Annual Return for Partnership Withholding Tax  
Form  8804                                                (Section 1446)                                                                                  OMB No. 1545-0123
(Rev. November 2022)
Department of the Treasury                            Attach Form(s) 8804-C and 8805. 
Internal Revenue Service          Go to www.irs.gov/Form8804 for instructions and the latest information.
For calendar year 20          , or tax year beginning                           , 20   , and ending                                                             , 20
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.                                                       For IRS Use Only
                                                                                                                       CC                              FD
                                                                                                                       RD                              FF
d    City or town, state or province, country, and ZIP or foreign postal code. If a foreign address, see instructions. CAF                             FP
                                                                                                                       CR                              I
                                                                                                                       EDC

Part II  Withholding Agent
2a    Name of withholding agent. If partnership is also the withholding agent, enter “SAME” and don’t                       b   Withholding agent’s U.S. EIN
      complete lines 2b, 2c, and 2d.

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  . . .         . . . .   3a
b     Enter number of Forms 8805 attached to this Form 8804     3b
c     Enter number of Forms 8804-C attached to Forms 8805       3c
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 non-corporate 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 non-corporate 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 non-corporate 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 (Rev. 11-2022)

Form 8804 (Rev. 11-2022)                                                                                                                    Page 2 
q    Adjusted net capital gain (including qualified dividend income and  net section
     1231 gain) allocable to non-corporate 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 21% (0.21)  .        .    . .  .  . .      . .  . .    . .  .  . .      5a
b    Multiply line 4h by 37% (0.37)  .        .    . .  .  . .      . .  . .    . .  .  . .      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
6 a  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 the previous tax year’s 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
f    Section 1446(f)(1) tax withheld from the partnership identified on line 1a for a 
     disposition of an interest in  a partnership  engaged  in the  conduct of  a  U.S. 
     trade or business (enter only amounts reported on Form(s) 8288-A and attach
     the Form(s) 8288-A to Form 8804) .            . .  .  . .      . .  . .    . .  .  . .      6f
g    Section 1446(f)(1) tax withheld from the partnership identified on line 1a for a 
     disposition of an interest in  a partnership  engaged  in the  conduct of  a  U.S. 
     trade or business (enter only amounts reported on Form(s) 1042-S and attach
     the Form(s) 1042-S to Form 8804) .            . .  .  . .      . .  . .    . .  .  . .      6g
7    Total payments. Add lines 6a through 6g  .            . .      . .  . .    . .  .  . .    . .   . .  . .   . .                7
8    Estimated tax penalty. Check if Schedule A (Form 8804) is attached. See instructions              .  . .   .                  8
9    Add lines 5f and 8  .         .  . . .   .    . .  .  . .      . .  . .    . .  .  . .    . .   . .  . .   . .                9
10   Balance due.        If line 7 is smaller than line 9, subtract line 7 from line 9. 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, subtract line 9 from line 7  .         . .    . .   . .  . .   . .                11
12   Amount of line 11 reported on Form(s) 8805 as allocated to partners  .             . .    . .   . .  . .   . .                12
13   Net overpayment. Subtract line 12 from line 11  .              . .  . .    . .  .  . .    . .   . .  . .   . .                13
14   Refund. Amount, if any, of line 13 you want to be refunded to you .             .  . .    . .   . .  . .   . .                14
15   Amount of line 13 to be credited to next year’s Form 8804. Subtract line 14 
     from line 13  .        . .    .  . . .   .    . .  .  . .      . .  . .    . .  .  . .      15
         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 a partner or limited liability company member) is based on all information of 
         which preparer has any knowledge.
Sign 
Here
         Signature of a partner or limited liability company member                            Title                                    Date
             Print/Type preparer’s name                    Preparer’s signature                      Date
Paid                                                                                                              Check          if     PTIN
                                                                                                                  self-employed 
Preparer 
             Firm’s name                                                                                          Firm’s EIN
Use Only     Firm’s address                                                                                       Phone no. 
                                                                                                                                   Form 8804 (Rev. 11-2022)