Instructions for Forms 8804, 8805, and 8813 - Rev. 1-2026

Sep 19, 2026

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Instructions explain how to use Forms 8804, 8805, and 8813 for section 1446 withholding tax based on effectively connected taxable income (ECTI) allocable to foreign partners. The guidance covers the purpose of each form, filing requirements for separate Forms 8805 by foreign partner, attachment rules, and how foreign partners claim withholding credits on U.S. returns. It also updates penalty thresholds, direct deposit/electronic payment recommendations, and Form 8804 line changes for deposit information, plus reminders on continuous-use revisions and payment via EFTPS.

LanguageEnglish

CategoryForms

FormatPDF

Pages11

Reading Time4 min

AccessFree to download

What’s New

Penalties

Direct deposit and electronic payment

New lines on Form 8804

Reminders

Continuous-use revision

Partnerships with ECTI may use EFTPS

Photographs of Missing Children

General Instructions

Purpose of Forms

How to Use Each Form

Instructions for Forms 8804, 8805, and 8813 (Rev. January 2026) (Use with the December 2025 revision of Form 8804, the November 2019 revision of Form 8805, and the December 2008 revision of Form 8813.) Section references are to the Internal Revenue Code unless otherwise noted. Future Developments For the latest information about developments related to Form 8804, Annual Return for Partnership Withholding Tax (Section 1446); Form 8805, Foreign Partner’s Information Statement of Section 1446 Withholding Tax; Form 8813, Partnership Withholding Tax Payment Voucher (Section 1446); and their instructions, such as legislation enacted after they were published, [go to](go to IRS.gov/Form8804)[ ](go to IRS.gov/Form8804)[IRS.gov/Form8804](go to IRS.gov/Form8804) , [IRS.gov/Form8805](IRS.gov/Form8805) , [and](and IRS.gov/Form8813)[ ](and IRS.gov/Form8813)[IRS.gov/Form8813](and IRS.gov/Form8813), respectively. What’s New Penalties. We removed the threshold amounts for penalties throughout these instructions because this amount is adjusted annually for inflation. For the annual adjusted inflation amount: [1. Go to](1. Go to IRS.gov/InflationAdjustment)[ ](1. Go to IRS.gov/InflationAdjustment)[IRS.gov/InflationAdjustment](1. Go to IRS.gov/InflationAdjustment), 2. Click on the link for the IRS tax inflation adjustments for your tax year, and 3. Click on the revenue procedure for the tax year. Direct deposit and electronic payment. If you have access to U.S. banking services or electronic payment systems, you should use direct deposit for any refunds. The IRS also recommends paying electronically whenever [possible. Go to](possible. Go to IRS.gov/Payments to see all your payment)[ ](possible. Go to IRS.gov/Payments to see all your payment)[IRS.gov/Payments](possible. Go to IRS.gov/Payments to see all your payment)[ to see all your payment](possible. Go to IRS.gov/Payments to see all your payment)[ ](possible. Go to IRS.gov/Payments to see all your payment)[options.](options.) New lines on Form 8804. Line 14 has been expanded by adding lines 14b, 14c, and 14d for direct deposit information. Reminders Continuous-use revision. Use these instructions in conjunction with the most current revision of Forms 8804, 8805, and 8813 for tax years beginning in 2025 and all subsequent years until a superseding revision is issued. Partnerships with ECTI may use EFTPS. A partnership (or withholding agent) may transmit withheld amounts through the Electronic Federal Tax Payment System (EFTPS) or by submitting a check or money order with Form 8813 or Form 8804. Regardless of the payment method used, Forms 8804 and 8805 must still be filed (and 8813, as applicable) . For additional information about EFTPS, refer to Pub. 4900. For additional payment options, [go to](go to IRS.gov/Payment)[ ](go to IRS.gov/Payment)[IRS.gov/Payment](go to IRS.gov/Payment). Photographs of Missing Children The Internal Revenue Service is a proud partner with the National Center for Missing & Exploited Children®(NCMEC) . Photographs of missing children selected by the Center can appear in instructions on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 800-THE-LOST (800-843-5678) if you recognize a child. General Instructions Purpose of Forms Use Forms 8804, 8805, and 8813 to pay and report section 1446 withholding tax based on effectively connected taxable income (ECTI) allocable to foreign partners (as defined in section 1446(e)) . Use Form 8804 to report the total liability under section 1446 for the partnership’s tax year. Form 8804 is also a transmittal form for Form(s) 8805. Use Form 8805 to show the amount of ECTI and the total tax credit allocable to the foreign partner for the partnership’s tax year. File a separate Form 8805 for each foreign partner. See Reporting to Partners and the instructions for Line 8b of Form 8805, later, to determine when Form 8805 is re

FAQs

What are Forms 8804, 8805, and 8813 used for under section 1446?

Forms 8804, 8805, and 8813 are used to pay and report section 1446 withholding tax based on effectively connected taxable income (ECTI) allocable to foreign partners. Form 8804 reports the total liability and transmits Forms 8805, while Form 8805 shows ECTI and the allocable tax credit for each foreign partner. Form 8813 is used to pay the section 1446 withholding tax to the U.S. Treasury and must accompany each payment.

When is Form 8805 required and how should it be filed with Form 8804?

A separate Form 8805 must be filed for each foreign partner. Attach Copy A of each Form 8805 to the Form 8804 filed with the IRS. Form 8805 may still be required even when no section 1446 withholding tax was paid, depending on the guidance for Line 8b of Form 8805.

What changed in the instructions for penalties and payment methods?

Penalty threshold amounts were removed throughout the instructions because the amount is adjusted annually for inflation, and the guidance points to the annual inflation adjustment for tax years. The instructions also emphasize direct deposit for refunds when U.S. banking services or electronic payment systems are available, and they recommend paying electronically whenever possible.

Sep 19, 2026

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