<PAGE>   1

                       SECURITIES AND EXCHANGE COMMISSION

                             WASHINGTON, D.C. 20549

                                    FORM 10-Q


[X]    QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
       EXCHANGE ACT OF 1934 FOR THE QUARTERLY PERIOD ENDED SEPTEMBER 30, 2000

                                       OR

[ ]    TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
       EXCHANGE ACT OF 1934 FOR THE TRANSITION PERIOD FROM _________ TO ________



                         Commission file number 0-17942

                              IEA INCOME FUND VIII,
                        A CALIFORNIA LIMITED PARTNERSHIP
             (Exact name of registrant as specified in its charter)


<TABLE>
<S>                                                      <C>
           California                                        94-3046886
 (State or other jurisdiction of                          (I.R.S. Employer
  incorporation or organization)                         Identification No.)
</TABLE>

          One Front Street, 15th Floor, San Francisco, California 94111
          (Address of principal executive offices)         (Zip Code)

                                 (415) 677-8990
              (Registrant's telephone number, including area code)


Indicate by check mark whether the registrant (1) has filed all reports required
to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during
the preceding 12 months (or for such shorter period that the registrant was
required to file such reports), and (2) has been subject to such filing
requirements for the past 90 days.    Yes [X].   No [ ].



<PAGE>   2

                              IEA INCOME FUND VIII,
                        A CALIFORNIA LIMITED PARTNERSHIP

                  REPORT ON FORM 10-Q FOR THE QUARTERLY PERIOD
                            ENDED SEPTEMBER 30, 2000

                                TABLE OF CONTENTS



<TABLE>
<CAPTION>
                                                                                              PAGE
<S>                                                                                           <C>
PART I - FINANCIAL INFORMATION

   Item 1. Financial Statements


           Condensed Balance Sheets (unaudited) - September 30, 2000 and  December 31, 1999     4


           Condensed Statements of Operations (unaudited) for the three and nine months
           ended September 30, 2000 and 1999                                                    5


           Condensed Statements of Cash Flows (unaudited) for the nine months ended
           September 30, 2000 and 1999                                                          6


           Notes to Condensed Financial Statements (unaudited)                                  7


   Item 2. Management's Discussion and Analysis of Financial Condition and Results
           of Operations                                                                       10


   Item 3. Quantitative and Qualitative Disclosures About Market Risk                          11


PART II - OTHER INFORMATION


   Item 1. Legal Proceedings                                                                   12


   Item 6. Exhibits and Reports on Form 8-K                                                    13
</TABLE>



                                       2
<PAGE>   3

                         PART I - FINANCIAL INFORMATION


Item 1. Financial Statements

       Presented herein are the Registrant's condensed balance sheets as of
       September 30, 2000 and December 31, 1999, condensed statements of
       operations for the three and nine months ended September 30, 2000 and
       1999, and condensed statements of cash flows for the nine months ended
       September 30, 2000 and 1999.



                                       3
<PAGE>   4

                              IEA INCOME FUND VIII,
                        A CALIFORNIA LIMITED PARTNERSHIP

                            CONDENSED BALANCE SHEETS

                                   (UNAUDITED)


<TABLE>
<CAPTION>
                                                                                   September 30,     December 31,
                                                                                       2000             1999
                                                                                   -----------       -----------
<S>                                                                                <C>               <C>
                            Assets

Current assets:
       Cash and cash equivalents, includes $278,945 at September 30, 2000 and
             $416,588 at December 31, 1999 in interest-bearing accounts            $   527,234       $   416,688
       Net lease receivables due from Leasing Company
              (Notes 1 and 2)                                                          153,937           138,387
                                                                                   -----------       -----------

                       Total current assets                                            681,171           555,075
                                                                                   -----------       -----------

Container rental equipment, at cost                                                  6,491,285         7,997,621
       Less accumulated depreciation                                                 4,098,932         4,881,001
                                                                                   -----------       -----------
              Net container rental equipment                                         2,392,353         3,116,620
                                                                                   -----------       -----------

                       Total assets                                                $ 3,073,524       $ 3,671,695
                                                                                   ===========       ===========

                            Partners' Capital

Partners' capital (deficit):
       General partner                                                             $  (110,572)      $  (140,445)
       Limited partners                                                              3,184,096         3,812,140
                                                                                   -----------       -----------

                       Total partners' capital                                     $ 3,073,524       $ 3,671,695
                                                                                   ===========       ===========
</TABLE>


         The accompanying notes are an integral part of these condensed
                              financial statements.



                                       4
<PAGE>   5

                              IEA INCOME FUND VIII,
                        A CALIFORNIA LIMITED PARTNERSHIP

                       CONDENSED STATEMENTS OF OPERATIONS

                                   (UNAUDITED)



<TABLE>
<CAPTION>
                                                               Three Months Ended             Nine Months Ended
                                                          -----------------------------   ----------------------------
                                                          September 30,   September 30,   September 30,  September 30,
                                                              2000            1999           2000           1999
                                                          -------------   -------------   -------------  -------------
<S>                                                       <C>             <C>             <C>            <C>
Net lease revenue (Notes 1 and 4)                          $ 181,599       $ 167,346       $ 450,719      $ 487,196

Other operating expenses:
     Depreciation                                             41,768         126,250         211,923        401,570
     Other general and administrative expenses                12,453           7,791          40,606         26,378
                                                           ---------       ---------       ---------      ---------
                                                              54,221         134,041         252,529        427,948
                                                           ---------       ---------       ---------      ---------

         Income from operations                              127,378          33,305         198,190         59,248

Other income (loss):
     Interest income                                           3,592           6,860          13,716         20,869
     Net gain (loss) on disposal of equipment                 (9,789)        (44,966)         36,216         32,376
                                                           ---------       ---------       ---------      ---------
                                                              (6,197)        (38,106)         49,932         53,245
                                                           ---------       ---------       ---------      ---------

         Net income (loss)                                 $ 121,181       $  (4,801)      $ 248,122      $ 112,493
                                                           =========       =========       =========      =========

Allocation of net income (loss):
     General partners                                      $  21,317       $  37,025       $ 123,904      $ (30,065)
     Limited partners                                         99,864         (41,826)        124,218        142,558
                                                           ---------       ---------       ---------      ---------

                                                           $ 121,181       $  (4,801)      $ 248,122      $ 112,493
                                                           =========       =========       =========      =========

Limited partners' per unit share of net income (loss)      $    4.65       $   (1.95)      $    5.78      $    6.63
                                                           =========       =========       =========      =========
</TABLE>


         The accompanying notes are an integral part of these condensed
                              financial statements.



                                       5
<PAGE>   6

                              IEA INCOME FUND VIII,
                        A CALIFORNIA LIMITED PARTNERSHIP

                       CONDENSED STATEMENTS OF CASH FLOWS

                                   (UNAUDITED)



<TABLE>
<CAPTION>
                                                                           Nine Months Ended
                                                                     -----------------------------
                                                                     September 30,     September 30,
                                                                         2000             1999
                                                                     -----------       -----------
<S>                                                                  <C>               <C>
Net cash provided by operating activities                            $   512,298       $   614,256

Cash provided by investing activities:
     Proceeds from sale of rental equipment                              444,542           500,112

Cash from financing activities:
     Repayment of over-distribution to general partner (Note 3)               --           142,660
     Distribution to Partners                                           (846,294)       (1,162,539)
                                                                     -----------       -----------

     Net cash used in financing activities                              (846,294)       (1,019,879)
                                                                     -----------       -----------

Net increase in cash and cash equivalents                                110,546            94,489

Cash and cash equivalents, beginning of period                           416,688           543,782
                                                                     -----------       -----------

Cash and cash equivalents, end of period                             $   527,234       $   638,271
                                                                     ===========       ===========
</TABLE>


         The accompanying notes are an integral part of these condensed
                              financial statements.



                                       6
<PAGE>   7

                              IEA INCOME FUND VIII,
                        A CALIFORNIA LIMITED PARTNERSHIP

               NOTES TO CONDENSED FINANCIAL STATEMENTS (UNAUDITED)


(1)    Summary of Significant Accounting Policies

       (a)    Nature of Operations

              IEA Income Fund VIII, A California Limited Partnership (the
              "Partnership") was organized under the laws of the State of
              California on August 31, 1987 for the purpose of owning and
              leasing marine cargo containers worldwide to ocean carriers. To
              this extent, the Partnership's operations are subject to the
              fluctuations of world economic and political conditions. Such
              factors may affect the pattern and levels of world trade. The
              Partnership believes that the profitability of, and risks
              associated with, leases to foreign customers is generally the same
              as those of leases to domestic customers. The Partnership's leases
              generally require all payments to be made in United States
              currency.

              Cronos Capital Corp. ("CCC") is the general partner and, with its
              affiliate Cronos Containers Limited (the "Leasing Company"),
              manages the business of the Partnership. CCC and the Leasing
              Company also manage the container leasing business for other
              partnerships affiliated with the general partner. The Partnership
              shall continue until December 31, 2008, unless sooner terminated
              upon the occurrence of certain events.

              The Partnership commenced operations on January 6, 1988, when the
              minimum subscription proceeds of $1,000,000 were obtained. The
              Partnership offered 40,000 units of limited partnership interest
              at $500 per unit, or $20,000,000. The offering terminated on
              August 31, 1988, at which time 21,493 limited partnership units
              had been purchased.

       (b)    Leasing Company and Leasing Agent Agreement

              Pursuant to the Limited Partnership Agreement of the Partnership,
              all authority to administer the business of the Partnership is
              vested in CCC. CCC has entered into a Leasing Agent Agreement
              whereby the Leasing Company has the responsibility to manage the
              leasing operations of all equipment owned by the Partnership.
              Pursuant to the Agreement, the Leasing Company is responsible for
              leasing, managing and re-leasing the Partnership's containers to
              ocean carriers, and has full discretion over which ocean carriers
              and suppliers of goods and services it may deal with. The Leasing
              Agent Agreement permits the Leasing Company to use the containers
              owned by the Partnership, together with other containers owned or
              managed by the Leasing Company and its affiliates, as part of a
              single fleet operated without regard to ownership. Since the
              Leasing Agent Agreement meets the definition of an operating lease
              in Statement of Financial Accounting Standards (SFAS) No. 13, it
              is accounted for as a lease under which the Partnership is lessor
              and the Leasing Company is lessee.

              The Leasing Agent Agreement generally provides that the Leasing
              Company will make payments to the Partnership based upon rentals
              collected from ocean carriers after deducting direct operating
              expenses and management fees to CCC. The Leasing Company leases
              containers to ocean carriers, generally under operating leases
              which are either master leases or term leases (mostly one to five
              years). Master leases do not specify the exact number of
              containers to be leased or the term that each container will
              remain on hire but allow the ocean carrier to pick up and drop off
              containers at various locations; rentals are based upon the number
              of containers used and the applicable per-diem rate. Accordingly,
              rentals under master leases are all variable and contingent upon
              the number of containers used. Most containers are leased to ocean
              carriers under master leases; leasing agreements with fixed
              payment terms are not material to the financial statements. Since
              there are no material minimum lease rentals, no disclosure of
              minimum lease rentals is provided in these condensed financial
              statements.


                                                                     (Continued)



                                       7
<PAGE>   8

                              IEA INCOME FUND VIII,
                        A CALIFORNIA LIMITED PARTNERSHIP

               NOTES TO CONDENSED FINANCIAL STATEMENTS (UNAUDITED)


       (c)    Basis of Accounting

              The Partnership utilizes the accrual method of accounting. Net
              lease revenue is recorded by the Partnership in each period based
              upon its leasing agent agreement with the Leasing Company. Net
              lease revenue is generally dependent upon operating lease rentals
              from operating lease agreements between the Leasing Company and
              its various lessees, less direct operating expenses and management
              fees due in respect of the containers specified in each operating
              lease agreement.

       (d)    Financial Statement Presentation

              These condensed financial statements have been prepared without
              audit. Certain information and footnote disclosures normally
              included in financial statements prepared in accordance with
              accounting principles generally accepted in The United States of
              America ("GAAP") have been omitted. It is suggested that these
              condensed financial statements be read in conjunction with the
              financial statements and accompanying notes in the Partnership's
              latest annual report on Form 10-K.

              The preparation of financial statements in conformity with GAAP
              requires the Partnership to make estimates and assumptions that
              affect the reported amounts of assets and liabilities and
              disclosure of contingent assets and liabilities at the date of the
              financial statements and the reported amounts of revenues and
              expenses during the reported period. Actual results could differ
              from those estimates.

              The interim financial statements presented herewith reflect all
              adjustments of a normal recurring nature which are, in the opinion
              of management, necessary to a fair statement of the financial
              condition and results of operations for the interim periods
              presented. The results of operations for such interim periods are
              not necessarily indicative of the results to be expected for the
              full year.


(2)    Net Lease Receivables Due from Leasing Company

       Net lease receivables due from the Leasing Company are determined by
       deducting direct operating payables and accrued expenses, base management
       fees payable, reimbursed administrative expenses, and incentive fees
       payable to CCC and its affiliates from the rental billings payable by the
       Leasing Company to the Partnership under operating leases to ocean
       carriers for the containers owned by the Partnership. Net lease
       receivables at September 30, 2000 and December 31, 1999 were as follows:

<TABLE>
<CAPTION>
                                                  September 30,  December 31,
                                                      2000          1999
                                                  ------------   ------------
<S>                                               <C>            <C>
Gross lease receivables                             $442,392      $426,678
Less:
Direct operating payables and accrued expenses        77,684        96,695
Damage protection reserve                             33,921        48,136
Base management fees payable                          55,327        58,419
Reimbursed administrative expenses                    14,083         5,021
Allowance for doubtful accounts                       75,536        50,635
Incentive fees                                        31,904        29,385
                                                    --------      --------
Net lease receivables                               $153,937      $138,387
                                                    ========      ========
</TABLE>


                                                                     (Continued)



                                       8
<PAGE>   9

                              IEA INCOME FUND VIII,
                        A CALIFORNIA LIMITED PARTNERSHIP

               NOTES TO CONDENSED FINANCIAL STATEMENTS (UNAUDITED)


(3)    Due From General Partner

       During 1998, CCC received over-distributions of $142,660. CCC repaid the
       over-distribution amount in March 1999.


(4)    Net Lease Revenue

       Net lease revenue is determined by deducting direct operating expenses,
       base management and incentive fees and reimbursed administrative expenses
       to CCC from the rental revenue billed by the Leasing Company under
       operating leases to ocean carriers for the containers owned by the
       Partnership. Net lease revenue for the three and nine-month periods ended
       September 30, 2000 and 1999 was as follows:

<TABLE>
<CAPTION>
                                             Three Months Ended               Nine Months Ended
                                        ----------------------------    -----------------------------
                                        September 30,   September 30,   September 30,   September 30,
                                            2000            1999            2000            1999
                                        -------------   ------------    ------------    -------------
<S>                                     <C>             <C>             <C>             <C>
Rental revenue                           $  259,132      $  332,309      $  834,934      $1,038,962
Less:
Rental equipment operating expenses          16,941          85,714         184,557         293,363
Base management fees                         19,749          24,134          55,654          80,995
Reimbursed administrative expenses            8,940          14,815          47,453          58,188
Incentive fees                               31,903          40,300          96,551         119,220
                                         ----------      ----------      ----------      ----------

                                         $  181,599      $  167,346      $  450,719      $  487,196
                                         ==========      ==========      ==========      ==========
</TABLE>


(5)    Operating Segment

       The Financial Accounting Standards Board has issued SFAS No. 131,
       "Disclosures about Segments of an Enterprise and Related Information,"
       which changes the way public business enterprises report financial and
       descriptive information about reportable operating segments. An operating
       segment is a component of an enterprise that engages in business
       activities from which it may earn revenues and incur expenses, whose
       operating results are regularly reviewed by the enterprise's chief
       operating decision maker to make decisions about resources to be
       allocated to the segment and assess its performance, and about which
       separate financial information is available. Management operates the
       Partnership's container fleet as a homogenous unit and has determined,
       after considering the requirements of SFAS No. 131, that as such it has a
       single reportable operating segment.

       The Partnership derives its revenues from dry cargo marine containers. As
       of September 30, 2000, the Partnership operated 1,254 twenty-foot, 1,034
       forty-foot and 70 forty-foot high-cube dry cargo marine containers.

       Due to the Partnership's lack of information regarding the physical
       location of its fleet of containers when on lease in the global shipping
       trade, it is impracticable to provide the geographic area information
       required by SFAS No. 131.

                                     ******



                                       9
<PAGE>   10

Item 2. Management's Discussion and Analysis of Financial Condition and Results
of Operations

It is suggested that the following discussion be read in conjunction with the
Registrant's most recent annual report on Form 10-K.

1)     Material changes in financial condition between September 30, 2000 and
       December 31, 1999.

       During the first nine months of 2000, the Registrant disposed of 573
       containers as part of its ongoing operations. At September 30, 2000, 49%
       of the original equipment remained in the Registrant's fleet, as compared
       to 61% at December 31, 1999, and was comprised of the following:

<TABLE>
<CAPTION>
                                                                         40-Foot
                                         20-Foot        40-Foot         High-Cube
                                         -------        -------         ---------
<S>                                      <C>            <C>             <C>
Containers on lease:
           Term leases                      121            168             16
           Master leases                    895            699             36
                                          -----          -----             --
                    Subtotal              1,016            867             52

Containers off lease                        238            167             18
                                          -----          -----             --

           Total container fleet          1,254          1,034             70
                                          =====          =====             ==
</TABLE>


<TABLE>
<CAPTION>
                                                                                                                     40-Foot
                                                      20-Foot                         40-Foot                       High-Cube
                                               --------------------           --------------------             ------------------
                                               Units             %            Units             %             Units            %
                                               -----            ---           -----            ---            -----           ---
<S>                                            <C>              <C>           <C>              <C>             <C>            <C>
Total purchases                                2,244            100%          2,396            100%            150            100%
           Less disposals                        990             44%          1,362             57%             80             53%
                                               -----            ---           -----            ---             ---            ---

Remaining fleet at September 30, 2000          1,254             56%          1,034             43%             70             47%
                                               =====            ===           =====            ===             ===            ===
</TABLE>


The Registrant's allowance for doubtful accounts increased from $50,635 at
December 31, 1999 to $75,536 at September 30, 2000. This increase was
attributable to the delinquent account receivable balances of approximately 16
lessees. The Leasing Company has either negotiated specific payment terms with
these lessees or is pursuing other alternatives to collect the outstanding
balances. In each instance, the Registrant believes it has recorded appropriate
allowance.

During the third quarter of 2000, distributions made from operations and sales
proceeds amounted to $294,691, reflecting distributions due to the general and
limited partners for the second quarter of 2000. This represents an increase
from the $287,136 issued during the second quarter of 2000, reflecting
distributions due for the first quarter of 2000.

During the third quarter of 2000, growth in the volume of containerized trade
continued to improve. As a result, demand for leased equipment strengthened in
many locations, but most significantly throughout Asia. With the growth in the
volume of world trade, ocean carriers are committing their capital to the
purchase of additional containerships and turning to leasing companies to supply
them with the containers they need to meet their growing freight requirements.
The container leasing market has rebounded and prospects have somewhat improved,
but lease rates have remained at generally the same low level as at the
beginning of this year. At the same time, inventories of idle equipment have
been reduced in Europe, but there has been no appreciable reduction in the U.S.
The strong U.S. economy continued to import more than it exported. This
imbalance has had the effect of further increasing idle container inventories,
particularly on the U.S. East Coast.


                                                                     (Continued)



                                       10
<PAGE>   11

2)     Material changes in the results of operations between the three and
       nine-month periods ended September 30, 2000 and the three and nine-month
       periods ended September 30, 1999.

       Net lease revenue for the three and nine-month periods ended September
       30, 2000 was $181,599 and $450,719, respectively, an increase of 9% and a
       decrease of 7% from the respective three and nine-month periods in the
       prior year. Net income from the gain on disposal of equipment during both
       the three-month periods ended September 30, 2000 and 1999 was 0%.
       Approximately 15% of the Registrant's net income for the nine-month
       period ended September 30, 2000 was from gain on disposal of equipment,
       as compared to 29% for the same nine-month period in the prior year. As
       the Registrant's disposals increase in subsequent periods, net gain on
       disposals should contribute significantly to the Registrant's net
       earnings and may fluctuate depending on the level of container disposals.

       Gross rental revenue (a component of net lease revenue) for the three and
       nine-month periods ended September 30, 2000 was $259,132 and $834,934,
       respectively, reflecting declines of 22% and 20% from the same respective
       three and nine-month periods in 1999. Gross rental revenue was impacted
       by the Registrant's slightly smaller fleet size and lower per-diem rental
       rates. Average per-diem rental rates decreased approximately 6% and 12%,
       respectively, when compared to the same three and nine-month periods in
       the prior year. The Registrant's average fleet size and utilization rates
       for the three and nine-month periods ended September 30, 2000 and 1999
       were as follows:

<TABLE>
<CAPTION>
                                                   Three Months Ended              Nine Months Ended
                                             -------------   -------------   -------------   -------------
                                             September 30,   September 30,   September 30,   September 30,
                                                 2000            1999            2000            1999
                                             -------------   -------------   -------------   -------------
<S>                                          <C>             <C>             <C>             <C>
Average fleet size (measured in twenty-
   foot equivalent units (TEU))                  3,582           4,743           3,911           5,025
Average utilization                                 83%             76%             81%             73%
</TABLE>

       The age and declining size of the Registrant's fleet contributed to
       reductions in depreciation expense of 67% and 47%, respectively, for the
       three and nine-month periods ended September 30, 2000 when compared to
       the same three and nine-month periods in the prior year. Rental equipment
       operating expenses as a percent of the Registrant's gross lease revenue,
       were 7% and 22%, respectively, during the three and nine-month periods
       ended September 30, 2000, as compared to 26% and 28%, respectively,
       during the three and nine-month periods ended September 30, 1999. The
       large decrease for the three-month period ended September 30, 2000 was
       attributable to the recovery of doubtful accounts.



Item 3. Quantitative and Qualitative Disclosures About Market Risk

       Not applicable.



                                       11
<PAGE>   12

                           PART II - OTHER INFORMATION


Item 1. Legal Proceedings

On March 20, 2000, KM Investments, LLC, a California limited liability company
("KM") filed its complaint (the "Complaint") in the Superior Court for the
County of Los Angeles against CCC, as general partner of the Partnership,
alleging violation of the California Revised Limited Partnership Act, breach of
fiduciary duty, and unfair competition. KM claims to be an assignee of units of
limited partnership interests in the Partnership and six other California
limited partnerships (collectively, the "Cronos Partnerships") managed by CCC as
general partner. KM, which is in the business of making unregistered tender
offers for up to 4.9% of the outstanding interests in limited partnerships,
claims that CCC has wrongfully refused to provide KM with lists of the limited
partners of the Cronos Partnerships to enable KM to make unregistered tender
offers to the limited partners of the Cronos Partnerships.

KM asks for declaratory relief, damages according to proof, attorneys' fees,
costs, interest, a temporary restraining order and/or a preliminary injunction
barring CCC from giving limited partner lists to any other party before
delivering such lists to KM, punitive damages, and an order prohibiting CCC from
receiving reimbursement of its legal fees incurred in defending the action from
the Cronos Partnerships.

On April 24, 2000, CCC filed its demurrer to the Complaint and its motion to
strike those portions of the Complaint seeking punitive damages. By its
demurrer, CCC asserted that KM, as an assignee of units of the Cronos
Partnerships, is not entitled to review or receive a copy of the lists of the
limited partners of the Cronos Partnerships; that CCC has not breached any
fiduciary duty to KM; and that CCC has not engaged in unfair competition as
alleged by KM. CCC requested that the Court dismiss KM's Complaint.

On June 8, 2000, the Court heard CCC's demurrer, and sustained (i.e., granted)
it in its entirety, allowing KM thirty days to file an amended complaint. KM did
so on or about July 10, 2000, asserting the same causes of action as set forth
in its original complaint. On August 25, 2000, CCC filed its demurrer to KM's
First Amended Complaint and its motion to strike those portions of the First
Amended Complaint seeking punitive damages. On October 11, 2000, the Court heard
CCC's motions. It sustained CCC's demurrer to KM's fourth cause of action
seeking declaratory relief, but overruled (i.e., denied) CCC's demurrer to KM's
first three causes of action, on the ground that the evidence submitted by CCC
was not properly before the Court on CCC's demurrer to KM's First Amended
Complaint. At the same time, the Court granted CCC's motion to strike those
portions of KM's First Amended Complaint seeking punitive damages.

On October 20, 2000, CCC filed its answer to KM's First Amended Complaint,
denying the allegations thereof, denying that plaintiff is entitled to any
damages, and asserting various affirmative defenses. CCC believes that KM does
not have standing to inspect or receive lists of the limited partners of the
limited partnerships managed by CCC, and that CCC has meritorious defenses to
KM's First Amended Complaint.



                                       12
<PAGE>   13

                       PART II - OTHER INFORMATION (CONT.)


Item 6. Exhibits and Reports on Form 8-K

(a)    Exhibits

<TABLE>
<CAPTION>
Exhibit
  No.                                     Description                                         Method of Filing
-------              --------------------------------------------------------                 ----------------
<S>                  <C>                                                                      <C>
  3(a)               Limited Partnership Agreement of the Registrant, amended                 *
                     and restated as of October 13, 1987

  3(b)               Certificate of Limited Partnership of the Registrant                     **

  27                 Financial Data Schedule                                                  Filed with this document
</TABLE>


(b)    Reports on Form 8-K

       No reports on Form 8-K were filed by the Registrant during the quarter
       ended September 30, 2000.



----------
*      Incorporated by reference to Exhibit "A" to the Prospectus of the
       Registrant dated October 13, 1987, included as part of Registration
       Statement on Form S-1 (No. 33-16984)

**     Incorporated by reference to Exhibit 3.4 to the Registration Statement on
       Form S-1 (No. 33-16984)



                                       13
<PAGE>   14

                                   SIGNATURES


       Pursuant to the requirements of the Securities Exchange Act of 1934, the
Registrant has duly caused this Report to be signed on its behalf by the
undersigned thereunto duly authorized.




                                       IEA INCOME FUND VIII,
                                       A California Limited Partnership


                                       By Cronos Capital Corp.
                                       The General Partner




                                       By /s/ Dennis J. Tietz
                                         ------------------------
                                         Dennis J. Tietz
                                         President and Director of
                                         Cronos Capital Corp. ("CCC")
                                         Principal Executive Officer of CCC




Date: November 14, 2000



                                       14
<PAGE>   15

                                  EXHIBIT INDEX



<TABLE>
<CAPTION>
Exhibit
  No.                                Description                                        Method of Filing
-------        --------------------------------------------------------                 ----------------
<S>            <C>                                                                      <C>
 3(a)          Limited Partnership Agreement of the Registrant, amended                 *
               and restated as of October 13, 1987

 3(b)          Certificate of Limited Partnership of the Registrant                     **

  27           Financial Data Schedule                                                  Filed with this document
</TABLE>



----------
*      Incorporated by reference to Exhibit "A" to the Prospectus of the
       Registrant dated October 13, 1987, included as part of Registration
       Statement on Form S-1 (No. 33-16984)

**     Incorporated by reference to Exhibit 3.4 to the Registration Statement on
       Form S-1 (No. 33-16984)