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Form 8805: Foreign Partner's Information Statement of Section 1446 Withholding Tax
IRS Form 8805 is the Foreign Partner’s Information Statement of Section 1446 Withholding Tax. It reports a foreign partner’s identifying information, partnership details, and the amount of partnership ECTI and tax credit, and is filed by the partnership as Copy A attached to Form 8804.
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IRS Form 8805 - Foreign Partner's Information Statement of Section 1446 Withholding Tax
IRS Form 8805 is the Foreign Partner’s Information Statement of Section 1446 Withholding Tax. It reports a foreign partner’s identifying information, partnership details, and the amount of partnership ECTI and tax credit, and is filed by the partnership as Copy A attached to Form 8804.
Risk Radar
Scan points- 1Failing to attach Form 8805 to Form 8804 results in a filing error.
- 2Leaving the foreign partner’s name blank on line 1a.
- 3Omitting the U.S. identifying number on line 1b.
- 4Not providing the partner’s address on line 1c.
- 5Failing to enter the partnership’s EIN on line 5b.
Plain English
Form 8805 tells the IRS how much income and tax credit a foreign partner earned from a U.S. partnership. The partnership fills it out and sends it to the IRS, while the foreign partner keeps a copy for their records. It includes the partner’s name, address, and tax numbers, plus the partnership’s earnings and credit.
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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What this form is for
- Use this form when attaching Copy A to Form 8804 for the Internal Revenue Service.
- Do not use this copy when you are the foreign partner keeping records; instead retain Copy B for your records.
- Check Form 8804 instead when filing the partnership’s Section 1446 withholding tax return.
Form selector
Use this form or another form?
Partnership filing Section 1446 withholding tax
Partner’s information statement must accompany the partnership’s withholding return
✓ Confirm partnership is using Form 8804
Foreign partner claiming tax credit on individual return
Credit reported on Form 8805 is claimed on the partner’s U.S. income tax return
✓ Verify credit amount matches line 10
Foreign corporation partner claiming credit
Corporate partners claim the credit on their U.S. corporate income tax return
✓ Ensure corporation uses Form 1120‑F
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Foreign partner’s name (line 1a)
Partner’s legal name · Form 8805 line 1a
U.S. identifying number (line 1b)
Partner’s SSN or ITIN · Form 8805 line 1b
Country code of partner (line 4)
Two‑letter ISO country code · Form 8805 line 4
Partnership’s ECTI allocable to partner (line 9)
Partnership’s ECTI calculation worksheet · Form 8805 line 9
Total tax credit allowed (line 10)
Tax credit computation schedule · Form 8805 line 10
Before you submit
- 1Enter the foreign partner’s name on line 1a
- 2Enter the partner’s U.S. identifying number on line 1b
- 3Provide the partner’s address on line 1c
- 4Enter the partnership’s name on line 5a
- 5Enter the partnership’s EIN on line 5b
- 6Enter the withholding agent’s name on line 6 or write “SAME” if applicable
- 7Check the appropriate box on line 8a or 8b
- 8Enter the partnership’s ECTI on line 9
- 9Enter the total tax credit on line 10
- 10Attach Copy A to Form 8804 before filing
How to file this form
- 1Gather the foreign partner’s identifying information and partnership details
- 2Complete lines 1‑6 on Form 8805 with partner and partnership data
- 3Mark the applicable box on line 8 and calculate ECTI for line 9
- 4Determine the total tax credit and enter it on line 10
- 5Attach Copy A of Form 8805 to Form 8804 and file with the IRS
- 6Retain Copy B for the partner’s records and send Copy D to the withholding agent
Known limitations
- 1The form’s revision date reads November 2019, so you should verify whether a newer edition has been released before filing.
- 2The official source does not state a filing fee, meaning you must confirm any required payment on the IRS website.
- 3No mailing address appears in the source; you need to check the current IRS instructions for the correct submission location.
- 4Signature requirements are not listed, so you should review the latest Form 8805 instructions to ensure you include the required signature.
- 5Because details like fee and address may change, it is wise to re‑check the IRS site shortly before submitting the form.
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 8805 (Rev. November 2019) is the current edition; the form directs users to www.irs.gov/Form8805 for instructions and the latest information.
What changed or needs a fresh check
- Edition date — confirm the revision reads November 2019
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — Not stated in the official source
Quick Facts
Downloads
After you file
- 1Attach Copy A of Form 8805 to the filed Form 8804.
- 2Retain Copy B of Form 8805 for your records.
- 3Include Copy C of Form 8805 with the partnership’s federal tax return.
- 4Deliver Copy D of Form 8805 to the withholding agent.
Sources
- SRCForm p.1 — Form 8805 (Rev. November 2019) is titled Foreign Partner’s Information Statement of Section 1446 Withholding Tax.
- SRCForm p.1 — Copy A is for the Internal Revenue Service and is attached to Form 8804.
- SRCForm p.2 — Copy B is for the partner to keep for records.
- SRCForm p.3 — Copy C is for the partner to attach to the federal tax return.
- SRCForm p.4 — Copy D is for the withholding agent.
- SRCForm p.1 — Line 10 states that the total tax credit allowed to partner may be claimed on Form 1040‑NR, Form 1120‑F, etc.
- SRCForm p.1 — Line 10 references Schedule T for beneficiary information.
- SRCForm p.1 — Line 4 directs to enter a two‑letter country code for the partner.
- SRCForm p.1 — Line 6 instructs to enter “SAME” if the partnership is also the withholding agent.
Common confusion points
What should I write in the withholding agent’s name field if the partnership is also the withholding agent?
The form says to enter “SAME” and not complete line 7.
→ Confirm line 6 contains “SAME” and line 7 is left blank.
Do I need to provide a U.S. EIN for the withholding agent when I entered “SAME” on line 6?
The instruction to enter “SAME” means line 7 (withholding agent’s U.S. EIN) is not completed.
→ Verify line 7 is empty.
Which copy of Form 8805 should I keep for my records?
Copy B is labeled “For Partner Keep for your records.”
→ Ensure you retain the Copy B page.
Where do I attach Copy A of Form 8805?
Copy A is labeled “Attach to Form 8804.”
→ Attach the Copy A page to the filed Form 8804.
Where should Copy C be sent after filing?
Copy C is labeled “Attach to your federal tax return.”
→ Include the Copy C page with the partnership’s federal return.
What is the purpose of Copy D?
Copy D is labeled “For Withholding Agent.”
→ Provide the Copy D page to the withholding agent.
Workflow map
Related forms and next steps
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Questions about IRS Form 8805
What is IRS Form 8805 used for?
Form 8805 tells the IRS how much income and tax credit a foreign partner earned from a U.S. partnership. The partnership fills it out and sends it to the IRS, while the foreign partner keeps a copy for their records. It includes the partner’s name, address, and tax numbers, plus the partnership’s earnings and credit.
Who must file IRS Form 8805?
The partnership that acts as the withholding agent files IRS Form 8805 as Copy A attached to Form 8804.
What information does IRS Form 8805 require?
The form collects the foreign partner’s name, U.S. identifying number, and address; the partnership’s name, EIN, and address; the withholding agent’s name and EIN; the partner’s type, country code, and account number; the partnership’s ECTI on line 9; the total tax credit on line 10; and any beneficiary details on lines 11a‑13.
How do I complete IRS Form 8805?
Complete lines 1a‑7 with the foreign partner’s and partnership’s identifying information, then check box 8a or 8b as applicable. Enter the partnership’s ECTI on line 9 and the total tax credit on line 10, and provide beneficiary data on lines 11a‑13 if required. Attach the completed Copy A to Form 8804 and submit it to the IRS.
What should I write in the withholding agent’s name field if the partnership is also the withholding agent?
The form says to enter “SAME” and not complete line 7. Confirm line 6 contains “SAME” and line 7 is left blank.
Do I need to provide a U.S. EIN for the withholding agent when I entered “SAME” on line 6?
The instruction to enter “SAME” means line 7 (withholding agent’s U.S. EIN) is not completed. Verify line 7 is empty.
Which copy of Form 8805 should I keep for my records?
Copy B is labeled “For Partner Keep for your records.” Ensure you retain the Copy B page.
Where do I attach Copy A of Form 8805?
Copy A is labeled “Attach to Form 8804.” Attach the Copy A page to the filed Form 8804.
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