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IRSCredits & Incentives (8800/8900 Series)

Official form guide

Form 8806: 8806

Form 8806 is the Annual Return of Withholding Agents under section 1446. It reports the partnership’s withholding on effectively connected taxable income allocated to foreign partners.

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Form Overview

IRS Form 8806 - 8806

Form 8806 is the Annual Return of Withholding Agents under section 1446. It reports the partnership’s withholding on effectively connected taxable income allocated to foreign partners.

It captures the partnership’s EIN, total effectively connected taxable income, amount withheld, allocation to each foreign partner, and the partners’ identifying numbers.

Risk Radar

Scan points
  • 1A single mis‑typed partner ID can cause a penalty and delay refunds.
  • 2Using the wrong EIN for the partnership
  • 3Mis‑calculating the withholding rate
  • 4Omitting a foreign partner or using an incorrect identifier
  • 5Filing after the partnership’s deadline

Plain English

If a U.S. partnership has foreign partners, the partnership must withhold tax on the income that those partners earn in the U.S. Form 8806 tells the IRS how much was withheld and how it was allocated. It’s filed once a year for the partnership’s tax year.

Submission Date

  • Filing date: 2022-07-26 22:11:49
  • 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

partnershipforeignincome

Hover a term to preview the meaning.

What this form is for

  • Use when a partnership has foreign partners and must report section 1446 withholding.
  • Do not use if the partnership has no foreign partners or no U.S. source income.
  • Check Form 8805 for individual foreign partner reporting requirements.

Form selector

Use this form or another form?

No foreign partners

No withholding needed

✓ Verify partner list first

Form 1065

Partnership with only foreign corporation partners

Individual partner reporting

✓ Confirm corporation status

Form 8805

Partnership with foreign disregarded entities

Same filing but different partner IDs

✓ Review entity classification

Form 8806

Deadline or filing window

Form 8806 is due when the partnership’s return (Form 1065) is due, including extensions. For calendar‑year partnerships the deadline is March 15, or the 15th day of the third month after the fiscal year end for other partnerships. Extensions push the deadline to the extended filing date of Form 1065.

  • —Total ECTI | Sum of effectively connected taxable income from Schedule K | Total ECTI | Verify source of each amount
  • —Withholding rate | 37% (or applicable rate) | Amount to withhold | Round to nearest dollar

Checklist

What you need before filling it out

1

Partnership EIN

IRS notice or prior return · Form header

⚠ Wrong EIN triggers reject✕ High
2

Foreign partner TIN

Passport or ITIN assignment letter · Partner list

⚠ Misspelled or missing digits✕ Medium
3

ECTI amount

Partnership profit & loss statement · Schedule K-1

⚠ Double‑counted items✕ High
4

Withholding amount

Calculation worksheet · Part II totals

⚠ Rounding errors✕ Low
5

Signature

Authorized officer signature page · Form signature block

⚠ Unauthorized signer✕ High

Before you submit

  1. 1Confirm partnership EIN matches IRS records
  2. 2Verify all foreign partners are listed with correct TINs
  3. 3Re‑calculate total ECTI and withholding amount
  4. 4Check that the withholding rate matches current law
  5. 5Ensure totals on Part I equal the sum of allocations on Part II
  6. 6Attach any required statements or supporting schedules
  7. 7Sign with an authorized officer or partner
  8. 8Date the form correctly
  9. 9Select the correct filing method (mail vs. e‑file)
  10. 10Use the correct IRS mailing address for the partnership’s filing location
  11. 11Retain a copy of the signed form and calculations

How to file this form

  1. 1Log into the partnership’s accounting system and export the year‑end financials.
  2. 2Identify all foreign partners and gather their TINs.
  3. 3Calculate total ECTI and the required withholding using the current rate.
  4. 4Enter data into Form 8806, double‑checking each numeric entry.
  5. 5Review the form for arithmetic errors and completeness.
  6. 6Have an authorized officer sign and date the form.
  7. 7Mail to the IRS Service Center listed in the instructions or submit electronically via the IRS e‑file system.

Known limitations

  1. 1Form instructions do not provide a built‑in calculator; manual computation is required.
  2. 2Electronic filing is only available to partnerships that have been approved for e‑file.
  3. 3The form does not accept extensions; the deadline follows the partnership’s Form 1065 extension.
  4. 4No fee schedule is published; assume no filing fee.
  5. 5IRS may update the withholding rate annually; verify the rate for the tax year.

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 8806 is currently in the 2024 edition, with the same filing requirements as prior years. No major regulatory changes have been announced for the upcoming tax year.

What changed or needs a fresh check

  • Edition date: verify the 2024 revision on the top of the form
  • Fee: no filing fee for Form 8806
  • Mailing address: use the address in the 2024 instructions for partnership returns
  • Electronic filing eligibility: confirm e‑file participation status
  • Signature block: ensure an authorized partner or officer signs

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Quick Facts

The partnership that acted as the withholding agent files the form.
It captures the partnership’s EIN, total effectively connected taxable income, amount withheld, allocation to each foreign partner, and the partners’ identifying numbers.
It is due by the partnership’s filing deadline, including extensions, for the tax year covered (generally March 15 for calendar‑year partnerships, or the 15th day of the third month after the partnership’s fiscal year end).
File the form with the IRS Service Center that processes partnership returns (address listed in the form’s instructions) or electronically through the IRS e‑file system if the partnership is an authorized e‑file participant.
Incorrect or late filings can trigger penalties, interest on under‑withheld tax, and possible audit of the partnership’s withholding compliance.
1. Gather the partnership’s tax‑year financial statements and the list of foreign partners. 2. Compute total ECTI and the 37% (or applicable) withholding amount. 3. Complete Part I (partnership information) and Part II (partner allocations). 4. Review totals, sign, and attach any required statements. 5. Mail or e‑file by the deadline.

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After you file

  1. 1File a copy of the signed Form 8806 with the partnership’s records.
  2. 2Record the filing date and method in the compliance log.
  3. 3Monitor the partnership’s IRS account for acknowledgment or error notices.
  4. 4If a notice of under‑payment arrives, reconcile the amount and pay any penalties{or interest}. ( ,
  5. 5
  6. 6
  7. 7
  8. 8
  9. 9
  10. 10

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Source transparency

Copyright & Licensing - US Government Forms

Independent guide

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.

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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