IRS Form 8805 for Expats – What You Need to Know

Who Must Use Form 8805

Along with Form 8804, Annual Return for Partnership Withholding Tax (Section 1446) , Form 8813, Form 8805 is used by partnerships (except publicly traded partnerships) to pay and report section 1446 withholding tax based on effectively connected taxable income (ECTI) to a U.S. trade or business allocable to foreign partners (as defined in section 1446(e)).

The tax is paid by the partnership even if no distributions are made.

Form 8805, A Foreign Partner’s Information Statement of Section 1446 Withholding Tax is used to show the amount of ECTI and the total tax credit allocable to the foreign partner for the partnership’s tax year.

The partnership must also file a Form 8805 for each foreign partner even if no section 1446 withholding tax was paid. Copy A of each Form 8805 is attached to the Form 8804 when filed with the IRS.

Form 8805 Due Date

Generally, the Form 8804 and associated forms must be filed on or before the 15th day of the 4th month following the close of the partnership’s tax year. If the partnership keeps their records outside of the US and Puerto Rico, the due date is automatically extended to the 15th day of the 6th month following the close of the partnership’s tax year

Form 8813 must be filed on or before the 15th day of the 4th, 6th, 9th, and 12th month of the partnership’s tax year.

Extension Of Time To File

If you need more time, you can file Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns, to request an extension of time to file Form 8804. It is important to note that this is an extension to file and not extension to pay tax.

Where To File The Form 8805

File Forms 8804, 8805, and 8813 with:

Internal Revenue Service Center
P.O. Box 409101

Ogden, UT 84409

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Taxpayers that have foreign partners need to study the Form 8805 instructions extensively and the applicable tax code to thoroughly understand the reporting and compliance requirements to be in full compliance and to limit penalty and other risk exposure.

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