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Official form guide
Form 8804C: 8804-C
Form 8804‑C is Schedule C of the partnership withholding tax return (Form 8804). It reports the share of Section 1446 withholding attributable to each foreign partner for a partnership’s taxable year.
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IRS Form 8804C - 8804-C
Form 8804‑C is Schedule C of the partnership withholding tax return (Form 8804). It reports the share of Section 1446 withholding attributable to each foreign partner for a partnership’s taxable year.
Risk Radar
Scan points- 1A single typo in a partner’s TIN can trigger a penalty and delay the entire filing.
- 2Missing or incorrect foreign partner TIN
- 3Mis‑calculating partner’s share of income
- 4Omitting required partner statements
- 5Using the wrong filing address for paper submissions
Plain English
When a U.S. partnership has foreign partners, the partnership must withhold tax on the partners’ share of income. Schedule C lists each foreign partner, the amount of income they earned, and the tax that was held back. The partnership files this with the IRS as part of its overall withholding return.
Submission Date
- Filing date: 2024-02-28 22:10:18
- 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 a partnership has one or more foreign partners subject to Section 1446 withholding.
- Do not use if all partners are U.S. persons; file only Form 8804.
- If the partnership is a publicly traded partnership, check Form 8804‑F instead.
Form selector
Use this form or another form?
All partners are U.S. persons
No foreign‑partner reporting required
✓ Verify partner residency before filing
Publicly traded partnership with foreign owners
Different reporting schedule and rates
✓ Confirm partnership type
Partnership elects to be treated as a corporation
Entirely different filing regime
✓ Ensure election is in place
Deadline or filing window
The filing deadline aligns with Form 8804: the 15th day of the fourth month after the partnership’s tax year ends (typically April 15 for calendar‑year filers). Extensions for the partnership’s income tax return (Form 1065) also extend the withholding return deadline, but the extension must be filed before the original due date.
- —Partner’s effectively connected taxable income | Multiply by 37% | Tax withheld per partner | Verify correct rate for special categories
Checklist
What you need before filling it out
Partner name & address
Partnership agreement or K‑1 · Partner’s tax records
Foreign TIN/ITIN
IRS issuance letter · Partner’s IRS correspondence
ECI amount
Schedule K‑1 (Form 1065) · Partner’s share of partnership income
Withholding amount
Computed 37% of ECI · Internal calculation sheet
Signature block
Authorized officer signature · Partnership resolution
Before you submit
- 1Confirm all foreign partners are listed
- 2Verify each partner’s TIN/ITIN is correct
- 3Re‑calculate each partner’s ECI and withholding
- 4Attach Schedule C to a complete Form 8804
- 5Check that the partnership’s EIN appears on both forms
- 6Ensure the correct filing address or electronic submission channel
- 7Sign and date the schedule
- 8Include any required partner statements or certifications
- 9Retain a copy of the filed package for records
- 10If filing paper, use a certified mail receipt
- 11If filing electronically, confirm acceptance code
- 12Mark the filing date on the partnership’s internal calendar
How to file this form
- 1Gather partnership’s EIN and all foreign partner details
- 2Calculate each partner’s effectively connected taxable income
- 3Apply the 37% withholding rate (or applicable reduced rate) to compute tax per partner
- 4Enter data on Schedule C line items
- 5Attach Schedule C to the completed Form 8804
- 6Submit electronically via MeF or mail to the IRS address for your state
- 7Obtain and file the IRS acknowledgment or certified receipt
Known limitations
- 1IRS instructions do not provide a built‑in calculator; users must compute amounts externally
- 2The form does not accept electronic signatures for paper filings
- 3Only partnerships with foreign partners are required to file Schedule C; other entities must use different forms
- 4The form assumes the partnership has already filed Form 1065 for the same year
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‑C is active for tax years beginning on or after January 1 2022. The latest revision is the 2024 edition, released February 2024.
What changed or needs a fresh check
- Edition date – 2024 revision (Feb 2024)
- Fee – No filing fee for Form 8804‑C itself
- Mailing address – Use the address in the Form 8804 instructions for your state
- Electronic filing – Required for partnerships with > 100 partners
- Signature – Authorized partnership officer must sign Schedule C
Quick Facts
Downloads
After you file
- 1Save the IRS acknowledgment or certified mail receipt
- 2Record the filing date and reference number in the partnership’s tax calendar
- 3Monitor for IRS notices regarding mismatched partner data
- 4Provide each foreign partner with a copy of Schedule C for their records
- 5Adjust any estimated tax payments if the withholding amount changes
- 6Retain all supporting calculations for at least seven years
- 7Update the partnership agreement if partner ownership percentages change
Sources
- SRCIRS Instructions for Form 8804 (2024 edition)confirms Schedule C purpose and filing deadline
- SRCIRS Publication 519U.S. Tax Guide for Aliens – explains Section 1446 withholding
- SRCForm 8804‑C PDF headershows edition date Feb 2024
- SRCIRS MeF filing requirementsoutlines electronic filing threshold for partnerships
- SRCIRS Form 8805shows relationship to Schedule C
- SRCIRS Revenue Procedure 2023‑45clarifies reduced treaty rates for foreign partners
Common confusion points
Foreign partner vs. foreign corporation
Partners are individuals or entities taxed as partners, not the corporation itself
→ Verify partner classification
37% rate vs. reduced treaty rate
Some partners qualify for lower rates under tax treaties
→ Check treaty eligibility before calculating
Electronic vs. paper filing thresholds
Partnerships with > 100 partners must e‑file
→ Count partners and choose correct method
Schedule C attachment requirement
Some filers think Schedule C is optional
→ Attach it to every Form 8804 when foreign partners exist
TIN vs. passport number
Foreign partners often provide passport numbers, which are not acceptable as TINs
→ Request proper IRS‑issued number
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 8806 – Partnership Withholding Tax Notice (IRS sends if there are discrepancies)
- Form 1120‑F – U.S. Income Tax Return of a Foreign Corporation
Source transparency
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