Line 1a: Foreign partner's nameThe partner the statement is for.Click to open the row in the table belowLine 2: Account number assigned by partnershipOptional, if the partnership uses one.Click to open the row in the table belowLine 3: Type of partnerFor example, individual, corporation, partnership, trust or estate.Click to open the row in the table belowLine 4: Country code of partnerTwo-letter code from IRS.gov/CountryCodes for the partner's country of tax residence. The IRS uses it to share information with treaty countries.Click to open the row in the table belowLine 5a: Name of partnershipThe partnership issuing the statement.Click to open the row in the table belowLine 6: Withholding agent's nameEnter “SAME” if the partnership is also the withholding agent, and leave line 7 blank.Click to open the row in the table belowLine 7: Withholding agent's U.S. EINOnly when the withholding agent is not the partnership.Click to open the row in the table belowLine 8a: Partnership owns interests in other partnershipsCheck if the partnership on line 5a owns an interest in one or more partnerships.Click to open the row in the table belowLine 9: Partnership's ECTI allocable to partnerBefore any state and local tax reduction or Form 8804-C reduction. Give the partner a statement (generally Schedule K-1 (Form 1065)) listing each type: ordinary income, 28% rate gain, unrecaptured section 1250 gain and adjusted net capital gain.Click to open the row in the table belowLine 10: Total tax credit allowed to partner under section 1446Reduce each ECTI type by the partner's state and local tax and Form 8804-C reductions, multiply by its applicable percentage, and total. Include the partner's share of any overpayment allocated on Form 8804 line 12. Enter -0- if a certificate under Treas. Reg. 1.1446-6(c)(1)(ii) showed no tax was due.Click to open the row in the table belowLine 11a: Name of beneficiaryThe trust's or estate's beneficiary.Click to open the row in the table belowLine 12: ECTI on line 9 included in beneficiary's gross incomeThe trust or estate gives the beneficiary a statement listing each type of ECTI included.Click to open the row in the table belowLine 13: Tax credit on line 10 the beneficiary can claimEach type of ECTI on line 12 times its applicable percentage.Click to open the row in the table belowHover over a line for what goes on it; click to open its row in the table below. On a touch screen, tap the line to jump to the row.
Who files Form 8805
“File a separate Form 8805 for each foreign partner.” A partnership with gross effectively connected income files one for each partner for whom it paid section 1446 tax, whether or not it made distributions. It also files one even if no tax was paid for the partner when it reduced ECTI for the partner's state and local income taxes under Treas. Reg. 1.1446-6(c)(1)Treas. Reg. 1.1446-6Treasury regulations, Cornell LII(iii), or relied on a partner's Form 8804-C. In those cases it “must complete a Form 8805 for the partner even if no tax is paid on behalf of the partner.” Line 8b also requires reporting when ECTI is exempt for the partner by treaty.
Copy A of each Form 8805 is attached to the partnership's Form 8804. The partner gets its copy and attaches it to its own return to claim the credit: “Partner: You must attach to your U.S. federal income tax return.” A U.S. person erroneously subjected to withholding also receives a Form 8805. An upper-tier partnership that receives an 8805 from a lower-tier partnership attaches it to its own Form 8804 and claims the amount on line 6b.
The partnership must provide a U.S. TIN for each foreign partner (an SSN or ITIN for an individual, an EIN for others) and should tell partners without one to get one. The TIN is not a condition of withholding: “A partnership must pay the withholding tax for a foreign partner even if it doesn't have a U.S. TIN for that partner.” Partner status and type usually come from a W-8BEN-E, W-8BEN, W-8IMY, W-8ECI or W-9.
Line by line
| Line | What it is | Notes |
|---|---|---|
| Header | Partnership's tax year | Calendar year or fiscal year dates of the partnership. |
| 1a | Foreign partner's name | The partner the statement is for. |
| 1b | U.S. taxpayer identification number (TIN) | SSN or ITIN for an individual (ITIN by Form W-7), EIN for any other partner. Withholding is still required if the partner has no TIN. |
| 1cto1h | Partner's address | Street, room or suite, city, state or province, country and ZIP or foreign postal code. Follow the foreign country's postal code practice and do not abbreviate the country. |
| 2 | Account number assigned by partnership | OptionalIf the partnership uses one. |
| 3 | Type of partner | For example, individual, corporation, partnership, trust or estate. |
| 4 | Country code of partner | Two-letter code from IRS.gov/CountryCodes for the partner's country of tax residence. The IRS uses it to share information with treaty countries. |
| 5a | Name of partnership | The partnership issuing the statement. |
| 5b | Partnership's U.S. EIN | EIN of the partnership. |
| 5cto5h | Partnership's address | Same address rules as lines 1c to 1h. |
| 6 | Withholding agent's name | Enter “SAME” if the partnership is also the withholding agent, and leave line 7 blank. |
| 7 | Withholding agent's U.S. EIN | Only when the withholding agent is not the partnership. |
| 8a | Partnership owns interests in other partnerships | CheckboxCheck if the partnership on line 5a owns an interest in one or more partnerships. |
| 8b | ECTI exempt for this partner | CheckboxCheck if any ECTI is treated as not allocable to the partner because it is exempt from U.S. tax for that partner by a treaty, reciprocal exemption or a Code provision. |
| 9 | Partnership's ECTI allocable to partner | Before any state and local tax reduction or Form 8804-C reduction. Give the partner a statement (generally Schedule K-1 (Form 1065)) listing each type: ordinary income, 28% rate gain, unrecaptured section 1250 gain and adjusted net capital gain. |
| 10 | Total tax credit allowed to partner under section 1446 | Reduce each ECTI type by the partner's state and local tax and Form 8804-C reductions, multiply by its applicable percentage, and total. Include the partner's share of any overpayment allocated on Form 8804 line 12. Enter -0- if a certificate under Treas. Reg. 1.1446-6(c)(1)(ii)Treas. Reg. 1.1446-6Treasury regulations, Cornell LII showed no tax was due. |
| Schedule T | Beneficiary Information | Completed by a foreign partner that is a foreign trust or estate, one for each beneficiary, with a copy of the partnership's Form 8805. |
| 11a | Name of beneficiary | The trust's or estate's beneficiary. |
| 11b | U.S. TIN of beneficiary | Beneficiary's U.S. TIN. |
| 11cto11h | Beneficiary's address | Same address rules as line 1. |
| 12 | ECTI on line 9 included in beneficiary's gross income | The trust or estate gives the beneficiary a statement listing each type of ECTI included. |
| 13 | Tax credit on line 10 the beneficiary can claim | Each type of ECTI on line 12 times its applicable percentage. |
Due dates
| What | Due | Notes |
|---|---|---|
| Form 8805 (Copy A) with Form 8804 for 2026 | March 15, 2027 | The 15th day of the 3rd month after a calendar tax year ends; June 15, 2027 if books are kept outside the U.S. and Puerto Rico. |
| Copy to the foreign partner | By the due date of the partnership return (including extensions) | Also to any U.S. person erroneously subjected to withholding. |
| Installment notices to partners during 2026 | Within 10 days of each installment due date or payment date | Tells partners their shares so they can adjust their own estimated tax. Exceptions are in Treas. Reg. 1.1446-3(d)(1)(i). |
| Foreign trust or estate partner | When it files its Form 1040-NR | It attaches the 8805s it received, and copies of those it furnishes with Schedule T, to its Form 1040-NR. |
Penalties
Filing with the IRS (section 6721)IRC 6721Internal Revenue Code, Cornell LII. A penalty applies for each Form 8805 not filed when due, filed without all required information, or filed with incorrect information. For returns required to be filed in 2027 (tax year 2026), Rev. Proc. 2025-32 sets $60 per form if corrected within 30 days, $130 if corrected by August 1, and $340 after that. Intentional disregard is the greater of $690 or 10% of the amount required to be reported correctly. Lower annual maximums apply if average annual gross receipts are $5 million or less.
Furnishing to the partner (section 6722)IRC 6722Internal Revenue Code, Cornell LII. The same structure applies to each failure to furnish a correct Form 8805 to the partner when due.
The penalties can be reduced or eliminated if the partnership has average annual gross receipts of not more than $5 million, corrects the failure within a specified period, or has a de minimis number of failures. A partnership can seek a waiver by showing reasonable cause.
Corrections
A corrected Form 8805 goes with an amended Form 8804: complete a new Form 8804 with the corrected information, write “Amended” in its top margin, write “Corrected” on any Forms 8805 attached, and mail it to the Ogden address in the instructions. Give the partner the corrected statement so its credit matches.
The partner cannot get its money back early from the partnership's filing: “The partner can't claim an early refund of withholding tax paid under section 1446.” The credit is claimed under section 33 on the partner's own return for the year in which it is subject to tax on that income, by attaching Copy C of Form 8805.
Where it goes wrong
- No 8805 when the tax was reduced to zero. If the partnership relied on a Form 8804-C or the state and local tax reduction, it files a Form 8805 even if no tax was paid for the partner.
- Missing attachments. The line 10 calculation must be attached. If the tax was reduced by a Form 8804-C, attach the Form 8804-C and a calculation; if reduced for state and local taxes, attach a calculation. One statement can cover both. “A partnership must attach all applicable items referred to above to reduce its section 1446 withholding tax due by either of the reductions referred to above.”
- Missing or wrong TIN. The partnership must provide a U.S. TIN for each foreign partner to ensure proper crediting of the tax.
- No ECTI type statement. The partner needs a statement listing each type of ECTI on line 9, plus information it may need for Schedule P (Form 1120-F).
- Line 8b left blank. ECTI exempt by treaty is not allocable to the partner and is not withheld on, but the exemption must still be reported on Form 8805.
Questions people ask about Form 8805
Do we issue Form 8805 if we withheld nothing for a partner?
Yes, if you reduced that partner's tax using a Form 8804-C or the state and local tax reduction. Otherwise Form 8805 is filed for each partner on whose behalf section 1446 tax was paid.
Where does the partner use Form 8805?
It attaches the form to its U.S. income tax return (Form 1040-NR, Form 1120-F, etc.) and claims the line 10 amount as a credit.
Our partner has no U.S. TIN. Do we still withhold?
Yes. The partnership must pay the tax even without a TIN, and should notify the partner that it needs a U.S. TIN for the credit to be properly applied.
Our partner is a foreign trust. What changes?
The trust gives each beneficiary a copy of the partnership's Form 8805 with Schedule T (lines 11a to 13) completed for that beneficiary, and attaches the forms to its own Form 1040-NR.
We received a Form 8805 from a lower-tier partnership. What do we do with it?
Attach it to your Form 8804 and claim the amount on line 6b as a credit against your own section 1446 liability. You then report to your own partners.
Other employer, withholding and ACA forms
Payroll and employment tax returns: W-4 · 941 · 941-X · 944 · 943 · 940 · W-2 · W-3 · W-2c · 8027
Withholding returns: 945
Foreign withholding and FATCA returns: 1042 · 1042-T · 8966 · 8804 · 8813 · 8288 · 8288-A
Health coverage (ACA) returns: 1095-C · 1094-C · 1095-B · 1094-B
Paper transmittal: 1096
These forms on the comparison table · Information returns (1099 series)
Sources: Form 8805 (Rev. December 2026); Instructions for Forms 8804, 8805, and 8813 (Rev. January 2026); Rev. Proc. 2025-32 sections 3.57 and 3.58; IRS page About Form 8805.