Independent form guide. BrieflyGo is not affiliated with or endorsed by IRS, USCIS, SSA, DOL, or any U.S. government agency. Official forms are sourced from public government websites.
Official form guide
Form 8805: Foreign Partner's Information Statement of Section 1446 Withholding Tax
IRS Form 8805 is Foreign Partner’s Information Statement of Section 1446 Withholding Tax, used to report information about foreign partners to the IRS. The form covers partnership tax years beginning 20XX and ending 20XX.
Need help with Form 8805?
Open it in the AI Editor for field guidance, checks, and PDF export.
Need help? AI Editor guides you through every field of Form 8805.
Start filling →Form Overview
IRS Form 8805 - Foreign Partner's Information Statement of Section 1446 Withholding Tax
IRS Form 8805 is Foreign Partner’s Information Statement of Section 1446 Withholding Tax, used to report information about foreign partners to the IRS. The form covers partnership tax years beginning 20XX and ending 20XX.
Risk Radar
Scan points- 1Ensure you correctly check box 'b' on line 8 if ECTI is exempt for the partner identified on line 1a.
- 2Failing to complete all four copies (A, B, C, D) for distribution among parties.
- 3Not entering the two-letter Country code of partner on line 4.
- 4Entering the partnership's EIN incorrectly on line 5b.
- 5Omitting a checkmark on line 8 if ownership interest exists in other partnerships.
Plain English
This form tells the Internal Revenue Service (IRS) details about a partner who is located outside of the U.S. It helps the partnership document its financial relationship with that foreign partner so the IRS can properly track taxes withheld under Section 1446. This information allows partners to claim tax credits on their own U.S. income tax returns.
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.
AI co-pilot
Fill it faster. Catch mistakes before you file.
What this form is for
- Use this form when a partnership needs to provide information about a foreign partner under Section 1446 Withholding Tax.
- Do not use Form 8805 when you are filing as an individual or corporate partner claiming the credit directly on Form 1040-NR or Form 1120-F, unless providing beneficiary details.
- Check Form 8804 instead when submitting this statement for a partnership's calendar year/tax year.
Form selector
Use this form or another form?
Partner is an individual claiming credit on Form 1040-NR
You must claim the amount listed in Line 10 as a credit against your U.S. income tax.
✓ Verify beneficiary details (Lines 11-13) are correct.
Partner is an individual claiming credit on Form 1120-F
You must claim the amount listed in Line 10 as a credit against your U.S. income tax.
✓ Verify partnership EIN (Line 5b) matches your records.
The partner is a beneficiary of another entity's ECTI
This form allows you to state the specific Amount of ECTI included in your gross income (Line 12).
✓ Ensure Line 9 (ECTI allocable to partner) supports the amount on Line 12.
Deadline or filing window
The filing window applies to a partnership’s calendar year, or any tax year that begins in 20XX and ends in 20XX. The form does not list a specific deadline date, but it must be filed within the relevant tax period. No extension timing is specified on Form 8805 itself.
Checklist
What you need before filling it out
Foreign partner’s name
Name of the foreign partner · Line 1a
U.S. identifying number
The U.S. ID number for the foreign partner · Line 1b
Partnership’s ECTI allocable to partner
Amount of Effectively Connected Taxable Income allocated to the specific partner · Line 9
Total tax credit allowed to partner
The final calculated tax credit under Section 1446 for that partner · Line 10
Withholding agent’s U.S. EIN
The Employer Identification Number of the entity withholding taxes · Line 7
Beneficiary Amount of ECTI
The specific amount from Line 9 that should be included in the beneficiary’s gross income · Line 12
Before you submit
- 1Confirm you have filled out all required fields for Copy A (For Internal Revenue Service).
- 2Ensure the partnership’s tax year range listed is correct for the filing period.
- 3Verify that Line 10 matches the total credit amount claimed on the partner's return.
- 4If applicable, confirm Line 6 states 'SAME' and Line 7 contains the corresponding EIN when the partnership is the withholding agent.
- 5Check if you have correctly indicated whether ECTI is exempt from U.S. tax for the partner (Line 8b).
- 6For Copy C submission, verify that Lines 1a through 13 are complete before attaching to your federal return.
- 7If reporting a beneficiary, confirm Line 12 accurately reflects the amount from Line 9.
How to file this form
- 1Complete all required information on Form 8805 (Copy A for IRS use), ensuring you fill out details for the partnership’s tax year.
- 2If applicable, check boxes on Line 8 to confirm ownership interests or ECTI exemption status.
- 3Fill out Schedule T—Beneficiary Information if the partner has a beneficiary, detailing Lines 11 through 13.
- 4Sign and date Form 8805 (Copy A) before submitting it with your partnership's tax return package.
Known limitations
- 1The form applies to a partnership’s calendar year or tax year beginning 20XX and ending 20XX.
- 2If the partnership is also the withholding agent, line 6 requires entering “SAME” and skipping line 7.
- 3Line 10 (Total tax credit allowed to partner under section 1446) must be claimed as a credit against U.S. income tax on specific forms depending on the partner's status.
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 November 2019 (Rev. 11-2019). The form directs users to www.irs.gov/Form8805 for instructions and the latest information, which may contain updates.
What changed or needs a fresh check
- Edition date — confirm it reads November 2019.
- Form Number — confirm it is Form 8805.
- Mailing address — Not stated in the official source (but Copy A instructions reference www.irs.gov/Form8805).
- Signature — Not explicitly required on a specific line, but signing is implied for submission.
- Tax Year Range — confirm it covers years beginning 20XX and ending 20XX.
Quick Facts
Downloads
After you file
- 1Keep a copy of Form 8805 (Rev. November 2019).
- 2If filing Copy A, attach it to Form 8804.
- 3If filing Copy C, attach it to your federal tax return.
- 4The form is available in four copies: Copy A (For IRS), Copy B (For Partner), Copy C (For Partner), and Copy D (For Withholding Agent).
- 5Confirm the revision date reads 11-2019 on the copy being used.
Sources
- SRCInstructions p.1 — Form 8805 is titled Foreign Partner’s Information Statement of Section 1446 Withholding Tax and it applies to a partnership's calendar year or tax year beginning 20XX, ending 20XX.
- SRCForm p.1 — Line 1a requires the foreign partner’s name, while line 5a is for the name of the partnership.
- SRCForm p.1 — Copy A must be attached to Form 8804; Copy B is for the Partner; Copy C is for the Partner (to attach to their federal tax return); Copy D is for the Withholding Agent.
- SRCForm p.2 — Line 6 states that if the partnership is also the withholding agent, line 7 should be filled by entering “SAME” and not completing line 7.
- SRCForm p.1 / Form p.2 — Line 10 indicates that individual and corporate partners claim this amount as a credit against their U.S. income tax on Form 1040-NR, Form 1120-F, etc.
- SRCForm p.3 — Copy C must be attached to the partner's federal tax return.
- SRCForm p.4 — Line 7 is titled Withholding agent’s U.S. EIN and is required on Copy D (For Withholding Agent).
Common confusion points
What is the difference between filing copies A, B, C, and D?
Copy A goes to the IRS; Copy B and C are for the partner's records; Copy D is specifically for the Withholding Agent.
→ Check which recipient you are filling out the form for.
When do I need to fill out line 7 (Withholding agent’s U.S. EIN)?
You must complete it unless the partnership listed on line 5a is also the withholding agent, in which case you enter “SAME” on line 6 and skip line 7.
→ Check lines 6 and 7 together for this rule.
How do I know what to put on Line 10?
Line 10 requires entering the Total tax credit allowed to partner under section 1446, which must be calculated based on instructions (see Form 8805).
→ Review the instructions specifically related to line 10.
If I have a beneficiary, what is the difference between lines 12 and 13?
Line 12 is the Amount of ECTI from line 9 that must be included in the *beneficiary’s gross income*; Line 13 is the Amount of tax credit from line 10 that the *beneficiary* is entitled to claim.
→ Ensure you are recording the amount for the beneficiary, not necessarily the partner.
What if my partnership has multiple partners?
The form allows listing information for one foreign partner per copy (or potentially more depending on how it is submitted), but line 10 covers the total tax credit allowed to *that* specific partner.
→ Check instructions regarding multi-partner submissions.
Does the Country Code need to be a full name or a code?
Line 4 requires entering a two-letter code for the partner's country.
→ Verify the two-letter code against IRS standards.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Not stated in the official source — verify on the agency site.
Questions about IRS Form 8805
What is IRS Form 8805 used for?
This form tells the Internal Revenue Service (IRS) details about a partner who is located outside of the U.S. It helps the partnership document its financial relationship with that foreign partner so the IRS can properly track taxes withheld under Section 1446. This information allows partners to claim tax credits on their own U.S. income tax returns.
Who must file IRS Form 8805?
Partnerships must file Form 8805, as it is used for 'Copy A For Internal Revenue Service' and 'Copy D For Withholding Agent'.
What information does IRS Form 8805 require?
The form collects information such as the foreign partner’s name (line 1a), their U.S. identifying number (line 1b), and the partnership's EIN (line 5b). It also details amounts like Partnership’s ECTI allocable to partner for the tax year on line 9.
When is IRS Form 8805 due?
The form is used for a partnership’s calendar year, or for a tax year beginning 20XX and ending 20XX. Not stated in the official source regarding a specific filing deadline date.
Where do I file IRS Form 8805?
The instructions direct users to www.irs.gov/Form8805 for routing information; it is provided in four copies (A, B, C, D) for different recipients.
How do I complete IRS Form 8805?
The partnership must fill out all four copies (A, B, C, D) for the relevant year. The Withholding Agent completes lines 6 and 7; individual/corporate partners claim the credit on Form 1040-NR or Form 1120-F using the data from line 10.
What happens if IRS Form 8805 is filed incorrectly?
Failing to correctly complete the Form 8805 can result in incorrect tax credit claims by partners or withholding agents, which impacts their final U.S. income tax liability.
What is the difference between filing copies A, B, C, and D?
Copy A goes to the IRS; Copy B and C are for the partner's records; Copy D is specifically for the Withholding Agent. Check which recipient you are filling out the form for.
Source transparency
Copyright & Licensing - US Government Forms
BrieflyGo links to and explains official public form sources. We are not a government agency, and this page is for general form guidance, not legal advice.
Understand the agreement before you sign it.
Review risky clauses in plain English, fix the document, and keep it moving toward signature.