Forms 8804, 8804-W, Schedule A (8804), 8805 and 8813

The following fields on the 8804, 8805 and 8813 worksheet sections comprise the minimum input needed to produce Form 8804 for the partnership and Form 8805 for each foreign partner: "Produce Form 8804 and Form 8805," "Produce Form 8805 for all foreign partners," "Code to produce Form 8813," fields included under the heading "Payments, Penalties and Overpayments," and fields included under the heading "Withholding Agent Information." To produce Form 8804-W, a partner-by-partner worksheet form to compute installment payments of Section 1446 tax for partnerships, minimal additional input is required in the section "Installment Payment and Penalty Partnership Information," for the fields under the heading "2015 Effectively Connected Taxable Income." To produce Schedule A (Form 8804), Penalty for Underpayment of Estimated Section 1446 Tax for Partnerships, use Worksheet "Withholding Tax Payment," section "Options and Overrides," field "Schedule A (Form 8804) is attached," and enter the estimated tax paid per period in the fields under the heading "Estimated Tax Payments."

Forms 8804, 8805 and 8813 are used to pay and report Section 1446 withholding tax based on effectively connected taxable income allocable to foreign partners. Use worksheets 8804 - Foreign Partner Withholding, 8805 - Foreign Partner Information, and 8813 - Withholding Tax Payment to produce these forms and the Form 8804-W 1446 tax worksheet. When requested, Schedule A (Form 8804) is also produced when there is a penalty computed for underpayment of estimated Section 1446 tax by the partnership. Foreign partners should first be identified as foreign on Partners category > Partner Information worksheet section with an "FC" in the "State Code" field. Also, the Form 8805 country code can be entered for the foreign partners on either Partners category > Partner Information worksheet section or 8805 - Foreign Partner Information worksheet, Foreign Partner Information - 1446 Worksheet.

Forms 8804 and 8805 are to be filed separately from Form 1065 and its attachments. Form 8804 is the annual return for the partnership Section 1446 withholding tax for foreign partners. Form 8805 provides each of the foreign partners their total tax credit allowed under Section 1446. Four different copies of Form 8805 are produced: Copy A to be filed with the Form 8804; Copy B for the partner's records; Copy C for the partner to attach to the partner's federal tax return; and Copy D for the withholding agent.

A nonfileable Form 8804-W is processed for withholding calculations for the next taxable year. This can be suppressed on the Form 8805 Worksheet.

The System prepares filing instructions for Forms 8804, 8805 and 8813 stating that the forms are to be mailed to the Philadelphia service center, and that Form 8804 must be signed. Filing dates for Forms 8804 and 8805 are generally the same as for Form 1065, except if all the partners are nonresident aliens, the due date is given as the 15th day of the 6th month following the close of the partnership's tax year. Filing dates for Form 8813, which is filed quarterly, are the 15th day of the 4th, 6th, 9th or 12th month of the partnerships tax year. The system determines which date applies based on input for the installment number on 8813 - Withholding Tax Payment worksheet > Options and Overrides section.