Rev. November 2019
Form 8805 is a U.S. tax form used by foreign partners of U.S. partnerships to report and claim tax credits for withholding taxes on their share of the partnership's effectively connected income. The form requires information about the foreign partner, partnership, and beneficiaries (if any), as well as details about the partnership's ECTI allocable to the partner and the corresponding tax credit.
The estimated burden for business taxpayers filing Form 8813 is approved under OMB control number 1545-0123.
Form 8805 is a form used by foreign partnerships to report income, deductions, and credits from U.S. sources and claim treaty benefits or certainty of the application of a tax convention. It also serves as an election to have foreign taxes included in the calculation of the foreign partner's section 1446 withholding tax due.
A foreign trust or estate must provide a statement to each of its beneficiaries that lists each type of ECTI included on line 12 of Form 8805 and the corresponding percentage applicable under section 1446.
A partnership must attach the following documentation to reduce its section 1446 withholding tax due by either of these reductions: if it relied on Forms 8804-C, attach all such forms; a statement showing the calculation of the tax due based on state and local income tax deductions.
Form 8805 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.
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