Do I have to file form 8804?
Jessica Cortez
Updated on March 31, 2026
Form 8804 is required for any U.S. partnership with foreign partners and U.S. gross effectively connected income (generally, active operating income). Even if the partnership has an operating income loss or taxable income loss, you still may have a filing requirement.
Can form 8804 be filed electronically?
Answer. No. The IRS supports electronic filing only for Form 1065 and related forms and schedules and the extension Form 7004. Any forms that are filed to the IRS separately from Form 1065, such as Form 8804, are not included in the electronic file and, therefore, must be filed on paper.
Who Must File 8804?
Purpose of Forms Use Form 8804 to report the total liability under section 1446 for the partnership’s tax year. Form 8804 is also a transmittal form for Form(s) 8805. Use Form 8805 to show the amount of ECTI and the total tax credit allocable to the foreign partner for the partnership’s tax year.
Can you amend 8804?
A partnership can file an amended Form 8804 to correct a previously filed Form 8804. To do so, complete a new Form 8804 with the corrected information. Write “Amended” in the top margin of the form and write “Corrected” on any Forms 8805 attached to the Form 8804.
What is a form 8804?
Form 8804. Form 8804, Annual Return for Partnership Withholding Tax (Section 1446). The withholding tax liability of the partnership for its tax year is reported on Form 8804. Form 8804 is also a transmittal form for Forms 8805. Form 7004 does not extend the time to pay the tax.
What is effectively connected income of a partnership?
Generally, when a foreign person engages in a trade or business in the United States, all income from sources within the United States connected with the conduct of that trade or business is considered to be Effectively Connected Income (ECI).
Can a foreigner be a partner in an LLC?
Yes, a US LLC can be owned entirely by foreign persons. When there is a foreign partner in an LLC, that partner must have a US Taxpayer Identification Number (“ITIN”). This must be obtained if the LLC is engaged in a US trade or business (i.e., if it will make money).
Can you extend Form 8404?
You are required to file an amended Form 8404 only if the amount of the DISC-related deferred tax liability (line 7) changes as a result of audit adjustments, changes you make by the filing of an amended return, or if estimates were used on your original Form 8404 and changes were made to these estimates when you filed …
What qualifies as effectively connected income?
Is bank interest effectively connected income?
Nonresident aliens who receive interest income from deposits with a U.S. bank, savings & loan institution, credit union, or insurance company, or who receive portfolio interest (described in Publication 519, U.S. Tax Guide for Aliens) are exempt from taxation on such interest income as long as such interest income is …
When is form 8804 due?
Forms 8804 and 8805. Generally, file these forms on or before the 15th day of the 4th month following the close of the partnership’s tax year. For partnerships that keep their records and books of account outside the United States and Puerto Rico, the due date is the 15th day of the 6th month following the close of the partnership’s tax year.
What is form 8804 for?
Form 8804, Annual Return for Partnership Withholding Tax (Section 1446) specifically is used to report the total liability under section 1446 for the partnership’s tax year. Form 8804 is also a transmittal form for Form(s) 8805.
What is form 8804?
Form 8804 is also a transmittal form for Form(s) 8805. The Form 8813 payment voucher accompanies the payment of any taxes required by Form 8804. The partnership must also file a Form 8805 for each foreign partner even if no section 1446 withholding tax was paid.
How much do I owe the IRS?
Calling the IRS to Find Out How Much You Owe. If you don’t have a cell phone, a loan, or any the other information required for the online service, you may find out your balance by calling the IRS directly. Individual taxpayers may call 1-800-829-1040, Monday through Friday, 7 a.m. to 7 p.m. local time.
