The return is due by March 15 following the calendar year of the payments. If that date falls on a weekend or holiday, the deadline moves to the next business day. Extensions are not automatically granted; you must request a filing extension before the due date.
- —Total tax withheld | Sum of all line items | Subtotal on Schedule A line 5 | Verify each line matches source documents
Checklist
What you need before filling it out
Line 1 – Tax withheld
Payment statements, 1042‑S copies · Payment registers
Line 2 – Estimated tax payments
Quarterly payment receipts · Bank records
Line 3 – Over‑withholding credit
Prior year credit memo · Prior year Form 8804
Signature block
Authorized officer ID · Corporate resolution
Before you submit
- 1All payment records for the year are gathered
- 2Tax withheld totals are calculated and match source documents
- 3Estimated tax payments are added correctly
- 4Form 8804 is completed and attached
- 5Schedule A totals are transferred accurately
- 6Signature of an authorized officer is present
- 7Correct IRS mailing address is used
- 8Form is dated and includes the tax year
- 9If e‑filing, the PDF is formatted per IRS specs
- 10Copy of the filing is retained for records
- 11Check that the edition date matches 2024
How to file this form
- 1Log into the IRS e‑file system or prepare a paper package.
- 2Enter payment data into Schedule A, double‑checking each line.
- 3Transfer the Schedule A subtotal to Form 8804, line 1.
- 4Attach any required supporting statements (e.g., 1042‑S copies).
- 5Sign the return electronically or by hand.
- 6Print and mail to the address in the instructions, or submit electronically.
- 7Save the confirmation receipt or certified mail receipt.
Known limitations
- 1The form does not capture individual recipient details; those belong on Form 8805.
- 2Only aggregate totals are reported; detailed breakdowns must be kept separately.
- 3The IRS may reject the filing if the edition date is older than the current tax year.
- 4Electronic filing is limited to approved software providers.
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->Form 8804‑SA is currently the 2024 revision, effective for tax years beginning January 1 2024. Check the IRS website for any later updates before filing.
What changed or needs a fresh check
- Edition date: verify the form is the 2024 version
- Fee: no filing fee for Form 8804
- Mailing address: use the address in the 2024 instructions
- Signature block: must be signed by an authorized officer
- Electronic filing eligibility: confirm e‑file acceptance for the year
- Paper size: 8.5" x 11" US Letter
Quick Facts
Downloads
After you file
- 1Keep a copy of the filed Form 8804 and Schedule A for at least 3 years.
- 2Retain all source documents used to calculate the totals.
- 3Monitor for IRS acknowledgment or rejection notices.
- 4If a refund is due, track the payment status on the IRS portal.
- 5Update internal withholding schedules for the next tax year.
- 6Record the filing date and any extension approvals.
Sources
- SRCIRS Form 8804 instructions2024 edition
- SRCIRS Publication 515Withholding of Tax on Nonresident Aliens and Foreign Entities
- SRCIRS websiteFiling deadlines for Form 8804
- SRCIRS e‑file eligibility list for 2024
- SRCIRS address list for paper filings2024
- SRCIRS penalty guidelines for incorrect withholding returns
- SRCNot clearly stated in the provided official source
Common confusion points
Aggregate vs. individual reporting
Mistaking when to use 8804 vs. 8805
→ Verify the number of foreign recipients
Tax rate selection
Different income types have different rates
→ Consult the 1042‑S instructions
Estimated tax vs. withheld tax
Both appear on Schedule A
→ Separate the two clearly
Signature requirement
Some think e‑signature suffices
→ Confirm the software provides a valid electronic signature
Mailing address changes
IRS updates address annually
→ Use the address from the current form instructions
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 1127 – Application for Extension of Time for Payment of Tax
Source transparency
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