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Form 8804C: Certificate of Partner-Level Items to Reduce Section 1446 Withholding
IRS Form 8804C is a Certificate of Partner-Level Items to Reduce Section 1446 Withholding, used by foreign partners to reduce or eliminate the 1446 tax withheld on Effectively Connected Income (ECTI). This certificate must be submitted if the estimated 1446 tax due for that partner is less than $1,000.
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IRS Form 8804C - Certificate of Partner-Level Items to Reduce Section 1446 Withholding
IRS Form 8804C is a Certificate of Partner-Level Items to Reduce Section 1446 Withholding, used by foreign partners to reduce or eliminate the 1446 tax withheld on Effectively Connected Income (ECTI). This certificate must be submitted if the estimated 1446 tax due for that partner is less than $1,000.
Risk Radar
Scan points- 1Ensure all applicable questions are answered completely on Form 8804C to ensure acceptance by the partnership.
- 2Failing to complete Part I entirely on Form 8804C.
- 3Omitting the foreign partner's name and taxpayer identification number when submitting to a lower-tier partnership.
- 4Not attaching Form 8804C to Form 8813 for the first installment it is considered.
- 5Failing to attach Form 8804C to Form 8805 when filing Form 8804.
Plain English
This form allows a foreign partner in a partnership to certify specific financial details to help lower or remove the amount of IRS withholding tax (the 1446 tax) taken out on their income. By filing Form 8804C, the partner confirms that their investment is their only activity generating this taxable income, provided the estimated tax is under $1,000.
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 this form when a foreign partner provides certification under Regulations section 1.1446-6 to reduce or eliminate the partnership's withholding tax obligation on their allocable share of Effectively Connected Taxable Income (ECTI).
- Do not use it when the partnership does not estimate that the annualized (or actual) Section 1446 tax otherwise due for the partner is less than $1,000.
- Check Form 8813 instead when attaching the certification to file the first installment of the reduced 1446 tax.
Form selector
Use this form or another form?
Partner certifies only investment is source of ECTI
The partnership can eliminate the 1446 tax if this condition is met and the estimated tax is under $1,000.
✓ Check Part II completion on Form 8804-C
Submitting to a Partnership (not IRS directly)
The partnership must submit a copy of the Form 8804-C to the IRS if it considers the certificate when computing the 1446 tax.
✓ Check Part I completion on Form 8804-C
Submitting for subsequent installments
For later payments, reference 'When To File' instructions; attach to the appropriate installment filing.
✓ Check required attachment dates/filings in Instructions p.1
Deadline or filing window
The primary deadline for submission is one year after the due date set forth in section 6072(c) for filing the return, unless July 23, 2012, applies. If submitting an updated certificate after filing a tax return, it must be done within 10 days of that return's filing.
Checklist
What you need before filling it out
Form 8804-C Title
Certificate of Partner-Level Items to Reduce Section 1446 Withholding · Form PDF/Instructions p.1
Filer Requirement
Foreign partner · Instructions p.1
Tax Threshold
Less than $1,000 · Instructions p.1
Attachment Requirement (First Installment)
Form 8804-C · Instructions p.2
Loss Type Detail
Ordinary/Capital/Passive Status · Line 2b
Suspended Loss (Activity)
Losses suspended under section 704(d) · Line 8d
Before you submit
- 1Ensure the complete name, address, and EIN of the partnership are entered in Part I, Section B.
- 2Verify that all applicable statements (5f, 8b, 8d, 8e, or 8f) are attached if required by a line on Form 8804-C.
- 3If completing Part II, confirm lines 8a through 8f are filled out accurately to determine the claimed benefit.
- 4List all returns that have not been filed on Line 4a of Form 8804-C.
- 5Sign and date Part IV of Form 8804-C (or have an authorized representative sign).
- 6If signed by a representative, attach the required copy of the power of attorney.
- 7Confirm that the deductions/losses listed have not been disallowed by IRS as part of a proposed adjustment per Part III.
How to file this form
- 1Complete Part I (Partnership Information) and Part II (Certification Details), ensuring required statements are attached, before signing.
- 2Sign and date Part IV of Form 8804-C, attaching the power of attorney if applicable to the signature.
- 3Attach Form 8804-C to Form 8813 when filing the first installment of the reduced 1446 tax.
- 4For subsequent installments, attach Form 8804-C to the corresponding installment payment form (as per 'When To File').
- 5Submit the completed and signed Form 8804-C to the partnership.
Known limitations
- 1A partnership may eliminate the 1446 tax if the foreign partner's investment is its only activity generating ECTI, and the estimated 1446 tax is less than $1,000 (without considering certain deductions or state/local taxes).
- 2When submitting Form 8804-C to a lower-tier partnership, an upper-tier partnership may only do so to the extent that Regulations section 1.1446-5 applies.
- 3If receiving mail in care of a third party, the foreign partner must enter 'c/o' followed by the third party's name and address on the street address line.
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 current edition is Revision 03/09, which uses instructions from November 2012; the source directs users to www.irs.gov/form8804 for the latest information regarding Form 8804-C.
What changed or needs a fresh check
- Edition date — confirm the revision date reads 03/09.
- Instructions version — confirm the instruction booklet references November 2012.
- Mailing address — Not stated in the official source (but required for submission).
- Signature — ensure the partner or authorized representative signs Part IV.
- Power of Attorney — confirm a copy is attached if an authorized representative signs.
Quick Facts
Downloads
After you file
- 1The partnership must submit a copy of Form 8804-C to the IRS if it considers the form in computing the 1446 tax due.
- 2A foreign partner may submit Form 8804-C at any time during the partnership's year and before the partnership files its Form 8804.
- 3If the partnership receives written notification from the IRS that a certificate is defective, it cannot use that or any other certificate until the IRS revokes or modifies the original notification.
- 4The partnership should keep a copy of the submitted Form 8804-C.
Sources
- SRCInstructions p.1 — Purpose of Form 8804-C is used by a foreign partner to certify an item to reduce or eliminate the partnership's withholding obligation under section 1446 (1446 tax) on ECTI.
- SRCInstructions p.1 — A partnership may eliminate the 1446 tax if the estimated due amount is less than $1,000 for a partner whose investment is its only activity generating ECTI.
- SRCInstructions p.1 — A foreign partner must use Form 8804-C to provide certification under Regulations section 1.1446-6 to reduce or eliminate the 1446 tax on ECTI allocable to them.
- SRCInstructions p.1 — The partnership must submit a copy of Form 8804-C to the IRS if it uses the form in computing the 1446 tax due for a foreign partner.
- SRCInstructions p.2 — An upper-tier partnership may submit Forms 8804-C to a lower-tier partnership only to the extent that Regulations section 1.1446-5 applies.
- SRCInstructions p.3 — Line 2c refers to documentation listed in the Instructions for Forms 8804, 8805, and 8813 that can establish foreign status under Regulations section 1.1446-1.
Common confusion points
Who needs to file IRS Form 8804-C?
A foreign partner must use Form 8804-C to provide a certification to a partnership under Regulations section 1.1446-6 to reduce or eliminate the 1446 tax on their allocable share of ECTI.
→ Check Part I, Item B for confirmation that the filer is a foreign partner.
When should a foreign partner send IRS Form 8804-C?
A foreign partner may submit IRS Form 8804-C to a partnership at any time during the partnership's year and prior to the partnership filing its Form 8804.
→ Verify the submission date against the partnership's tax year.
What does the partnership need to do after receiving IRS Form 8804-C?
A partnership may consider the form in calculating, paying, and reporting the 1446 tax due with respect to the ECTI allocable to the foreign partner.
→ Confirm the partnership's decision (consideration) is documented when filing.
What must a partnership do if it receives IRS Form 8804-C?
If the partnership considers the form in computing the 1446 tax due, the partnership must submit a copy of the Form 8804-C to the IRS.
→ Check that a copy is sent to the IRS when filing.
What happens if the IRS flags a foreign partner's certificate as defective?
If the partnership receives written notification from the IRS that a foreign partner's certificate is defective, the partnership may not use that certificate or any other certificate submitted by the foreign partner for the year submitted or any subsequent year until the partnership receives written notification from the IRS revoking or modifying the original notification.
→ Look for the written IRS notice to confirm when the certificate can be used again.
What must a partnership attach when filing Form 8804-C?
When filing Form 8804, the partnership must attach the required computation of 1446 tax due to Form 8805.
→ Check that the attachment is made specifically to Form 8805.
What does a partner need to do when submitting IRS Form 8804-C for the first time?
If the partner is submitting IRS Form 8804-C to any partnership for the first time, they must check the box in Part I, Item A.
→ Ensure the specific checkbox in Part I, Item A is marked.
Where should a foreign partner list their address if using a third party?
If the foreign partner receives mail through a third party (like an accountant), they enter "c/o" followed by the third party's name and street address or P.O. box on the street address line.
→ Review the address lines in Part I to ensure proper 'c/o' notation when applicable.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Forms 2210 and 2220 provide more information regarding penalties related to tax payment shortfalls.
Questions about IRS Form 8804C
What is IRS Form 8804C used for?
This form allows a foreign partner in a partnership to certify specific financial details to help lower or remove the amount of IRS withholding tax (the 1446 tax) taken out on their income. By filing Form 8804C, the partner confirms that their investment is their only activity generating this taxable income, provided the estimated tax is under $1,000.
Who must file IRS Form 8804C?
A foreign partner must use Form 8804C to provide a certification to a partnership. This action allows the partnership to reduce or eliminate the 1446 tax it must withhold and pay on ECTI allocable to that foreign partner.
What information does IRS Form 8804C require?
Part I collects basic identifying information, including the foreign partner's name, address, and identifying number, along with the partnership's EIN. Part II allows the foreign partner to list the amounts and character of eligible deductions and losses available to offset their allocable share of ECTI.
When is IRS Form 8804C due?
The certificate must be submitted to the partnership by July 23, 2012 (a specific date mentioned), or one year after the due date set forth in section 6072(c) for filing such return. For updated certificates, submission must occur within 10 days of the tax return's filing.
Where do I file IRS Form 8804C?
The instructions do not specify a single service center address for mailing; rather, it requires submitting the form to the partnership itself. The form can also be attached to IRS Form 8813 or Form 8805 when those are being filed.
How do I complete IRS Form 8804C?
First, complete Part I entirely, ensuring all applicable questions are answered and providing your full name, address, and identifying number. If certifying deductions/losses, complete Part II accurately (or Part III if applicable). Finally, sign and date Part IV; if signed by a representative, attach the power of attorney.
What happens if IRS Form 8804C is filed incorrectly?
If errors occur, such as failing to answer questions completely, the Form 8804C may not be accepted by the partnership. Furthermore, if a lower-tier partnership relies on this certificate, insufficient information could prevent the IRS from reliably associating the ECTI and Form 8804C with the foreign partner.
Who needs to file IRS Form 8804-C?
A foreign partner must use Form 8804-C to provide a certification to a partnership under Regulations section 1.1446-6 to reduce or eliminate the 1446 tax on their allocable share of ECTI. Check Part I, Item B for confirmation that the filer is a foreign partner.
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