Form 8804

Department of the Treasury 

Internal Revenue Service 

Annual Return for Partnership Withholding Tax (Section 1446)

▶ Attach Form(s) 8804-C and 8805.

▶ Information about Form 8804 and its instructions is at www.irs.gov/form8804.

 For calendar year 2016 or tax year beginning , 2016, and ending , 20

OMB No. 1545-0123

2016

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

RD

CAF

CR

EDC

FD

FF

FP

I

Part II Withholding Agent

2a Name of withholding agent. If partnership is also the withholding agent, enter “SAME” and do not 

 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 . . . . . . . . . . . . . ▶

b Enter number of Forms 8805 attached to this Form 8804 . . . . . ▶

c Enter number of Forms 8804-C attached to Forms 8805 . . . . . ▶

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 noncorporate 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 noncorporate 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 noncorporate 

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 (2016) 
Form 8804 (2016) Page 2 

q Adjusted net capital gain (including qualified dividend income and 

net section 1231 gain) allocable to noncorporate 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 35% (0.35) . . . . . . . . . . . . . 5a

b Multiply line 4h by 39.6% (0.396) . . . . . . . . . . . . 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

6a 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 2015 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

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

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

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

10 Balance due. If line 7 is smaller than line 9, enter balance due. 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, enter amount overpaid . . . . . . . . . . 11

12 Amount of line 11 you want refunded to you . . . . . . . . . . . . . . . . ▶ 12

13 Amount of line 11 you want credited to next year's Form 8804 . . 13

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 general partner, limited liability company member, or withholding agent) is 

based on all information of which preparer has any knowledge.

▲

Signature of general partner, limited liability company 

member, or withholding agent 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 (2016)