Form 8805

Department of the Treasury 

Internal Revenue Service 

Foreign Partner's Information Statement 

of Section 1446 Withholding Tax

▶ Go to www.irs.gov/Form8805 for instructions and the latest information.

For partnership’s calendar year 2018, or tax year beginning , 2018, and ending , 20

OMB No. 1545-0123

2018

Copy A for Internal Revenue Service

Attach to Form 8804.

1a Foreign partner’s name b U.S. identifying number

c Address (if a foreign address, see instructions)

2 Account number assigned by partnership (if any)

3 Type of partner (specify—see instructions) ▶

4 Country code of partner (enter two-letter code; see instructions)

5a Name of partnership b U.S. Employer 

Identification Number (EIN)

c Address (if a foreign address, see instructions)

6 Withholding agent’s name. If partnership is also the withholding agent, 

enter “SAME” and do not complete line 7.

7 Withholding agent’s U.S. EIN

8a Check if the partnership identified on line 5a owns an interest in one or more partnerships . . . . . . . . . . . . . .

b Check if any of the partnership’s effectively connected taxable income (ECTI) is exempt from U.S. tax for the partner identified on line 1a 

9 Partnership’s ECTI allocable to partner for the tax year (see instructions) . . . . . . . . . . . 9

10 Total tax credit allowed to partner under section 1446 (see instructions). Individual and corporate partners:

Claim this amount as a credit against your U.S. income tax on Form 1040NR, 1120-F, etc. . . . . . 10

Schedule T—Beneficiary Information (see instructions)

11a Name of beneficiary

b U.S. identifying number of beneficiary

c Address (if a foreign address, see instructions)

12 Amount of ECTI on line 9 to be included in the beneficiary’s gross income (see instructions) . . . . . 12

13 Amount of tax credit on line 10 that the beneficiary is entitled to claim on its return (see instructions) . . 13

For Paperwork Reduction Act Notice, see separate Instructions for Forms 8804, 8805, and 8813. Cat. No. 10078E Form 8805 (2018)
Form 8805

Department of the Treasury 

Internal Revenue Service 

Foreign Partner's Information Statement 

of Section 1446 Withholding Tax

▶ Go to www.irs.gov/Form8805 for instructions and the latest information.

For partnership’s calendar year 2018, or tax year beginning , 2018, and ending , 20

OMB No. 1545-0123

2018

Copy B for partner

Keep for your records.

1a Foreign partner’s name b U.S. identifying number

c Address (if a foreign address, see instructions)

2 Account number assigned by partnership (if any)

3 Type of partner (specify—see instructions) ▶

4 Country code of partner (enter two-letter code; see instructions)

5a Name of partnership b U.S. Employer 

Identification Number (EIN)

c Address (if a foreign address, see instructions)

6 Withholding agent’s name. If partnership is also the withholding agent, 

enter “SAME” and do not complete line 7.

7 Withholding agent’s U.S. EIN

8a Check if the partnership identified on line 5a owns an interest in one or more partnerships . . . . . . . . . . . . . .

b Check if any of the partnership’s effectively connected taxable income (ECTI) is exempt from U.S. tax for the partner identified on line 1a 

9 Partnership’s ECTI allocable to partner for the tax year (see instructions) . . . . . . . . . . . 9

10 Total tax credit allowed to partner under section 1446 (see instructions). Individual and corporate partners:

Claim this amount as a credit against your U.S. income tax on Form 1040NR, 1120-F, etc. . . . . . 10

Schedule T—Beneficiary Information (see instructions)

11a Name of beneficiary

b U.S. identifying number of beneficiary

c Address (if a foreign address, see instructions)

12 Amount of ECTI on line 9 to be included in the beneficiary’s gross income (see instructions) . . . . . 12

13 Amount of tax credit on line 10 that the beneficiary is entitled to claim on its return (see instructions) . . 13

Form 8805 (2018)
Form 8805

Department of the Treasury 

Internal Revenue Service 

Foreign Partner's Information Statement 

of Section 1446 Withholding Tax

▶ Go to www.irs.gov/Form8805 for instructions and the latest information.

For partnership’s calendar year 2018, or tax year beginning , 2018, and ending , 20

OMB No. 1545-0123

2018

Copy C for partner

Attach to your federal tax return.

1a Foreign partner’s name b U.S. identifying number

c Address (if a foreign address, see instructions)

2 Account number assigned by partnership (if any)

3 Type of partner (specify—see instructions) ▶

4 Country code of partner (enter two-letter code; see instructions)

5a Name of partnership b U.S. Employer 

Identification Number (EIN)

c Address (if a foreign address, see instructions)

6 Withholding agent’s name. If partnership is also the withholding agent, 

enter “SAME” and do not complete line 7.

7 Withholding agent’s U.S. EIN

8a Check if the partnership identified on line 5a owns an interest in one or more partnerships . . . . . . . . . . . . . .

b Check if any of the partnership’s effectively connected taxable income (ECTI) is exempt from U.S. tax for the partner identified on line 1a

9 Partnership’s ECTI allocable to partner for the tax year (see instructions) . . . . . . . . . . . 9

10 Total tax credit allowed to partner under section 1446 (see instructions). Individual and corporate partners:

Claim this amount as a credit against your U.S. income tax on Form 1040NR, 1120-F, etc. . . . . . 10

Schedule T—Beneficiary Information (see instructions)

11a Name of beneficiary

b U.S. identifying number of beneficiary

c Address (if a foreign address, see instructions)

12 Amount of ECTI on line 9 to be included in the beneficiary’s gross income (see instructions) . . . . . 12

13 Amount of tax credit on line 10 that the beneficiary is entitled to claim on its return (see instructions) . . 13

Form 8805 (2018)
Form 8805

Department of the Treasury 

Internal Revenue Service 

Foreign Partner's Information Statement 

of Section 1446 Withholding Tax

▶ Go to www.irs.gov/Form8805 for instructions and the latest information.

For partnership’s calendar year 2018, or tax year beginning , 2018, and ending , 20

OMB No. 1545-0123

2018

Copy D for

Withholding Agent.

1a Foreign partner’s name b U.S. identifying number

c Address (if a foreign address, see instructions)

2 Account number assigned by partnership (if any)

3 Type of partner (specify—see instructions) ▶

4 Country code of partner (enter two-letter code; see instructions)

5a Name of partnership b U.S. Employer 

Identification Number (EIN)

c Address (if a foreign address, see instructions)

6 Withholding agent’s name. If partnership is also the withholding agent, 

enter “SAME” and do not complete line 7.

7 Withholding agent’s U.S. EIN

8a Check if the partnership identified on line 5a owns an interest in one or more partnerships . . . . . . . . . . . . . .

b Check if any of the partnership’s effectively connected taxable income (ECTI) is exempt from U.S. tax for the partner identified on line 1a 

9 Partnership’s ECTI allocable to partner for the tax year (see instructions) . . . . . . . . . . . 9

10 Total tax credit allowed to partner under section 1446 (see instructions). Individual and corporate partners:

Claim this amount as a credit against your U.S. income tax on Form 1040NR, 1120-F, etc. . . . . . 10

Schedule T—Beneficiary Information (see instructions)

11a Name of beneficiary

b U.S. identifying number of beneficiary

c Address (if a foreign address, see instructions)

12 Amount of ECTI on line 9 to be included in the beneficiary’s gross income (see instructions) . . . . . 12

13 Amount of tax credit on line 10 that the beneficiary is entitled to claim on its return (see instructions) . . 13

Form 8805 (2018)