Form 8804

(Rev. November 2022)

Annual Return for Partnership Withholding Tax 

(Section 1446)

Department of the Treasury 

Internal Revenue Service 

Attach Form(s) 8804-C and 8805. 

Go to www.irs.gov/Form8804 for instructions and the latest information.

OMB No. 1545-0123

For calendar year 20 , or tax year beginning , 20 , and ending , 20

Check this box if the partnership keeps its records and books of account outside the United States and Puerto Rico . . . . .

Part I Partnership

1a Name of partnership b U.S. employer identification number (EIN)

c Number, street, and room or suite no. If a P.O. box, see instructions.

d City or town, state or province, country, and ZIP or foreign postal code. If a foreign address, see instructions.

For IRS Use Only

CC FD

RD FF

CAF FP

CR I

EDC

Part II Withholding Agent

2a Name of withholding agent. If partnership is also the withholding agent, enter “SAME” and don’t 

complete lines 2b, 2c, and 2d.

b Withholding agent’s U.S. EIN

c Number, street, and room or suite no. If a P.O. box, see instructions.

d City or town, state or province, country, and ZIP or foreign postal code

Part III Section 1446 Tax Liability and Payments

3a Enter number of foreign partners . . . . . . . 3a

b Enter number of Forms 8805 attached to this Form 8804 3b

c Enter number of Forms 8804-C attached to Forms 8805 3c

4 Total effectively connected taxable income (ECTI) allocable to foreign partners. 

See instructions.

a Total ECTI allocable to corporate partners . . . . . . . . . . . . 4a

b Reduction to line 4a for state and local taxes under Regulations section

1.1446-6(c)(1)(iii) . . . . . . . . . . . . . . . . . . . . 4b ( )

c Reduction to line 4a for certified foreign partner-level items submitted using 

Form 8804-C . . . . . . . . . . . . . . . . . . . . . 4c ( )

d Combine lines 4a, 4b, and 4c . . . . . . . . . . . . . . . . . . . . . . . . 4d

e Total ECTI allocable to non-corporate partners other than on lines 4i, 4m, and 

4q . . . . . . . . . . . . . . . . . . . . . . . . . 4e

f Reduction to line 4e for state and local taxes under Regulations section

1.1446-6(c)(1)(iii) . . . . . . . . . . . . . . . . . . . . 4f ( )

g Reduction to line 4e for certified foreign partner-level items submitted using 

Form 8804-C . . . . . . . . . . . . . . . . . . . . . 4g ( )

h Combine lines 4e, 4f, and 4g . . . . . . . . . . . . . . . . . . . . . . . . 4h

i 28% rate gain allocable to non-corporate partners . . . . . . . . . 4i

j Reduction to line 4i for state and local taxes under Regulations section

1.1446-6(c)(1)(iii) . . . . . . . . . . . . . . . . . . . . 4j ( )

k Reduction to line 4i for certified foreign partner-level items submitted using 

Form 8804-C . . . . . . . . . . . . . . . . . . . . . 4k ( )

l Combine lines 4i, 4j, and 4k . . . . . . . . . . . . . . . . . . . . . . . . . 4l

m Unrecaptured section 1250 gain allocable to non-corporate partners . . . 4m

n Reduction to line 4m for state and local taxes under Regulations section

1.1446-6(c)(1)(iii) . . . . . . . . . . . . . . . . . . . . 4n ( )

o Reduction to line 4m for certified foreign partner-level items submitted using 

Form 8804-C . . . . . . . . . . . . . . . . . . . . . 4o ( )

p Combine lines 4m, 4n, and 4o . . . . . . . . . . . . . . . . . . . . . . . . 4p

For Paperwork Reduction Act Notice, see separate Instructions for Forms 8804, 8805, and 8813. Cat. No. 10077T Form 8804 (Rev. 11-2022)
Form 8804 (Rev. 11-2022) Page 2 

q Adjusted net capital gain (including qualified dividend income and net section

1231 gain) allocable to non-corporate partners . . . . . . . . . . 4q

r Reduction to line 4q for state and local taxes under Regulations section

1.1446-6(c)(1)(iii) . . . . . . . . . . . . . . . . . . . . 4r ( )

s Reduction to line 4q for certified foreign partner-level items submitted using 

Form 8804-C . . . . . . . . . . . . . . . . . . . . . 4s ( )

t Combine lines 4q, 4r, and 4s . . . . . . . . . . . . . . . . . . . . . . . . 4t

5 Gross section 1446 tax liability:

a Multiply line 4d by 21% (0.21) . . . . . . . . . . . . . . . . 5a

b Multiply line 4h by 37% (0.37) . . . . . . . . . . . . . . . . 5b

c Multiply line 4l by 28% (0.28) . . . . . . . . . . . . . . . . 5c

d Multiply line 4p by 25% (0.25) . . . . . . . . . . . . . . . . 5d

e Multiply line 4t by 20% (0.20) . . . . . . . . . . . . . . . . 5e

f Add lines 5a through 5e . . . . . . . . . . . . . . . . . . . . . . . . . . 5f

6 a Payments of section 1446 tax made by the partnership identified on line 1a

during its tax year (or with a request for an extension of time to file) and 

amount credited from the previous tax year’s Form 8804 . . . . . . . 6a

b Section 1446 tax paid or withheld by another partnership in which the

partnership identified on line 1a was a partner during the tax year (enter only

amounts reported on Form(s) 8805 and attach the Form(s) 8805 to Form 8804) 6b

c Section 1446 tax paid or withheld by another partnership in which the partnership 

identified on line 1a was a partner during the tax year (enter only amounts 

reported on Form(s) 1042-S and attach the Form(s) 1042-S to Form 8804) . . 6c

d Section 1445(a) or 1445(e)(1) tax withheld from or paid by the partnership 

identified on line 1a during the tax year for a disposition of a U.S. real property 

interest (enter only amounts reported on Form(s) 8288-A and attach the

Form(s) 8288-A to Form 8804) . . . . . . . . . . . . . . . . 6d

e Section 1445(e) tax withheld from the partnership identified on line 1a during 

the tax year for a disposition of a U.S. real property interest (enter only amounts 

reported on Form(s) 1042-S and attach the Form(s) 1042-S to Form 8804) . . 6e

f Section 1446(f)(1) tax withheld from the partnership identified on line 1a for a 

disposition of an interest in a partnership engaged in the conduct of a U.S. 

trade or business (enter only amounts reported on Form(s) 8288-A and attach

the Form(s) 8288-A to Form 8804) . . . . . . . . . . . . . . . 6f

g Section 1446(f)(1) tax withheld from the partnership identified on line 1a for a 

disposition of an interest in a partnership engaged in the conduct of a U.S. 

trade or business (enter only amounts reported on Form(s) 1042-S and attach

the Form(s) 1042-S to Form 8804) . . . . . . . . . . . . . . . 6g

7 Total payments. Add lines 6a through 6g . . . . . . . . . . . . . . . . . . . . 7

8 Estimated tax penalty. Check if Schedule A (Form 8804) is attached. See instructions . . . . 8

9 Add lines 5f and 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9

10 Balance due. If line 7 is smaller than line 9, subtract line 7 from line 9. Attach a check or money order 

for the full amount payable to “United States Treasury.” Write the partnership’s U.S. EIN, tax year, and 

“Form 8804” on it . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10

11 Overpayment. If line 7 is more than line 9, subtract line 9 from line 7 . . . . . . . . . . . 11

12 Amount of line 11 reported on Form(s) 8805 as allocated to partners . . . . . . . . . . . 12

13 Net overpayment. Subtract line 12 from line 11 . . . . . . . . . . . . . . . . . . 13

14 Refund. Amount, if any, of line 13 you want to be refunded to you . . . . . . . . . . . . 14

15 Amount of line 13 to be credited to next year’s Form 8804. Subtract line 14 

from line 13 . . . . . . . . . . . . . . . . . . . . . . 15

Sign 

Here

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and, to the best of my knowledge 

and belief, it is true, correct, and complete. Declaration of preparer (other than a partner or limited liability company member) is based on all information of 

which preparer has any knowledge.

Signature of a partner or limited liability company member Title Date

Paid 

Preparer 

Use Only

Print/Type preparer’s name Preparer’s signature Date Check if 

self-employed 

PTIN

Firm’s name

Firm’s address

Firm’s EIN

Phone no. 

Form 8804 (Rev. 11-2022)