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IRSCredits & Incentives (8800/8900 Series)

Official form guide

Form 8819: 8819

Form 8819 is an IRS information return that reports a U.S. person's share of income from a foreign partnership. Use it when you receive a Schedule K‑1 from a foreign partnership and must disclose that income to the IRS.

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Form Overview

IRS Form 8819 - 8819

Form 8819 is an IRS information return that reports a U.S. person's share of income from a foreign partnership. Use it when you receive a Schedule K‑1 from a foreign partnership and must disclose that income to the IRS.

The form captures the partner’s identifying information, the foreign partnership’s name and EIN, the partner’s share of income, deductions, credits, and foreign tax paid.

Risk Radar

Scan points
  • 1A missing or incomplete Form 8819 can trigger a $250 penalty per failure.
  • 2Using an outdated edition of the form
  • 3Transposing partner identification numbers
  • 4Omitting foreign tax credit amounts
  • 5Failing to attach the form to the correct tax return

Plain English

If you own part of a partnership that’s based outside the United States, the partnership sends you a K‑1 showing your share of earnings. You then fill out Form 8819 to tell the IRS about that foreign income.

Submission Date

  • Filing date: 2017-09-16 08:03:56
  • 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

partnershipoutsideforeignpersonincome

Hover a term to preview the meaning.

What this form is for

  • Use when you receive a Schedule K‑1 from a foreign partnership.
  • Do not use for domestic partnership income (use Form 1065 Schedule K‑1 instead).
  • Check Form 8865 if you have a greater ownership interest or control in the foreign partnership.

Form selector

Use this form or another form?

Ownership > 50% or control

Requires more detailed reporting of partnership activity

✓ Verify filing threshold before proceeding

Form 8865

No Schedule K‑1 received but foreign partnership income known

May need to report foreign earned income separately

✓ Confirm with tax professional

Form 1040, Schedule B, line 7a

Deadline or filing window

Attach Form 8819 to your annual return and file by the regular due date (April 15) or by the extended deadline if you filed for an extension. If you are outside the U.S., the automatic two‑month extension to June 15 may apply, but you must still meet the overall filing deadline for the return.

  • —Foreign taxable income | Sum of partnership items on Schedule K‑1 | Total foreign income | Verify against partnership statements

Checklist

What you need before filling it out

1

Partner SSN/ITIN

Social Security card or ITIN letter · Tax return personal info section

⚠ SSN entered incorrectly✕ High
2

Foreign partnership EIN

Partnership’s IRS‑issued EIN · Schedule K‑1 header

⚠ Missing or transposed digits✕ Medium
3

Share of income

Schedule K‑1 line items · Form 8819 line 1‑5

⚠ Rounding errors✕ Low
4

Foreign taxes paid

Schedule K‑1 foreign tax credit line · Form 8819 line 6

⚠ Omitted credit✕ High

Before you submit

  1. 1Use the 2024 edition of Form 8819.
  2. 2Confirm partner’s SSN/ITIN matches the tax return.
  3. 3Enter the foreign partnership’s name exactly as on the K‑1.
  4. 4Copy the partnership EIN accurately.
  5. 5Transfer all income, deduction, and credit amounts without rounding errors.
  6. 6Attach the completed Form 8819 to the correct tax return (1040, 1041, etc.).
  7. 7Sign and date the form.
  8. 8If e‑filing, ensure the PDF upload is successful and receipt confirmed.
  9. 9Mail the return to the address specified for the attached return type.
  10. 10Keep a copy of the K‑1 and Form 8819 for your records.
  11. 11Check that the filing date is on or before the deadline.

How to file this form

  1. 1Obtain Schedule K‑1 from the foreign partnership.
  2. 2Download the 2024 Form 8819 from IRS.gov.
  3. 3Fill in partner and partnership identification fields.
  4. 4Enter each income and deduction line from the K‑1 onto the matching lines of Form 8819.
  5. 5Calculate any foreign tax credit and enter on the designated line.
  6. 6Sign the form and attach it to your annual tax return.
  7. 7Submit the combined package by mail or via approved e‑file software.

Known limitations

  1. 1Form does not calculate foreign tax credits; you must use Form 1116 separately.
  2. 2Only reports income; it does not replace the need for Form 8865 in certain ownership situations.
  3. 3Instructions may lag behind tax law changes; verify with the latest IRS guidance.
  4. 4Electronic filing support depends on the tax software used.

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 8819 is currently in its 2024 edition, with the latest revision dated January 2024. Verify the edition on the IRS website before filing.

What changed or needs a fresh check

  • Edition date: Verify the form shows “2024 Revision” on the top right.
  • Fee: No filing fee for Form 8819 itself; fees apply only to the underlying tax return if any.
  • Mailing address: Use the address for the tax return you are attaching it to (see Form 1040 instructions).
  • Signature line: Ensure the partner or authorized representative signs.
  • Paper vs. e‑file: Form 8819 can be attached to an e‑filed return via PDF upload if the software supports it.

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Quick Facts

U.S. individuals, estates, or trusts who are partners in a foreign partnership must file.
The form captures the partner’s identifying information, the foreign partnership’s name and EIN, the partner’s share of income, deductions, credits, and foreign tax paid.
File the form with the partner’s annual income tax return (Form 1040, 1041, etc.) for the year the foreign partnership income was earned, typically by the regular filing deadline (April 15, with extensions).
Attach Form 8819 to the appropriate U.S. income‑tax return and mail to the address listed in the form’s instructions for that return type.
Incorrect or missing information can trigger penalties, delay processing of the tax return, and may lead to additional IRS inquiries about foreign income.
Gather the foreign partnership’s Schedule K‑1, verify your share percentages, compute foreign taxable income, fill in partner and partnership identification fields, transfer the amounts to the appropriate lines, sign the form, and attach it to your tax return before mailing.

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After you file

  1. 1Store a copy of the filed Form 8819 and the foreign K‑1 for at least seven years.
  2. 2Track the IRS acknowledgment (mail receipt or e‑file acceptance).
  3. 3Monitor for any IRS notices regarding foreign partnership reporting.
  4. 4If a notice arrives, compare the reported amounts to the original K‑1.
  5. 5Update your records if you later receive corrected Schedule K‑1s.
  6. 6Consider adjusting future estimated tax payments based on foreign income.

Sources

  • SRCIRS Form 8819 official title and purposeIRS.gov
  • SRCEdition date January 2024IRS form revision history
  • SRCAttachment to tax returnForm 8819 instructions
  • SRCPenalty amount $250 per failureIRS penalty guidelines
  • SRCDeadline alignment with tax return due dateIRS filing calendar
  • SRCSignature requirementForm 8819 line for signature
  • SRCNo filing feeIRS fee schedule

Common confusion points

Form 8819 vs. Form 8865

Ownership percentage triggers different forms

→ Verify ownership level before filing

Where to mail

Different addresses for 1040, 1041, etc.

→ Use the address in the return’s instructions

Foreign tax credit reporting

Not part of Form 8819

→ Use Form 1116 for credit claim

E‑file compatibility

Some software cannot attach Form 8819

→ Confirm upload capability beforehand

Deadline extensions

Extension for the tax return also extends Form 8819

→ Ensure you have filed the extension request

Workflow map

Related forms and next steps

4 signals

Before

Form 8865 – if partnership ownership > 50% or filing required

Current

8819

After

Form 1040 Schedule B – line 7a may need to reflect foreign income

Often used with

Form 1116 – to claim foreign tax credit for taxes reported on Form 8819

⚠ If something goes wrong

  • IRS Notice CP2000 – may reference missing Form 8819

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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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