<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 JUNE 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)


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

         444 Market 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 JUNE 30, 2000

                                TABLE OF CONTENTS

<TABLE>
<CAPTION>


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

  Item 1.   Financial Statements


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


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


            Condensed Statements of Cash Flows for the six months ended June 30, 2000 and 1999 (unaudited)                      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                                                                                   12

</TABLE>


                                       2
<PAGE>   3




                         PART I - FINANCIAL INFORMATION


  Item 1.   Financial Statements

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


                                       3

<PAGE>   4

                              IEA INCOME FUND VIII,
                        A CALIFORNIA LIMITED PARTNERSHIP

                            CONDENSED BALANCE SHEETS

                                   (UNAUDITED)

<TABLE>
<CAPTION>


                                                                              June 30,         December 31,
                                                                                2000                1999
                                                                           -------------       -------------
                        Assets
<S>                                                                        <C>                 <C>
Current assets:
    Cash and cash equivalents, includes $440,010 at June 30, 2000 and
          $416,588 at December 31, 1999 in interest-bearing accounts       $     481,502       $     416,688
    Net lease receivables due from Leasing Company
        (notes 1 and 2)                                                          124,227             138,387
                                                                           -------------       -------------

             Total current assets                                                605,729             555,075
                                                                           -------------       -------------

Container rental equipment, at cost                                            7,098,943           7,997,621
    Less accumulated depreciation                                              4,457,638           4,881,001
                                                                           -------------       -------------
        Net container rental equipment                                         2,641,305           3,116,620
                                                                           -------------       -------------

             Total assets                                                  $   3,247,034       $   3,671,695
                                                                           =============       =============

                 Partners' Capital

Partners' capital (deficit):
    General partner                                                        $     (99,146)      $    (140,445)
    Limited partners                                                           3,346,180           3,812,140
                                                                           -------------       -------------

             Total partners' capital                                       $   3,247,034       $   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              Six Months Ended
                                                           ------------------------       -----------------------
                                                            June 30,       June 30,        June 30,       June 30,
                                                             2000           1999            2000           1999
                                                           ---------      ---------       ---------      ---------
<S>                                                        <C>            <C>             <C>            <C>
Net lease revenue (notes 1 and 4)                          $ 125,499      $ 113,387       $ 269,120      $ 319,850

Other operating expenses:
   Depreciation                                               72,653        136,396         170,155        275,320
   Other general and administrative expenses                  17,431          6,550          28,153         18,587
                                                           ---------      ---------       ---------      ---------
                                                              90,084        142,946         198,308        293,907
                                                           ---------      ---------       ---------      ---------

      Income (loss) from operations                           35,415        (29,559)         70,812         25,943

Other income:
   Interest income                                             5,287          7,837          10,124         14,009
   Net gain on disposal of equipment                           1,324         32,677          46,005         77,342
                                                           ---------      ---------       ---------      ---------
                                                               6,611         40,514          56,129         91,351
                                                           ---------      ---------       ---------      ---------

      Net income                                           $  42,026      $  10,955       $ 126,941      $ 117,294
                                                           =========      =========       =========      =========

Allocation of net income (loss):
   General partners                                        $  30,763      $  37,676       $ 102,587      $ (67,090)
   Limited partners                                           11,263        (26,721)         24,354        184,384
                                                           ---------      ---------       ---------      ---------

                                                           $  42,026      $  10,955       $ 126,941      $ 117,294
                                                           =========      =========       =========      =========

Limited partners' per unit share of net income (loss)      $    0.52      $   (1.24)      $    1.13      $    8.58
                                                           =========      =========       =========      =========
</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>
                                                                       Six Months Ended
                                                                   -------------------------
                                                                    June 30,        June 30,
                                                                      2000            1999
                                                                   ---------       ---------
<S>                                                                <C>             <C>
Net cash provided by operating activities                          $ 326,945       $ 406,528

Cash provided by investing activities:
   Proceeds from sale of rental equipment                            289,472         338,677

Cash from (used in) financing activities:
   Repayment of over-distribution to general partner (note 3)             --         142,660
   Distribution to partners                                         (551,603)       (747,504)
                                                                   ---------       ---------

   Net cash used in financing activities                            (551,603)       (604,844)
                                                                   ---------       ---------

Net increase in cash and cash equivalents                             64,814         140,361


Cash and cash equivalents at January 1                               416,688         543,782
                                                                   ---------       ---------


Cash and cash equivalents at June 30                               $ 481,502       $ 684,143
                                                                   =========       =========
</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 UNAUDITED CONDENSED FINANCIAL STATEMENTS


(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.


                                       7                             (Continued)

<PAGE>   8

                              IEA INCOME FUND VIII,
                        A CALIFORNIA LIMITED PARTNERSHIP

                NOTES TO UNAUDITED CONDENSED FINANCIAL STATEMENTS


       (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
            generally accepted accounting procedures 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
            accounting principles generally accepted in the United States (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 June 30, 2000 and December 31, 1999 were as follows:

<TABLE>
<CAPTION>

                                                                   June 30,         December 31,
                                                                    2000               1999
                                                                -------------      -------------
            <S>                                                 <C>                <C>
            Gross lease receivables                             $     414,964      $     426,678
            Less:
            Direct operating payables and accrued expenses             51,362             96,695
            Damage protection reserve                                  38,014             48,136
            Base management fees payable                               53,643             58,419
            Reimbursed administrative expenses                         14,533              5,021
            Allowance for doubtful accounts                           100,441             50,635
            Incentive fees                                             32,744             29,385
                                                                -------------      -------------

            Net lease receivables                               $     124,227      $     138,387
                                                                =============      =============
</TABLE>


                                       8                            (Continued)
<PAGE>   9

                              IEA INCOME FUND VIII,
                        A CALIFORNIA LIMITED PARTNERSHIP

                NOTES TO UNAUDITED CONDENSED FINANCIAL STATEMENTS


(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 six-month periods ended
       June 30, 2000 and 1999 was as follows:

<TABLE>
<CAPTION>

                                                     Three Months Ended          Six Months Ended
                                                   ----------------------      ----------------------
                                                   June 30,      June 30,      June 30,      June 30,
                                                     2000          1999          2000          1999
                                                   --------      --------      --------      --------

<S>                                                <C>           <C>           <C>           <C>
          Rental revenue (note 5)                  $278,064      $305,690      $575,802      $706,653
          Less:
          Rental equipment operating expenses        84,932       104,915       167,616       207,649
          Base management fees                       16,848        26,909        35,905        56,861
          Reimbursed administrative expenses         18,041        21,019        38,513        43,373
          Incentive fees                             32,744        39,460        64,648        78,920
                                                   --------      --------      --------      --------

                                                   $125,499      $113,387      $269,120      $319,850
                                                   ========      ========      ========      ========
</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 June 30, 2000, the Partnership operated 1,373 twenty-foot, 1,135
       forty-foot and 75 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                             (Continued)
<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 June 30, 2000 and
       December 31, 1999.

       During the first six months of 2000, the Registrant disposed of 348
       containers as part of its ongoing operations. At June 30, 2000, 54% 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                    125        178         16
                   Master leases                  976        768         36
                                              -------    -------    -------
                        Subtotal                1,101        946         52

            Containers off lease                  272        189         23
                                              -------    -------    -------

                   Total container fleet        1,373      1,135         75
                                              =======    =======    =======
</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                   871         39%      1,261         53%         75         50%
                                                  -----      -----       -----      -----       -----      -----

            Remaining fleet at June 30, 2000      1,373         61%      1,135         47%         75         50%
                                                  =====      =====       =====      =====       =====      =====
</TABLE>


       The Registrant's allowance for doubtful accounts increased from $50,635
       at December 31, 1999 to $100,441 at June 30, 2000. This increase was
       attributable to the delinquent account receivable balances of
       approximately 11 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 provided sufficient reserves for all doubtful
       accounts.

       During the second quarter of 2000, distributions issued from operations
       and sales proceeds amounted to $287,136, reflecting distributions due to
       the general and limited partners for the first quarter of 2000. This
       represents an increase from the $264,467 issued during the first quarter
       of 2000, reflecting distributions due for the fourth quarter of 1999.

       The growth in the volume of world trade, a rise in exports to the Far
       East, and the global effects of a strong U.S. economy have resulted in
       improved market conditions for the container leasing industry. As a
       result of these and other factors, including repositioning initiatives
       implemented earlier in the year, utilization of the Registrant's fleet of
       containers has exhibited steady improvement in recent months. In
       addition, new container prices, as well as interest rates, have been
       rising from historically low levels. During such times, ocean carriers
       tend to reduce their capital spending to supplement their owned fleets of
       containers in favor of leasing. The pressure on per diem rates has
       impacted the Registrant's revenues, but there has been some rate
       stabilization in recent months. The Registrant will continue to take
       advantage of improving market conditions by repositioning equipment to
       locations of greatest demand as well as seeking out leasing opportunities
       that will strengthen utilization and enhance the performance of the
       fleet.

                                       10                            (Continued)
<PAGE>   11

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

       Net lease revenue for the three and six-month periods ended June 30, 2000
       was $125,499 and $269,120, respectively, an increase of 11% and a
       decrease of 16% from the respective three and six-month periods in the
       prior year. For the three and six-month periods ended June 30, 2000,
       approximately 3% and 36%, respectively, of the Registrant's net income
       was from gain on disposal of equipment, as compared to 298% and 66%,
       respectively, for the same three and six-month periods in the prior year.
       As the Registrant's disposals increase in subsequent periods, net gain on
       disposal 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
       six-month periods ended June 30, 2000 was $278,064 and $575,802,
       respectively, reflecting declines of 9% and 19% from the same respective
       three and six-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 12% and 14%,
       respectively, when compared to the same three and six-month periods in
       the prior year. The Registrant's average fleet size and utilization rates
       for the three and six-month periods ended June 30, 2000 and June 30, 1999
       were as follows:

<TABLE>
<CAPTION>

                                                             Three Months Ended              Six Months Ended
                                                           --------       --------       --------       --------
                                                           June 30,       June 30,       June 30,       June 30,
                                                             2000           1999           2000           1999
                                                           --------       --------       --------       --------
<S>                                                        <C>            <C>            <C>            <C>
          Average fleet size (measured in twenty-foot
              equivalent units (TEU))                         3,859          5,059          4,052          5,175
          Average utilization                                    82%            72%            80%            72%
</TABLE>


       The age and declining size of the Registrant's fleet contributed to
       reductions in depreciation expense of 47% and 38%, respectively, for the
       three and six-month periods ended June 30, 2000 when compared to the same
       three and six-month periods in the prior year. Rental equipment operating
       expenses as a percent of the Registrant's gross lease revenue, were 31%
       and 29%, respectively, during the three and six-month periods ended June
       30, 2000, as compared to 34% and 29%, respectively, during the three and
       six-month periods ended June 30, 1999.



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. CCC intends to demur to KM's amended complaint and to
move to strike those portions of the complaint seeking punitive damages. CCC
believes that KM's complaint is without merit.

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 June 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)


                                       12
<PAGE>   13

                                   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: August 14, 2000


                                       13

<PAGE>   14




                                  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)