Form 8805, Foreign Partner’s Information Statement of Section 1446 Withholding Tax
Form 8805 is the statement a partnership prepares for each foreign partner, showing that partner’s share of effectively connected taxable income and the section 1446 tax withheld on it. Fill in the official IRS PDF below and download it.
This is the genuine IRS PDF, unmodified. Source: IRS official page.
What is 8805?
When a partnership withholds under section 1446 on income allocable to a foreign partner, the partner needs proof of the withholding to claim it as a credit on their own U.S. return. Form 8805 provides that proof: it shows the partner’s allocable share of effectively connected taxable income for the year and the total section 1446 tax credit allocable to that partner.
The form is prepared in multiple copies. Copy A is attached to the partnership’s Form 8804 filed with the IRS, and other copies go to the foreign partner, who attaches one to their U.S. income tax return, typically Form 1040-NR for individuals or Form 1120-F for foreign corporations, to claim the withheld tax. A partnership issues a Form 8805 to each foreign partner even for years when no withholding was required, if the form’s instructions call for it.
Who files 8805?
- Partnerships reporting section 1446 withholding allocable to each foreign partner
- Withholding agents preparing partner statements to accompany Form 8804
- Upper-tier partnerships passing withholding credits through to their own foreign partners
- Foreign partners who attach their copy to a U.S. return to claim the withholding credit
How to fill out 8805
- Enter the foreign partner’s name, identifying number, and address, and indicate whether the partner is an individual, corporation, or other entity type.
- Enter the partnership’s name, EIN, and address, and the withholding agent’s details if different.
- Report the partner’s allocable share of effectively connected taxable income for the partnership’s tax year.
- Enter the total section 1446 tax credit allocable to the partner, including amounts passed through from other partnerships.
- Attach Copy A to Form 8804, download the PDF, and give the partner their copies so they can claim the credit on their U.S. return.
Quick fill 8805 on this page
Prefer to see the form itself while you type? Open 8805 in the editor to fill it on the actual pages, add a signature, and download.
Frequently asked questions
What does the foreign partner do with Form 8805?
The partner attaches their copy to their U.S. income tax return, such as Form 1040-NR or Form 1120-F, and claims the section 1446 tax shown as a payment against their tax liability, similar to how an employee uses a W-2.
Is Form 8805 the same as Schedule K-1?
No. Schedule K-1 reports the partner’s full distributive share of partnership items for income tax purposes. Form 8805 only covers effectively connected income and the section 1446 withholding on it. A foreign partner will often receive both.
What if the withholding was more than the partner’s actual tax?
The partner files a U.S. return, reports the income, claims the Form 8805 credit, and receives a refund of any excess withholding after the return is processed.