Annual Return for Partnership Withholding Tax                                                                             OMB No. 1545-0123
Form  8804                                            (Section 1446)
Department of the Treasury                      ▶ Attach Form(s) 8804-C and 8805. 
                                                                                                                                                          2021
Internal Revenue Service          ▶ Go to www.irs.gov/Form8804 for instructions and the latest information.
For calendar year 2021, or tax year beginning                                     , 2021, 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  .   . . .   . . .      . .          . . . . . ▶
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 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 (2021)

Form 8804 (2021)                                                                                                                       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 2020 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    For  the  partnership  identified  on  line  1a,  section  1445(a)  or  1445(e)(1)  tax 
     withheld from or paid by the partnership during the tax year for a disposition of
 
     a  U.S.  real  property  interest  or  section  1446(f)(1)  tax  withheld  from  the
     partnership  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)  .                   . . . . . . .       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. 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 general partner, limited liability company member, or withholding agent) is 
          based on all information of which preparer has any knowledge.
Sign     ▲
Here
                 Signature of general partner, limited liability company                     Title                                Date
                 member, or withholding agent
                 Print/Type preparer’s name            Preparer’s signature                         Date
Paid                                                                                                           Check          if  PTIN
                                                                                                               self-employed 
Preparer                         ▶                                                                             Firm’s EIN ▶
                 Firm’s name     
Use Only         Firm’s address ▶                                                                              Phone no. 
                                                                                                                                  Form 8804 (2021)