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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
apply only with respect to the portion of the upper-tier Enter the total ECTI allocable to foreign partners (by
partnership's allocation that is allocable to partners of income type) on lines 4a, 4e, 4i, 4m, and 4q. With respect
such partnership for which appropriate documentation to lines 4i, 4m, and 4q, enter the specified types of income
has been received by the lower-tier partnership. For more allocable to non-corporate partners if appropriate
information, see Regulations section 1.1446-5(c) for documentation is received and such partners would be
upper-tier foreign partnerships and Regulations section entitled to use a preferential rate on such income or gain.
1.1446-5(e) for upper-tier domestic partnerships. See See Regulations section 1.1446-3(a)(2) for additional
Regulations section 1.1446-5(b) for reporting information.
requirements.
If the partnership has net ordinary loss, net short-term
Note. The look-through rules, referred to above, apply capital loss, or net 28% rate loss, each net loss should be
only for purposes of the lower-tier partnership's netted against the appropriate categories of income and
calculation of its section 1446 withholding tax liability. It gain to determine the amounts of income and gain to be
doesn't affect the upper-tier partnership's reporting entered on lines 4a, 4e, 4i, 4m, and 4q, respectively.
requirements with respect to Forms 8804 and 8805 as set Don't enter a negative number on lines 4a, 4e, 4i, 4m, and
forth in the next paragraph and elsewhere in these 4q. See section 1(h) and Notice 97-59, 1997-45 I.R.B. 7,
instructions. available at IRS.gov/pub/irs-irbs/irb97-45.pdf, for the rules
An upper-tier partnership that has had section 1446 for netting gains and losses.
withholding tax payments made on its behalf by a Note. If the partnership relied on a certificate the partner
lower-tier partnership will receive a copy of Form 1042-S submitted under Regulations section 1.1446-6(c)(1)(ii) to
or Form 8805 from the lower-tier partnership. The determine that the partnership is not required to pay any
upper-tier partnership must in turn file these forms with its section 1446 withholding tax with respect to that partner,
Form 8804 and treat the amount withheld by the lower-tier reduce the ECTI on line 4 of Form 8804 by any amount
partnership as a credit against its own liability to withhold allocable to that foreign partner. See Form 8804-C, Part
under section 1446. This credit is allowed on line 6b or III.
line 6c of the Form 8804 filed by the upper-tier
partnership. The upper-tier partnership must also provide Note. Partnership ECTI on which a foreign partner is
to its partners the information described in Reporting to exempt from U.S. tax by a treaty or other reciprocal
Partners, earlier. These statements and forms will enable agreement isn't allocable to that partner and is exempt
those partners to obtain appropriate credit for tax withheld from withholding under section 1446. However, this
under section 1446. exemption from section 1446 withholding must be
See Regulations section 1.1446-5 for additional reported on Form 8805. See the instructions for Line 8b of
information. Form 8805, later.
Lines 4b, 4f, 4j, 4n, and 4r
Specific Instructions Enter the reduction amounts for state and local taxes
under Regulations section 1.1446-6(c)(1)(iii). See
Address Reductions for State and Local Taxes, earlier, for
When providing a U.S. address on Form 8804, 8805, or additional information. The netting rules under section
8813, include the suite, room, or other unit number after 1(h) and Notice 97-59 must be considered in determining
the street address. If the post office doesn't deliver mail to the category of income the reduction amounts offset.
the street address and the partnership (or withholding
agent) has a P.O. box, show the box number instead of Lines 4c, 4g, 4k, 4o, and 4s
the street address. If the partnership (or withholding Enter the reduction amounts resulting from certified
agent) receives its mail in care of a third party (such as an partner-level items received from foreign partners using
accountant or an attorney), enter on the street address Form 8804-C. See Certification of Deductions and
line “c/o” followed by the third party's name and street Losses, earlier, for additional information. The netting
address or P.O. box. rules under section 1(h) and Notice 97-59 must be
When providing a foreign address on Form 8804, 8805, considered in determining the category of income the
or 8813, enter the number and street, city or town, state or reduction amounts offset.
province, the name of the country, and ZIP or foreign
Line 5f
postal code. Follow the foreign country's practice in
placing the postal code in the address. Don't abbreviate Add lines 5a through 5e.
the country name.
Line 6
Form 8804 If the partnership is claiming a credit on lines 6b through
6g related to a form it received, the partnership must
Lines 1c, 1d, 2c, and 2d attach that form to its Form 8804 to obtain that credit.
See Address, earlier.
Line 6b
Lines 4a, 4e, 4i, 4m, and 4q If the partnership is an upper-tier partnership in one or
Figure the partnership's ECTI using the definition, earlier, more lower-tier partnerships, enter on line 6b the amount
under Effectively Connected Taxable Income (ECTI). of section 1446 tax withheld on ECTI by lower-tier
Instr. for Forms 8804, 8805, and 8813 (Rev. 11-2022) -7-
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