Rev. March 2009
Form 8804-C is a certificate used by partners in a partnership to provide information to the partnership and the IRS regarding deductions, losses, and consents for section 1446 withholding calculations.
Form 8804-C, Certificate of Foreign Partner's Estimated Taxes Paid and Exempted Under the Convention Between the United States and __________, is used by foreign partners to certify that their income from a partnership is the sole activity giving rise to effectively connected income, gain, deduction, or loss during their tax year. This form helps the partnership determine if they are required to withhold 1446 tax on behalf of the partner.
The first statement allows the IRS to contact the partnership or withholding agent directly for questions related to the certification. The second statement is a penalty of perjury statement required by regulations and requires the signature of the foreign partner or their authorized representative.
The estimated average times to complete and file Form 8804-C are: Recordkeeping (10 hours, 16 minutes), Learning about the law or the form (3 hours, 26 minutes), Preparing the form (4 hours, 41 minutes), Copying, assembling, and sending the form to the IRS (16 minutes).
Form 8804-C requires the foreign partner's name, taxpayer identification number or other identifying number, certificate of residence or place of business, partnership's name and taxpayer identification number, certification that the investment in the partnership is the sole activity giving rise to effectively connected income, gain, deduction, or loss during the partner's tax year, and consent for the IRS to contact the partnership regarding the validity of the certificate.
Form 8804-C is one of Tax forms that are documents used to report information related to taxes to the relevant tax authority. There are various types of tax forms, including federal, state, and local tax forms, which can vary depending on the taxpayer's circumstances and location.
The easiest way to fill Form 8804-C online
Delete filling session
Delete editing session
