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Page 3 of 5 Instructions for Form 8804-C 14:12 - 17-APR-2009
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Foreign partner’s address partnership under Regulations section on May 14, 2010, then such returns will
See Addresses on page 2. 1.1446-1 to establish its foreign status. be timely filed. Finally, all amounts due
with each return (including interest,
Lines 3a and 3b penalties, and additions to tax, if any)
Section B – Partnership The following examples illustrate the were (or will be) paid on or before these
Information required representations. dates. Therefore, NRA is eligible to
Example 1. A foreign individual submit a certificate to PRS in 2009.
Partnership’s name (NRA) and a U.S. individual (B) form a Example 2. Assume the same facts
Enter the partnership’s name. If a “c/o” or partnership (PRS) in 2009 to conduct a as Example 1 except NRA had submitted
another person’s name is necessary, trade or business in the United States. a certificate to another partnership in
insert that information in the address line. NRA and B provide PRS appropriate 2006. Under these circumstances NRA
documentation under Regulations section was required to have timely filed his U.S.
Employer identification number 1.1446-1 to establish their status for federal income tax return for 2006 and all
(EIN) purposes of section 1446. NRA, B, and subsequent tax years. Because NRA did
Enter the partnership’s EIN using a PRS are calendar year taxpayers. NRA not timely file his 2006 U.S. federal
NN-NNNNNNN format (for example, submits a Form 8804-C to PRS on July income tax return, NRA is not eligible to
12-3456789). 22, 2009, to be considered by PRS in submit a certificate to any partnership,
determining its 1446 tax due with respect including PRS, for any subsequent tax
Partnership’s address to NRA for the third installment period in year, including 2009.
See Addresses on page 2. 2009. The Form 8804-C indicates that
NRA reasonably expects to have an Line 4a
Section C – Partner effectively connected net operating loss of A foreign partner submitting a Form
$5,000 available to offset his allocable 8804-C to the partnership must list all
Representations share of ECTI from PRS in 2009. Prior to returns required under line 3a or 3b that
2009, NRA had not submitted a certificate have not been filed at the time of the
Line 1a to a partnership. NRA filed his 2006 U.S. Form 8804-C submission.
A foreign partner must represent that the federal income tax return on March 13, Example 3. A foreign partner submits
Form 8804-C is not being submitted to a 2008; his 2007 U.S. federal income tax a Form 8804-C to its U.S. partnership on
publicly traded partnership. A publicly return on February 12, 2009; and his June 2, 2009, but has not yet filed its
traded partnership is any partnership (a) 2008 U.S. federal income tax return on 2008 U.S. federal income tax return. The
whose interests are regularly traded on April 13, 2009. NRA will file his 2009 U.S. foreign partner discloses the required
an established securities market or is federal income tax return on May 14, information on line 4a as follows.
readily tradable on a secondary market 2010. NRA paid (or will pay) all amounts
(orandthe(b)substantial that is not treatedequivalentas athereof), interest,due withpenalties,respect toandthe returnsadditions(includingto tax, ifReturn Form: 1040NR
corporation. See section 7704. any) by the date they are filed. NRA’s Filing Due Date: June 15, 2009Tax Year Ended: December 31, 2008
2006 through 2008 U.S. federal income
Line 1b tax returns report income or gain
The only type of trust that may submit a effectively connected with a U.S. trade or Section D – Updated
certificate to a partnership is a grantor business or deductions or losses properly Certificates
trust. A grantor trust is any trust over allocated and apportioned to such
whichthe powerthe grantorto controlororotherdirectownerthe trust’sretainsactivities. Aupdatedforeigncertificate(s)partner mustrequiredsubmit anyby line 5a,
income or assets. See sections 671 Because 2009 is NRA’s first tax year 5c, 5d, or 5e within 10 days of the
through 679. A grantor trust may submit a for which he is submitting a certificate to occurrence of the event described on the
certificate if the grantor or other owner of any partnership (regardless of whether he applicable line(s). Like the first Form
the trust has submitted the certificate and was a partner in PRS or any other 8804-C, a partner must submit any
has met the documentation requirements partnership during each of these years), updated Forms 8804-C to the partnership,
of Regulations section 1.1446-1. he must meet the following requirements: not the IRS.
1. His U.S. federal income tax return Example 4. When the foreign partner
Line 2a for the 2008 tax year must be timely filed, submitted its first certificate to the
A partner may make estimated payments including any extensions he obtained; partnership, it had not yet filed a prior
for both income tax and self-employment 2. His U.S. federal income tax return year U.S. federal income tax return.
tax, as well as other taxes and amounts for the 2006 and 2007 tax years must When the foreign partner files the tax
reported on its tax return. If the partner have been filed by the earlier of: return, it determines that it had overstated
does not pay enough tax through •The date that is one year after the the amount of the loss certified on its first
withholding or estimated tax payments, it due date set forth in section 6072(c) for certificate. The partner would check
may be charged a penalty. If the partner filing such return, not including any boxes 5a and 5d when it submits its
does not pay enough tax by the due date extensions of time to file; or updated certificate.
of each payment period, it may be •July 22, 2009, the date on which this
charged a penalty even if it is due a certificate is submitted to the partnership; Lines 5b and 5c
refund when it files its tax return. For 3. All amounts due with each return A foreign partner checks the box on line
more information see Forms 2210 and (including interest, penalties, and 5b or line 5c to provide the status update
2220. additions to tax, if any) must have been required by Regulations section
(or will be) paid on or before these dates 1.1446-6(c)(2)(ii)(B)(1), if applicable. This
Line 2b for filing such returns. update informs the partnership that an
The character of a loss includes whether un-filed prior year U.S. federal income tax
the loss is ordinary or capital and whether While NRA’s 2006 and 2007 U.S. return listed on a previous certificate
or not it is passive. federal income tax returns were filed after remains un-filed. This updated certificate
their due dates, they were filed within one must be provided to the partnership
Line 2c year of the due date and before NRA before the partnership’s final installment
See Form of certification in the submitted his certificate to PRS. In due date of 1446 tax. The partnership’s
Instructions for Forms 8804, 8805, and addition, if NRA files his 2008 U.S. federal installment due dates of 1446 tax are the
8813 for a listing of documentation a income tax return on April 13, 2009, and 15th day of the 4th, 6th, 9th, and 12th
foreign partner can provide to a his 2009 U.S. federal income tax return months of its tax year. For calendar year
Instructions for Form 8804-C -3-
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