Form 8805
Partner-level information return for foreign partners share of partnership ECI and withholding.
Definition
Form 8805 is the partner-level companion to Form 8804. Issued to each foreign partner showing their allocable share of partnership ECI and US tax withheld.
Context
Used by foreign partner to claim withholding credit on Form 1040-NR or Form 1120-F.
Example
A US multi-member LLC issues Form 8805 to each foreign partner showing allocable ECI and withholding.
Common pitfalls
- Foreign partner needs Form 8805 for personal US tax return.
- Coordination with Form 1040-NR or 1120-F filing required.