# Form 8804

URL: https://pdf.net/pdf-forms/tax-forms/form-8804
Category: Tax Forms
Attributes: Monthly top‑searched, Official IRS form, Trusted by accountants

Form 8804 is an IRS tax form used by partnerships to report and pay the total withholding tax based on effectively connected taxable income (ECTI) allocated to foreign partners.

You can easily fill out and download printable Form 8804 from pdf.net for further use. All it takes is to open it in our editor and input the required information.

## Versions

- 2025 — [download PDF](https://cdn.sanity.io/files/i16te7yp/production/efc5e815f2283cae4b4270d28cfc57f2fb2c991b.pdf)

## How to Fill Out Form 8804

Step 1: Open Form 8804 in our PDF editor.

Step 2: Enter details about the partnership and the withholding agent in Parts I and II.

Step 3: Complete Part III with information about tax liability and payments, according to the Form 8804 instructions.

Step 4: Sign the document or have a preparer sign it.

Step 5: Attach Form 8805.

Step 6: Send the package to the IRS.

## Facts

### What Is Form 8804 Used For?

Form 8804 is used to summarize the total withholding tax on ECTI allocable to foreign partners, using the information provided on Forms 8805, which are filed for each partner separately. It also acts as a transmittal document for Forms 8805.

### Who Should Use Form 8804?

All partnerships (excluding publicly traded partnerships) that have effectively connected gross income allocable to a foreign partner must use Form 8804, regardless of whether income was distributed in that specific tax year.

### When Is Form 8804 Due?

Form 8804 is due on the 15th day of the 3rd month after the end of the partnership’s tax year. So, for the partnerships whose tax year aligns with the calendar year, this would be March 15th. If this date falls on a federal holiday or a weekend, the deadline is pushed to the next business day.

Furthermore, partnerships whose records and accounting books are outside of the U.S. have an extended deadline: the 15th day of the 6th month.

### What Happens If Form 8804 Is Not Submitted?

If you don’t submit Form 8804, you will be subject to penalties and interest on the tax due. The penalty is 5% of the tax amount for each month or part of the month that the filing is late, with a maximum of 25%. Exceptions can be made if you show there was a reasonable cause for filing late.

### How and Where Do I File Form 8804?

You file Form 8804 with the IRS using the designated address on the official website. This document is always submitted with Form 8805 and Form 8813, so send them together as a package.

## Related forms

- [Form 8813](https://pdf.net/pdf-forms/tax-forms/form-8813)
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- [Form W-8BEN](https://pdf.net/pdf-forms/tax-forms/w-8ben-form)
- [Form 1042-S](https://pdf.net/pdf-forms/tax-forms/form-1042-s)
- [ Form 1040-NR](https://pdf.net/pdf-forms/tax-forms/form-1040-nr)