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IRSCredits & Incentives (8800/8900 Series)

Official form guide

Form 8805: 8805

Form 8805 reports a foreign partner’s share of effectively connected taxable income (ECTI) from a U.S. partnership. It is filed by the partnership to furnish the information to the foreign partner and the IRS.

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Form Overview

IRS Form 8805 - 8805

Form 8805 reports a foreign partner’s share of effectively connected taxable income (ECTI) from a U.S. partnership. It is filed by the partnership to furnish the information to the foreign partner and the IRS.

It captures the partnership’s EIN, the foreign partner’s name and address, the partner’s identifying number, and the amount of ECTI allocated to that partner.

Risk Radar

Scan points
  • 1A single typo in the partner’s identifying number can trigger a penalty and delay the partner’s tax filing.
  • 2Wrong ECTI amount reported
  • 3Missing or outdated foreign partner address
  • 4Incorrect EIN or partnership name
  • 5Failure to attach to Form 1065

Plain English

When a U.S. partnership earns income that is taxed in the U.S., each foreign partner must receive a statement of their share. Form 8805 is that statement, showing how much of the partnership’s U.S. income the foreign partner owes tax on.

Submission Date

  • Filing date: 2019-11-08 22:10:25
  • Preparation window: collect IDs, supporting records, and signatures in advance.
  • Final review: verify names, dates, and required fields before submission.

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Glossary Terms

partnershipfurnishforeignincome

Hover a term to preview the meaning.

What this form is for

  • Use when a partnership has a foreign partner with ECTI.
  • Do not use for domestic partners or for foreign partners without ECTI.
  • If the partnership only has foreign partners with passive income, consider Form 8804 instead.

Form selector

Use this form or another form?

Foreign partner receives only FDAP income

Reports total ECTI before allocation

✓ Verify partner’s income type first

Form 8804

Partnership has no ECTI but must report withholding

Summarizes total withholding for all foreign partners

✓ Confirm no ECTI before using

Form 8804

Deadline or filing window

Form 8805 must be filed by the partnership’s Form 1065 deadline, generally March 15 for calendar‑year partnerships, or by the extended filing date if an extension is granted. The copy to the foreign partner must be delivered by the same deadline.

  • —Partner’s share of ECTI | Schedule K‑1 amount ÷ total partnership ECTI | Partner ECTI amount | Verify rounding rules

Checklist

What you need before filling it out

1

Part I – Partnership EIN

IRS EIN assignment letter · EIN notice from IRS

⚠ Transposed digits✕ High
2

Part II – Partner name/address

Partner’s passport or foreign tax ID documentation · Partner’s supplied records

⚠ Misspelled name✕ Medium
3

ECTI amount

Schedule K‑1 line for partner · Partnership’s tax accounting

⚠ Rounded incorrectly✕ High
4

Signature block

Authorized signatory title · Partnership resolution or officer list

⚠ Missing signature✕ High

Before you submit

  1. 1Confirm partnership EIN matches IRS records
  2. 2Verify each foreign partner’s name and address are current
  3. 3Check ECTI allocation matches Schedule K‑1 totals
  4. 4Ensure the correct tax year is entered in the header
  5. 5Attach Form 8805 to the Form 1065 filing packet
  6. 6Sign the form with an authorized partnership representative
  7. 7If filing electronically, confirm PDF attachment is legible
  8. 8Mail a copy to each foreign partner at the listed address
  9. 9Retain a copy of each partner’s Form 8805 for your records

How to file this form

  1. 1Gather Schedule K‑1 data for all foreign partners
  2. 2Enter partnership information in Part I
  3. 3Complete Part II for each foreign partner, entering their share of ECTI
  4. 4Review totals to ensure they equal the partnership’s total ECTI
  5. 5Sign the form and attach it to the Form 1065 return
  6. 6File the combined package with the IRS by the deadline
  7. 7Mail a separate copy of each completed Form 8805 to the corresponding foreign partner

Known limitations

  1. 1Form does not calculate withholding; separate Form 8804 may be required
  2. 2Only reports ECTI; other foreign income types are reported elsewhere
  3. 3Electronic filing requires the partnership to use the IRS e‑file system for Form 1065
  4. 4No built‑in validation for foreign partner tax‑identification numbers

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
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Current form status
IRS

Form 8805 is currently in its 2024 edition, reflecting the 2023 tax year filing requirements. No major revisions have been announced for the upcoming year.

What changed or needs a fresh check

  • Edition date: 2024 (covers 2023 tax year)
  • Fee: No filing fee for Form 8805 itself
  • Mailing address: Same as Form 1065 filing address for the partnership’s entity type
  • Signature requirement: Partnership representative must sign
  • Electronic filing: Attach as PDF when filing Form 1065 electronically

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Quick Facts

The U.S. partnership files the form; the foreign partner receives a copy.
It captures the partnership’s EIN, the foreign partner’s name and address, the partner’s identifying number, and the amount of ECTI allocated to that partner.
Form 8805 is due with the partnership’s annual return (Form 1065) and must be provided to the foreign partner by the partnership’s filing deadline, typically March 15 (or the extended date).
File the form with the IRS together with the partnership’s Form 1065 package. A copy is mailed to the foreign partner at the address listed on the form.
Incorrect amounts or missing partner information can trigger penalties, cause the partner to underpay tax, and delay refunds or cause double‑taxation.
1. Gather the partnership’s year‑end Schedule K‑1 data for each foreign partner. 2. Complete Part I with partnership identification and Part II for each foreign partner’s share of ECTI. 3. Attach Form 8805 to the partnership’s Form 1065 filing. 4. Mail a copy of each completed Form 8805 to the respective foreign partner.

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After you file

  1. 1Keep a signed copy of each Form 8805 in partnership records
  2. 2Track mailing confirmations for copies sent to foreign partners
  3. 3Monitor partner acknowledgments or queries for errors
  4. 4Reconcile the total ECTI reported on Form 8805 with the partnership’s Form 1065
  5. 5Update partnership records if a foreign partner’s address changes
  6. 6Prepare for possible IRS correspondence regarding mismatched amounts

Sources

  • SRCIRS Form 8805 instructionsprovides purpose and filing deadline
  • SRCIRS Publication 519defines Effectively Connected Taxable Income
  • SRCForm 1065 filing deadlineMarch 15 for calendar year
  • SRCIRS e‑file guidelinesattachment rules for Form 8805
  • SRCIRS penalty guidanceerrors on foreign partner reporting
  • SRCNot clearly stated in the provided official source

Common confusion points

Form 8805 vs. Form 8804

8805 reports each partner’s share, 8804 reports the total

→ Verify which form the partnership needs

Domestic vs. foreign partner

Domestic partners do not receive Form 8805

→ Check partner residency status

Effective date of income

Income must be effectively connected, not merely sourced

→ Review partnership’s income classification

Signature requirement

Some think electronic signature is allowed

→ Use a physical signature or authorized e‑signature per IRS rules

Mailing address for foreign partner

Partners often have PO boxes abroad

→ Use the address where the partner can receive IRS documents

Workflow map

Related forms and next steps

5 signals

Before

Form 1065 – U.S. Return of Partnership Income

Current

8805

After

Schedule K‑1 (Form 1065) – Partner’s Share of Income

Often used with

Form 8804 – Annual Return for Partnership Withholding Tax

⚠ If something goes wrong

  • Form 1120‑F – U.S. Income Tax Return of Foreign Corporations (for correction)
  • Form 1042‑S – Foreign Person’s U.S. Source Income

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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.
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