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Form 8804C: Certificate of Partner-Level Items to Reduce Section 1446 Withholding
IRS Form 8804-C is the Certificate of Partner-Level Items to Reduce Section 1446 Withholding. A foreign partner files it to certify that its partnership interest is its only ECTI source, allowing reduction of 1446 tax when the estimated tax is under $1,000.
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IRS Form 8804C - Certificate of Partner-Level Items to Reduce Section 1446 Withholding
IRS Form 8804-C is the Certificate of Partner-Level Items to Reduce Section 1446 Withholding. A foreign partner files it to certify that its partnership interest is its only ECTI source, allowing reduction of 1446 tax when the estimated tax is under $1,000.
Risk Radar
Scan points- 1Submitting an incomplete or inaccurate Form 8804-C blocks any reduction of the 1446 tax.
- 2Failing to enter the partner’s complete name, address, and taxpayer ID in Part I, Section A.
- 3Omitting the partnership’s name, address, or EIN in Part I, Section B.
- 4Not listing all unfiled returns on line 4a as required.
- 5Leaving lines 8a‑8f blank when certifications are needed in Part II.
Plain English
Form 8804-C lets a foreign partner certify that its only U.S. business income comes from the partnership. If the partnership estimates the 1446 tax for that partner will be under $1,000, the form can reduce or eliminate the withholding. The partner provides its name, address, tax ID and any unfiled returns. The partnership then uses the certification to determine the correct amount of tax to withhold.
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 wants to certify under Regulations section 1.1446-6 that its partnership interest is its only source of effectively connected taxable income and the partnership estimates the 1446 tax due for that partner is less than $1,000.
- Do not use it when the partnership estimates the 1446 tax due for the foreign partner is $1,000 or more, or when the partner is not a foreign partner.
- Check Form 8805 instead when you need to attach it to Form 8804 for filing.
Form selector
Use this form or another form?
First installment of 1446 tax due
Attaches Form 8804-C to claim reduction of withholding
✓ Confirm Form 8804-C is attached to Form 8813
Annual filing of partnership’s 1446 tax
Form 8804-C must accompany Form 8804 to reduce tax
✓ Verify Form 8804-C is attached to Form 8804
Reporting partner’s share of partnership items on partner’s return
Form 8805 is used together with Form 8804-C when filing
✓ Ensure Form 8805 includes the partner’s certification
Deadline or filing window
When a foreign partner files a U.S. federal income tax return, an updated Form 8804-C must be provided to the partnership within 10 days of that filing. The source does not mention any extension to this 10‑day deadline.
Checklist
What you need before filling it out
Part I, Section B (partnership name, address, EIN)
Complete partnership name, address, EIN · Form 8804-C Part I
Lines 8a–8f (certifications of losses and deductions)
Accurate loss amounts and supporting statements · Form 8804-C Part II
Line 4a (returns not filed)
List of unfiled returns · Form 8804-C Part I
Part III certification statement
Signature under penalties of perjury · Form 8804-C Part III
Part IV (signature)
Partner or authorized representative signature and date, power of attorney if applicable · Form 8804-C Part IV
Before you submit
- 1Verify partnership name, address, and EIN are entered in Part I, Section B.
- 2Confirm all applicable lines 8a–8f are completed with correct figures.
- 3Attach any required statements for lines 5f, 8b, 8d, 8e, or 8f if applicable.
- 4List any unfiled returns on line 4a.
- 5Sign and date Part IV as the partner or authorized representative.
- 6If signed by an authorized representative, attach a copy of the power of attorney.
- 7Attach Form 8804-C to Form 8813 for the first installment or to Form 8804 for the annual filing.
- 8Submit a copy of the completed Form 8804-C to the IRS as required when the partnership uses it.
- 9Retain a copy of the signed Form 8804-C for your records.
- 10Ensure the form revision date matches March 2009.
How to file this form
- 1Gather partnership information and partner loss/deduction data.
- 2Complete Part I with partnership name, address, EIN and fill Part II lines 8a–8f.
- 3Attach any required statements for lines 5f, 8b, 8d, 8e, or 8f and list unfiled returns on line 4a.
- 4Sign and date Part IV, and attach power of attorney if signed by a representative.
- 5Attach Form 8804-C to Form 8813 for the first installment or to Form 8804 for the annual filing.
- 6Submit the completed Form 8804-C and attached forms to the IRS and retain a copy for records.
Known limitations
- 1Only foreign partners may file Form 8804-C; U.S. partners cannot use it. (Instructions p.1)
- 2Certification reduces 1446 tax only if the partnership estimates the annualized (or actual) 1446 tax for that partner is less than $1,000, excluding deductions, losses, and state/local taxes. (Instructions p.1)
- 3Upper‑tier partnerships may submit Form 8804-C to a lower‑tier partnership only when Regulations section 1.1446‑5 permits the look‑through of the partnership interest. (Instructions p.2)
- 4If the IRS notifies the partnership that a foreign partner’s certificate is defective, the partnership may not use that certificate or any other certificate from that partner for the year submitted or any subsequent year until the notice is revoked or modified. (Instructions p.1)
- 5Form 8804-C must be provided to the partnership, not mailed directly to the IRS address listed in the instructions. (Instructions p.6)
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->Form 8804-C is the March 2009 revision (Form 8804-C (Rev. 3-2009)). The instructions were updated in November 2012 and direct users to www.irs.gov/form8804 for the latest information.
What changed or needs a fresh check
- Edition date — confirm the form revision date reads March 2009
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — Confirm partner or authorized representative signs and dates Part IV, and attach power of attorney if signed by a representative
- Power of attorney — Attach a copy if the signature is by an authorized representative
Quick Facts
Downloads
After you file
- 1The partnership must forward a copy of the completed Form 8804-C to the IRS as described in the “When To File” section. (Instructions p.1)
- 2Submit Form 8804-C to the partnership before the partnership files its Form 8804. (Instructions p.1)
- 3Do not mail Form 8804-C to the IRS address; send it to the partnership instead. (Instructions p.6)
- 4If the partnership receives written notification that the certificate is defective, stop using that certificate and any other certificate from the same foreign partner until the notice is revoked or modified. (Instructions p.1)
- 5When providing a foreign address, include the number and street, city, province or state, country name, and follow the foreign country's practice for the postal code; do not abbreviate the country name. (Instructions p.2)
Sources
- SRCInstructions p.1 — Form 8804-C is used by a foreign partner to certify under Regulations section 1.1446‑6 to reduce or eliminate the partnership’s Section 1446 withholding.
- SRCInstructions p.1 — Only a foreign partner may file Form 8804-C.
- SRCInstructions p.1 — Certification can eliminate 1446 tax only when the partnership estimates the annualized (or actual) 1446 tax for that partner is less than $1,000, without considering deductions, losses, or state and local taxes.
- SRCInstructions p.1 — A foreign partner may submit Form 8804-C to a partnership at any time during the partnership’s year and prior to the partnership’s filing of its Form 8804.
- SRCInstructions p.1 — If the partnership receives written notification that a foreign partner’s certificate is defective, the partnership may not use that certificate or any other certificate from that partner for the year submitted or any subsequent year until the notice is revoked or modified.
- SRCInstructions p.2 — When a foreign partner receives mail in care of a third party, the address line must include “c/o” followed by the third party’s name and address.
- SRCInstructions p.2 — For a foreign address, include number and street, city, province or state, country name, and follow the foreign country’s practice for the postal code; do not abbreviate the country name.
- SRCInstructions p.3 — Penalties may apply if the partner does not pay enough tax through withholding or estimated payments; see Forms 2210 and 2220 for details.
- SRCInstructions p.6 — Do not send Form 8804-C to the IRS address listed; instead, send it to the partnership.
- SRCInstructions p.1 — The partnership must forward a copy of the completed Form 8804-C to the IRS as explained in the “When To File” section.
Common confusion points
Can I file Form 8804-C after the partnership has already filed Form 8804?
Filers may think timing doesn’t matter, but the form must be submitted before the partnership files its Form 8804.
→ Verify the partnership has not yet filed Form 8804 before sending Form 8804-C. (Instructions p.1)
Do I need to mail Form 8804-C directly to the IRS?
The IRS address appears in the instructions for comments, not for filing.
→ Send the form to the partnership, not to the IRS address. (Instructions p.6)
What if the estimated 1446 tax for my share is $1,200?
The reduction is only allowed when the estimated tax is under $1,000.
→ Confirm the partnership’s estimate of your 1446 tax is less than $1,000 before using the certificate. (Instructions p.1)
I am an upper‑tier partnership. Can I forward Form 8804-C to a lower‑tier partnership for my foreign partner?
The rule applies only when look‑through is permitted under Regulations section 1.1446‑5.
→ Check that Regulations section 1.1446‑5 allows the look‑through before forwarding. (Instructions p.2)
My foreign partner receives mail through my accountant. How should the address be written?
Filers often omit the required “c/o” notation.
→ Include “c/o” followed by the accountant’s name and address on the street address line. (Instructions p.2)
What happens if the IRS says my certificate is defective?
Filers may assume the certificate can still be used.
→ Wait for written IRS notification; do not use the certificate until the notice is revoked or modified. (Instructions p.1)
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Forms 2210 and 2220 – used to calculate penalties for underpayment of tax through withholding or estimated payments.
Questions about IRS Form 8804C
What is IRS Form 8804C used for?
Form 8804-C lets a foreign partner certify that its only U.S. business income comes from the partnership. If the partnership estimates the 1446 tax for that partner will be under $1,000, the form can reduce or eliminate the withholding. The partner provides its name, address, tax ID and any unfiled returns. The partnership then uses the certification to determine the correct amount of tax to withhold.
Who must file IRS Form 8804C?
A foreign partner must use IRS Form 8804-C to certify its partnership interest for reduction of Section 1446 withholding.
What information does IRS Form 8804C require?
The form collects the partner’s name, address, and taxpayer identification number (Part I, Section A), the partnership’s name, address, and EIN (Part I, Section B), a list of any unfiled returns (line 4a), and, if applicable, certifications of deductions and losses on lines 8a‑8f.
When is IRS Form 8804C due?
An updated Form 8804-C must be submitted to the partnership within 10 days of the partner’s tax‑return filing.
How do I complete IRS Form 8804C?
The foreign partner fills Part I, Section A with its full name, address, and taxpayer ID, then completes Part I, Section B with the partnership’s name, address, and EIN. The partner lists any unfiled returns on line 4a and, if making certifications, completes lines 8a‑8f in Part II. Required statements are attached, the form is signed and dated in Part IV, and a power of attorney is attached if signed by a representative.
What happens if IRS Form 8804C is filed incorrectly?
If the certification is incomplete or inaccurate, the partnership cannot reduce the 1446 tax and must withhold the full amount.
Can I file Form 8804-C after the partnership has already filed Form 8804?
Filers may think timing doesn’t matter, but the form must be submitted before the partnership files its Form 8804. Verify the partnership has not yet filed Form 8804 before sending Form 8804-C. (Instructions p.1)
Do I need to mail Form 8804-C directly to the IRS?
The IRS address appears in the instructions for comments, not for filing. Send the form to the partnership, not to the IRS address. (Instructions p.6)
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