Form 8804 - Annual Return for Partnership Withholding Tax (Section 1446); Form 8805 - Foreign Partner's Information Statement of Section 1446 Withholding Tax; and Form 8813 - ......
ICR 200710-1545-019 · OMB 1545-1119 · Historical Active
⚠️ Notice: This information collection may be outdated. More recent filings for OMB 1545-1119 can be found here:
Form 8804 - Annual Return for Partnership Withholding Tax (Section 1446); Form 8805 - Foreign Partner's Information Statement of Section 1446 Withholding Tax; and Form 8813 - ......
Extension without change of a currently approved collection
Code section 1446 requires partnerships to pay a withholding tax if they have effectively connected taxable income allocable to foreign partners. Forms 8804, 8805, and 8813 are used by withholding agents to provide IRS and affected partners with data to assure proper withholding, crediting to partners' accounts and compliance.
US Code:
26 USC 7703
Name of Law: Determination of marital status
US Code:
26 USC 1446
Name of Law: Withholding tax on foreign partners' share of effectively connected income
On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).
The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control number;
If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.