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97 Department of the Treasury

Internal Revenue Service

Instructions for Forms 8804,


8805, and 8813
Section references are to the Internal Revenue Code unless otherwise noted.

Paperwork Reduction Act Notice. We ask for the information on these forms to carry to their foreign partners should see the
out the Internal Revenue laws of the United States. You are required to give us the instructions for Publicly Traded
information. We need it to ensure that you are complying with these laws and to allow Partnerships on page 4.
us to figure and collect the right amount of tax.
You are not required to provide the information requested on a form that is subject When To File
to the Paperwork Reduction Act unless the form displays a valid OMB control number.
Books or records relating to a form or its instructions must be retained as long as their Forms 8804 and 8805
contents may become material in the administration of any Internal Revenue law.
Generally, file on or before the 15th day
Generally, tax returns and return information are confidential, as required by section
of the 4th month following the close of the
6103.
partnership's tax year. However, a
The time needed to complete and file these forms will vary depending on individual partnership that consists entirely of
circumstances. The estimated average times are: nonresident alien partners must file on or
Form 8804 8805 8813 before the 15th day of the 6th month
Recordkeeping 59 min. 59 min. 26 min. following the close of the partnership's tax
Learning about the year.
law or the form 57 min. 54 min. 49 min. File Forms 8804 and 8805 separately
Preparing the form 31 min. 17 min. 16 min. from Form 1065 and its attachments.
Copying, assembling, and If you need more time, you may file
sending the form to the IRS 20 min. 17 min. 10 min. Form 2758, Application for Extension of
Time To File Certain Excise, Income,
If you have comments concerning the accuracy of these time estimates or Information, and Other Returns, to
suggestions for making these forms simpler, we would be happy to hear from you. You request an extension of time to file Form
can write to the Tax Forms Committee, Western Area Distribution Center, Rancho 8804. Generally, an extension will not be
Cordova, CA 95743-0001. DO NOT send the tax forms to this address. Instead, see granted for more than 90 days. If you
Where To File below. need more time, file a second Form 2758
for an additional 90-day extension. This
will be granted only in cases of undue
General Instructions page 4. Any U.S. person that was
hardship. The total extension may not be
erroneously subjected to the withholding
for more than 6 months except for
tax would also receive Form 8805 from a
Purpose of Forms partnership and should attach it to his or
taxpayers who are abroad.
Use Forms 8804, 8805, and 8813 to pay her income tax return. Form 8813
and report section 1446 withholding tax Use Form 8813, Partnership
based on effectively connected taxable File on or before the 15th day of the 4th,
Withholding Tax Payment (Section 1446), 6th, 9th, and 12th months of the
income allocable to foreign partners. to pay the withholding tax under section partnership's tax year for U.S. income tax
Use Form 8804, Annual Return for 1446 to the IRS. Form 8813 must purposes.
Partnership Withholding Tax (Section accompany each payment of section
1446), to report the total liability under 1446 tax made during the partnership's
section 1446 for the partnership's tax tax year. Where To File
year. Form 8804 is also a transmittal form File Forms 8804, 8805, and 8813 with:
for Form(s) 8805. Who Must File Internal Revenue Service Center,
Use Form 8805, Foreign Partner's Philadelphia, PA 19255.
All partnerships with effectively connected
Information Statement of Section 1446
gross income allocable to a foreign
Withholding Tax, to show the amount of
partner in any tax year must file Forms Taxpayer Identifying Number
effectively connected taxable income and
8804 and 8805 whether or not To insure proper crediting of the
the total tax credit allowed to the foreign
distributions were made during the withholding tax when reporting to the IRS,
partner for the partnership's tax year.
partnership's tax year. The partnership a partnership must provide a U.S.
File a separate Form 8805 for each may designate a person to file the forms. taxpayer identifying number for each
foreign partner even if no section 1446 The partnership, or person it designates, foreign partner. The partnership should
withholding tax was paid. Attach Copy A must file these forms even if the notify any of its foreign partners without
of each Form 8805 to the Form 8804 filed partnership has no withholding tax liability such a number of the necessity of
with the IRS. under section 1446. obtaining a U.S. identifying number. An
Foreign partners must attach Form Only publicly traded partnerships that individual's identifying number is the
8805 to their U.S. income tax returns to have elected to pay section 1446 individual's social security number (SSN)
claim a credit for their shares of the withholding tax based on effectively or individual taxpayer identification
section 1446 tax withheld by the connected taxable income allocable to its number (ITIN). Any other person's
partnership. A foreign partnership that foreign partners must file these forms. identifying number is its U.S. employer
receives a Form 8805 should see the Those that do not make this election and identification number (EIN).
instructions for Tiered Partnerships on instead withhold the tax on distributions

Cat. No. 10393W


Certain aliens who cannot obtain social partnership to cause a withholding the information provided to it by partners
security numbers can now apply for liability. The knowledge of one of its on a Form 1001, Ownership, Exemption,
individual taxpayer identification numbers limited partners will not be imputed to a or Reduced Rate Certificate; Form W-8,
on new Form W-7, Application for IRS partnership based solely on that partner's Certificate of Foreign Status; or Form
Individual Taxpayer Identification Number. status as a limited partner. For a limited W-9, Request for Taxpayer Identification
liability company or other entity classified Number and Certification.
Requirement To Make as a partnership for Federal income tax Also, a widely held partnership may rely
purposes, any member with authority to on a certification under penalties of
Withholding Tax Payments manage or bind the entity is treated as a perjury from a nominee about the
A foreign or domestic partnership that has general partner. nonforeign status of partners owning
effectively connected taxable income Also, the partnership will be liable under partnership interests through the
allocable to a foreign partner must pay a section 1461 for any failure to pay the nominee. No particular form is required for
withholding tax equal to the applicable withholding tax under section 1446 for the this certification, but it should identify the
percentage of the effectively connected tax year in which it learned that the partner for whom the certification is made
taxable income that is allocable to its certification is false. However, the and indicate the basis for the certification.
foreign partners. However, this partnership will not be liable for penalties When making a certification, a nominee
requirement does not apply to a for failure to make timely payments of may also rely on a certification of
partnership treated as a corporation under installments of section 1446 withholding nonforeign status or on information
the general rule of section 7704(a). tax that were due prior to the time it provided by Forms 1001, W-8, or W-9. A
Effectively connected taxable income is learned that the certification was false. nominee and a partnership may not rely
defined below. Duration of certification. A partnership on any of those forms after the date that
may rely on a partner's certification of the forms must be re-executed, nor on a
Withholding Agents nonforeign status until the earliest of the certification of nonforeign status based on
following: an election under section 897(i).
General partners and limited liability
company members are jointly and 1. The end of the 3rd year after the tax A widely held partnership that relies in
severally liable as withholding agents for year of the partnership during which the good faith on a certification of nonforeign
the partnership. For ease of reference, certification was obtained. status or Forms 1001, W-8, or W-9 in
these instructions refer to various 2. The date the partnership receives determining nonforeign status will not be
requirements applicable to withholding notice from the partner that it has become held liable for payment of the tax, any
agents as requirements applicable to a foreign person. applicable penalties, or interest. However,
partnerships themselves. if a partnership learns that any of these
3. The date the partnership learns that
forms contain false information, it may no
the partner is, or has become, a foreign
longer rely on the form and will be liable
Determining If a Partner Is a person.
under section 1461 for any failure to pay
Foreign Person Form of certification. No particular form the withholding tax under section 1446 for
is required for certification of nonforeign the tax year in which it obtained that
A partnership must determine if any status, nor is any particular language
partner is a foreign person subject to knowledge. The partnership will not be
required. However, the certification must liable for penalties for failure to make
section 1446. Under section 1446, a contain the following:
foreign person is a nonresident alien timely payments of installments of the
1. State that the partner is not a section 1446 withholding tax that were
individual, foreign corporation, foreign foreign person.
partnership, or foreign trust or estate. A due prior to the time it learned that the
2. State the partner's name, U.S. information it properly relied on was false.
partnership may determine a partner's
taxpayer identifying number, and home For a widely held partnership, the
status by relying on a certification of
address (for individuals) or office address documentation used to determine the
nonforeign status or by any other means.
(for entities). nonforeign status of a partner must be
Certification of Nonforeign Status 3. State that the partner will notify the kept until the end of the 5th tax year
In general, a partnership may determine partnership within 60 days of a change to following the last tax year in which the
that a partner is not a foreign person by foreign status. partnership properly relied on the
obtaining a certification of nonforeign 4. Be signed by or for the partner documentation.
status from the partner. A partnership that under penalties of perjury.
A certification of nonforeign status must
Use of Means Other Than
has obtained this certification may rely on
it to establish the nonforeign status of a be verified as true and signed under Certification
partner. See below. penalties of perjury by a responsible A partnership is not required to obtain a
Effect of certification. Generally, a corporate officer for a corporation that is certification of nonforeign status. It may
partnership that has obtained a a partner, by a general partner for a rely on other means to learn the
certification of nonforeign status partnership that is a partner, and by a nonforeign status of the partner. But if the
according to the rules in these instructions trustee, executor, or equivalent fiduciary partnership relies on other means and
may rely on the certification to determine for a trust or estate that is a partner. A erroneously determines that the partner
that the partner is not subject to certification of nonforeign status may also was not a foreign person, the partnership
withholding. If a partnership relies in good be signed by a person authorized under will be held liable for payment of the tax,
faith on the certification, but it is later a properly executed power of attorney, any applicable penalties, and interest. A
determined that the certification was false, provided the power of attorney partnership is not required to rely on other
the partnership will not be held liable for accompanies the certification. means to determine the nonforeign status
payment of the tax, any applicable How long to keep the certifications. A of a partner and may demand a
penalties, or interest. A certification that partnership must keep a certification of certification of nonforeign status.
satisfies the requirements of these nonforeign status until the end of the 5th
instructions will also satisfy the tax year after the last tax year in which the Effectively Connected
requirements for a certificate of partnership relied on the certification. Taxable Income
nonforeign status under section 1445. Special rule for widely held
Once a partnership learns that the partnership. In addition to relying on a Definition
certification is false, it will no longer be certification of nonforeign status, a widely
entitled to rely on that certification. For held partnership (a partnership that has The term “effectively connected taxable
this purpose, the knowledge of any more than 200 partners, including a income” means the excess of the gross
general partner will be imputed to the publicly traded partnership), may rely on income of the partnership that is

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effectively connected under section Amount of each installment payment interests. However, a domestic
864(c), or treated as effectively connected of withholding tax. In general, the partnership that would otherwise be
with the conduct of a U.S. trade or amount of a partnership's installment exempt from section 1445 withholding by
business, over the allowable deductions payment is equal to the sum of the operation of a nonrecognition provision
that are connected to such income. Pub. installment payments for each of the must continue to comply with the
519, U.S. Tax Guide for Aliens, has a partnership's foreign partners. For a requirement of Regulations section
lengthy discussion of effectively foreign partner, the amount of an 1.1445-5(b)(2).
connected taxable income. Figure this installment of the section 1446 Foreign partnerships. A foreign
income with the following adjustments: withholding tax can be figured by applying partnership subject to withholding under
1. Paragraph (1) of section 703(a) the principles of section 6655(e)(2). To do section 1445(a) during a tax year will be
does not apply. so, use the worksheet on page 6. allowed to credit the amount withheld
2. The partnership is allowed a Alternatively, each installment payment under section 1445(a) against its liability
deduction for depletion of oil and gas during the tax year may be made in an to pay the section 1446 withholding tax for
wells, determined without regard to amount equal to 25% of the withholding that year.
sections 613 and 613A. tax that would be payable on the amount
3. The partnership may not take into of effectively connected taxable income Reporting to Partners
account items of income, gain, loss, or allocable to foreign partners for the prior
year if the following three conditions are When making a payment of withholding
deduction allocable to any partner that is tax to the IRS under section 1446, a
not a foreign partner. met:
1. The prior tax year consisted of 12 partnership must notify all foreign partners
4. The partnership may not deduct of their allocable shares of any section
any net operating loss carryovers or months.
1446 tax paid to the IRS by the
charitable contributions. 2. The partnership filed Form 1065 for partnership. The partners use this
A partnership's effectively connected the prior year. information to adjust the amount of
taxable income includes partnership 3. The amount of effectively estimated tax that they must otherwise
income subject to a partner's election connected taxable income for the prior pay to the IRS.
under section 871(d) or 882(d) (election year was not less than 50% of the A partnership must annually provide
to treat real property income as income effectively connected taxable income on foreign partners with a copy of Form 8805
connected with a U.S. business). It also the current year's Form 8804. even if no section 1446 withholding tax is
includes any partnership income treated Applicable percentage. For partners paid. Send Form 8805 to the foreign
as effectively connected with the conduct taxed as corporations, the section 1446 partner by the due date of the partnership
of a U.S. trade or business under section applicable percentage is 35%. For return (including extensions).
897 (disposition of investment in U.S. real partners not taxable as corporations (e.g.,
property), and other items of partnership partnerships, individuals, estates), the Interest and Penalties
income treated as effectively connected applicable percentage is 39.6%.
under other provisions of the Internal When to make the payment. Make Interest and penalties are described
Revenue Code, regardless of whether payments of the withholding tax under below. If the partnership files Form 8804
those amounts are taxable to the partner. section 1446 with Form 8813 by its due or Forms 8805 late, fails to furnish correct
date during the tax year of the partnership Forms 8805, or fails to pay the tax when
Amount Allocable to Foreign in which the income is earned. due, it may be liable for penalties and
Partners Generally, pay any additional amounts interest unless it can show that failure to
The amount of a partnership's effectively due when filing Form 8804. However, if file or pay was due to reasonable cause
connected taxable income for the the partnership files Form 2758 to request and not willful neglect.
partnership's tax year allocable to a an extension of time to file Form 8804, Interest
foreign partner under section 704 equals pay the balance of section 1446
(a) the foreign partner's distributive share withholding tax estimated to be due with Interest is charged on taxes not paid by
of effectively connected gross income of Form 2758. the due date, even if an extension of time
the partnership for the partnership's tax to file is granted. Interest is also charged
year that is properly allocable to the Coordination With Other on penalties imposed for failure to file,
partner under section 704, minus (b) the Withholding Rules negligence, fraud, and substantial
foreign partner's distributive share of understatements of tax from the due date
deductions of the partnership for that year Interest, Dividends, etc. (including extensions) to the date of
that are connected with that income under Fixed or determinable, annual or payment. The interest charge is figured
section 873 or section 882(c)(1). This periodical income subject to tax under at a rate determined under section 6621.
income is figured to take into account any section 871(a) or 881 is not included in
adjustments to the basis of the Late Filing of Form 8804
the partnership's effectively connected
partnership property described in section taxable income under section 1446. A partnership that fails to file Form 8804
743 according to the partnership's However, these amounts are when due (including extensions of time to
election under section 754. Also, a independently subject to withholding file) generally may be subject to a penalty
partnership's effectively connected under the requirements of sections 1441 of 5% of the unpaid tax for each month
taxable income is not allocable to a and 1442 and their regulations. or part of a month the return is late, up to
foreign partner to the extent the amounts a maximum of 25% of the unpaid tax. The
are exempt from U.S. tax for that partner Real Property Gains penalty will not apply if the partnership
by a treaty or reciprocal agreement, or a Domestic partnerships. Domestic can show reasonable cause for filing late.
provision of the Code. partnerships subject to the withholding If the failure to timely file is due to
requirements of section 1446 are not also reasonable cause, attach an explanation
Amount of Withholding Tax subject to the payment and reporting to Form 8804.
requirements of section 1445(e)(1) and its Late Filing of Correct Form 8805
Figuring the Tax Payments regulations for income from the
disposition of a U.S. real property interest. A penalty may be imposed for failure to
Under section 1446, a partnership must file each Form 8805 when due (including
make four installment payments of A domestic partnership's compliance with
the requirement to pay a withholding tax extensions). The penalty may also be
withholding tax during the tax year. imposed for failure to include all required
under section 1446 satisfies the
requirements under section 1445(e)(1) for information on Form 8805 or for furnishing
dispositions of U.S. real property incorrect information. The penalty is

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based on when a correct Form 8805 is partner relates to the partner's U.S. partnership that directly or indirectly owns
filed. The penalty is: income tax liability for the partner's tax a partnership interest in a subsidiary
● $15 per Form 8805 if the partnership year in which the partner is subject to U.S. partnership is allowed a credit against its
correctly files within 30 days; maximum tax on that income. own section 1446 liability for any section
penalty of $75,000 per year ($25,000 for Amounts paid by the partnership under 1446 tax paid by the subsidiary
a small business). A “small business” has section 1446 on effectively connected partnership for that partnership interest.
average annual gross receipts of $5 taxable income allocable to a partner may A partnership that is a direct or indirect
million or less for the most recent 3 tax be claimed as a credit under section 33. partner in a subsidiary partnership and
years (or for the period of time the The partner may not claim an early refund that has had section 1446 tax payments
business has existed, if shorter) ending of withholding tax paid under section made on its behalf will receive a copy of
before the calendar year in which the 1446. Form 1042-S or Form 8805. The
Forms 8805 were due. Amounts paid by a partnership under partnership that is the direct or indirect
● $50 per Form 8805 if the partnership section 1446 for a partner are to be partner must in turn file these forms with
files more than 30 days after the due date treated as distributions made to that its Form 8804 and treat the amount
or does not file a correct Form 8805; partner on the earliest of the following: withheld by the subsidiary partnership as
maximum penalty of $250,000 per year 1. The day on which this tax was paid a credit against its own liability to withhold
($100,000 for a small business). by the partnership. under section 1446. The partnership that
If the partnership intentionally 2. The last day of the partnership's tax is a direct or indirect partner must also
disregards the requirement to report year for which the amount was paid. provide a copy of the forms it receives to
correct information, the penalty per Form its partners, along with the information
3. The last day on which the partner described in Reporting to Partners on
8805 is increased to $100 or, if greater, owned an interest in the partnership
10% of the aggregate amount of items page 3. These statements and forms will
during that year. enable those partners to obtain
required to be reported, with no maximum A partner that wishes to claim a credit
penalty. For more information, see appropriate credit for tax withheld under
against its U.S. income tax liability for section 1446.
sections 6721 and 6724. amounts withheld and paid over under
Failure To Furnish Correct Forms section 1446 must attach Copy C of Form
8805 to its U.S. income tax return for the
8805 to Recipient
tax year in which it claims the credit. Specific Instructions
A penalty of $50 may be imposed for each
failure to furnish Form 8805 to the Publicly Traded Partnerships Address
recipient when due. The penalty may also
be imposed for each failure to give the The term “publicly traded partnership” Include the suite, room, or other unit
recipient all required information on each means any partnership whose interests number after the street address. If the
Form 8805 or for furnishing incorrect are regularly traded on an established Post Office does not deliver mail to the
information. The maximum penalty is securities market (regardless of the street address and the partnership (or
$100,000 for all failures to furnish correct number of its partners). However, it does withholding agent) has a P.O. box, show
Forms 8805 during a calendar year. not include a publicly traded partnership the box number instead of the street
If the partnership intentionally treated as a corporation under the general address.
disregards the requirement to report rule of section 7704(a). If the partnership has a foreign address,
correct information, the penalty is A publicly traded partnership that has enter the number and street, city, province
increased to $100 or, if greater, 10% of effectively connected income, gain, or or state, and the name of the country.
the aggregate amount of items required loss, generally must withhold tax at a rate Follow the foreign country's practice in
to be reported and the $100,000 of 39.6% on distributions made to foreign placing the postal code in the address.
maximum penalty does not apply. For partners. In this situation, the partnership Do not abbreviate the country name.
more information, see sections 6722 and uses Form 1042, Annual Withholding Tax
6724. Return for U.S. Source Income of Foreign Form 8804
Persons, and Form 1042-S, Foreign
Late Payment of Tax Person's U.S. Source Income Subject to Lines 4a and 5a
The penalty for not paying tax when due Withholding, to report withholding from
distributions instead of following these Figure the partnership's effectively
is usually 1/2 of 1% of the unpaid tax for connected taxable income based on the
each month or part of a month the tax is instructions. It also must comply with the
regulations under section 1461 and definition on page 2. Enter the effectively
unpaid. The penalty cannot exceed 25% connected taxable income allocable to
of the unpaid tax. Regulations section 1.6302-2.
noncorporate foreign partners in the
However, such a partnership may elect designated space on line 4a. Enter the
Failure To Withhold and Pay Over instead to pay a withholding tax based on effectively connected taxable income
Tax effectively connected taxable income allocable to corporate foreign partners in
Any person required to withhold, account allocable to its foreign partners. To do the designated space on line 5a.
for, and pay over the withholding tax this, the partnership must comply with the
payment and reporting requirements of Partnership effectively connected
under section 1446, but who fails to do taxable income on which a foreign partner
so, may be subject to a civil penalty under these instructions by the date on which
Form 8804 is due for the partnership's is exempt from U.S. tax by a treaty or
section 6672 equal to the amount that other reciprocal agreement is not
should have been withheld and paid over. first tax year. Also, the partnership must
attach a statement to its first Form 8804 allocable to that partner and is exempt
Other Penalties indicating that it is a publicly traded from withholding under section 1446.
partnership that is electing not to withhold However, this exemption from section
Penalties can also be imposed for 1446 withholding must be reported on
negligence, substantial understatement on distributions. Once made, the election
may be revoked only with IRS consent. Form 8805.
of tax, and fraud. See sections 6662 and
6663. Line 7b
Tiered Partnerships A foreign partnership must enter the
Treatment of Partners The term “tiered partnership” describes amount of section 1446 tax withheld
A partnership's payment of section 1446 the situation in which a partnership owns shown on Form 8805 or under Income
withholding tax on effectively connected an interest in another partnership. The Code 27 on Form 1042-S received from
taxable income allocable to a foreign latter is a “subsidiary partnership.” A another partnership in which it owns an

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interest during its tax year. The more than the amount allocable to foreign and therefore exempt from section 1446
partnership may credit this amount partners (as defined in section 1446(e)). withholding because the income is
against its section 1446 liability for that tax Enter amounts allocable to U.S. partners exempt from U.S. tax for that foreign
year. on line 13 of Schedules K and K-1 (Form partner by a treaty, reciprocal exemption,
1065). or a provision of the Internal Revenue
Line 7c Code.
Line 7c applies only to partnerships Form 8805
treated as foreign persons and subject to Form 8813
withholding under section 1445(a) or Line 2a
1445(e)(1) upon the disposition of a U.S. Line 2
real property interest. Enter on line 7c the A partnership must pay the withholding
amount of tax withheld under section tax for a foreign partner even if it does not A partnership without a U.S. employer
1445(a) and shown on Form 8288-A for have a taxpayer identifying number for identification number (EIN) must obtain
the tax year in which the partnership that partner. See Taxpayer Identifying one and must pay any section 1446
disposed of the U.S. real property tax Number on page 1 for details on withholding tax due. If the partnership has
interest. Also enter the amount of section obtaining an identifying number. not received an EIN by the time it files
1445(e)(1) tax shown under Income Code Form 8813, indicate on line 2 of Form
Line 8b 8813 the date the partnership applied for
25 or 26 on Form 1042-S for the tax year
in which the trust made the distribution to Check the box on this line if any of the its EIN. On receipt of its EIN, the
the partnership from which tax was partnership's effectively connected partnership must immediately send that
withheld because of the disposition of a taxable income is treated as not allocable number to the IRS using the address as
U.S. real property interest. Do not enter to the foreign partner identified on line 1 shown in Where To File on page 1 of
these instructions.

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WORKSHEET TO FIGURE 1998 INSTALLMENT PAYMENTS OF SECTION 1446 TAX FOR A FOREIGN PARTNER
(Keep for your records—Do not send to the Internal Revenue Service)
Caution: Complete lines 1 through 10 of one column before going (a) 1st (b) 2nd (c) 3rd (d) 4th
Installment Installment Installment Installment
to the next column.
Period
First ____ First ____ First ____ First ____
1 Annualization periods (see instructions) months months months months
1
2 Enter the partnership’s effectively connected taxable income for
each period 2
3 Annualization amounts (see instructions) 3
4 Annualized effectively connected taxable income. Multiply line 2 by
line 3 4
5 Foreign partner’s annualized effectively connected taxable income.
Enter the foreign partner’s share of line 4 5
6 Multiply line 5 by 39.6% for a noncorporate partner (35% for a
corporate partner) 6
7 Applicable percentage 7 25% 50% 75% 100%
8 Multiply line 6 by line 7 8
9 Add the amounts in all preceding columns of line 10 9
10 Installment payments of section 1446 tax due for foreign partner.
Subtract line 9 from line 8. If less than zero, enter -0- 10

Worksheet Instructions
Line 1—Annualization Periods
For purposes of annualizing a foreign partner’s effectively connected taxable income during the tax year, partnerships must
choose one of the following three sets of annualization periods, which are designated Standard Option, Option 1, and Option 2.

1st Installment 2nd Installment 3rd Installment 4th Installment


Standard Option First 3 months First 3 months First 6 months First 9 months
Option 1 First 2 months First 4 months First 7 months First 10 months
Option 2 First 3 months First 5 months First 8 months First 11 months

If the partnership chooses either Option 1 or 2, it must annually elect to use the option by filing Form 8842, Election To Use
Different Annualization Periods for Corporate Estimated Tax. Form 8842 must be filed by the 15th day of the 4th month of the
tax year for which the election is to apply. The Standard Option can be used without filing Form 8842.
Enter in each column on line 1 the number of months in the annualization periods for the option chosen by the partnership.
Line 3—Annualization Amounts
If the partnership chose the Standard Option, enter 4 in column (a), 4 in column (b), 2 in column (c), and 1.33333 in column (d).
If the partnership chose Option 1, enter 6 in column (a), 3 in column (b), 1.71429 in column (c), and 1.2 in column (d). If the
partnership chose Option 2, enter 4 in column (a), 2.4 in column (b), 1.5 in column (c), and 1.09091 in column (d).

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Country Codes Congo .............................................. CF Johnston Atoll.................................. JQ
Cook Islands ................................... CW Jordan ............................................. JO
Enter on line 4, Form 8805, the code, Coral Sea Islands Territory ............. CR Juan de Nova Island ....................... JU
from the list below, for the country of Corsica ............................................ VP Kazakhstan ...................................... KZ
which the partner is a resident for tax Costa Rica....................................... CS Kenya .............................................. KE
purposes. These codes are used by the Cote D'Ivoire (Ivory Coast).............. IV Kingman Reef ................................. KQ
IRS to provide information to all tax treaty Crete ................................................ GR Kiribati ............................................. KR
countries for purposes of their tax Croatia ............................................. HR Korea, Democratic People's
administration. Generally, the partner's Cuba ................................................ CU Republic of (North) ........................ KN
country for both tax and mailing purposes Curacao ........................................... NT Korea, Republic of (South) ............. KS
will be the same. In some cases, Cyprus ............................................. CY Kurile Islands................................... RS
however, two different countries are Czech Republic ............................... EZ Kuwait .............................................. KU
involved. Denmark .......................................... DA Kyrgyzstan ....................................... KG
Country Code Djibouti ............................................ DJ Laos ................................................. LA
Abu Dhabi ....................................... TC Dominica ......................................... DO Latvia ............................................... LG
Afghanistan ..................................... AF Dominican Republic ........................ DR Lebanon .......................................... LE
Albania ............................................ AL Dubai ............................................... TC Lesotho ............................................ LT
Algeria ............................................. AG Ecuador ........................................... EC Liberia .............................................. LI
American Samoa............................. AQ Egypt ............................................... EG Libya ................................................ LY
Andorra ............................................ AN Eleuthera Island .............................. BF Liechtenstein ................................... LS
Angola ............................................. AO El Salvador ...................................... ES Lithuania .......................................... LH
Anguilla ............................................ AV Equatorial Guinea ........................... EK Luxembourg .................................... LU
Antarctica ........................................ AY Eritrea .............................................. ER Macau .............................................. MC
Antigua and Barbuda ...................... AC Estonia ............................................ EN Macedonia ....................................... MK
Argentina ......................................... AR Ethiopia ........................................... ET Madagascar ..................................... MA
Armenia ........................................... AM Europa Island .................................. EU Malawi ............................................. MI
Aruba ............................................... AA Falkland Islands (Islas Malvinas) .... FK Malaysia .......................................... MY
Ashmore and Cartier Islands .......... AT Faroe Islands .................................. FO Maldives .......................................... MV
Australia .......................................... AS Fiji .................................................... FJ Mali .................................................. ML
Austria ............................................. AU Finland ............................................. FI Malta ................................................ MT
Azerbaijan ....................................... AJ Flores .............................................. ID Manchuria ........................................ CH
Azores ............................................. PO France ............................................. FR Marshall Islands .............................. RM
Bahamas, The ................................. BF French Guiana ................................ FG Martinique ........................................ MB
Bahrain ............................................ BA French Polynesia ............................ FP Mauritania ........................................ MR
Baker Island .................................... FQ French Southern and Antarctic Mauritius .......................................... MP
Balearic Islands (Mallorca).............. SP Lands ............................................. FS Mayotte ............................................ MF
Bali .................................................. ID Gabon .............................................. GB Mexico ............................................. MX
Bangladesh ..................................... BG Gambia, The ................................... GA Micronesia, Federated States of ..... FM
Barbados ......................................... BB Gaza Strip ....................................... GZ Midway Islands................................ MQ
Bassas da India .............................. BS Georgia ............................................ GG Moldova ........................................... MD
Belarus ............................................ BO Germany .......................................... GM Moluccas ......................................... ID
Belgium ........................................... BE Ghana .............................................. GH Monaco ............................................ MN
Belitung (Billiton Island) .................. ID Gibraltar ........................................... GI Mongolia .......................................... MG
Belize ............................................... BH Glorioso Islands .............................. GO Mongolia, Inner ............................... CH
Benin (Dahomey) ............................ BN Great Britain .................................... UK Montenegro ..................................... MW
Bermuda .......................................... BD Greece ............................................. GR Montserrat ....................................... MH
Bhutan ............................................. BT Greenland ........................................ GL Morocco ........................................... MO
Bolivia .............................................. BL Grenada .......................................... GJ Mozambique .................................... MZ
Bonaire ............................................ NT Guadeloupe ..................................... GP Namibia ........................................... WA
Bosnia-Herzegovina ........................ BK Guam ............................................... GQ Nauru ............................................... NR
Botswana ......................................... BC Guatemala ....................................... GT Navassa Island................................ BQ
Bouvet Island .................................. BV Guernsey ......................................... GK Nepal ............................................... NP
Brazil ............................................... BR Guinea ............................................. GV Netherlands, The............................. NL
British Indian Ocean Territory ......... IO Guinea-Bissau ................................. PU Netherlands Antilles ........................ NT
Brunei .............................................. BX Guyana ............................................ GY New Caledonia ................................ NC
Bulgaria ........................................... BU Haiti ................................................. HA New Zealand ................................... NZ
Burkina Faso ................................... UV Heard Island and McDonald Islands. HM Nicaragua ........................................ NU
Burma .............................................. BM Honduras ......................................... HO Niger ................................................ NG
Burundi ............................................ BY Hong Kong ...................................... HK Nigeria ............................................. NI
Cambodia ........................................ CB Howland Island................................ HQ Niue ................................................. NE
Cameroon ........................................ CM Hungary ........................................... HU Norfolk Island .................................. NF
Canada ............................................ CA Iceland ............................................. IC Northern Ireland .............................. UK
Canary Islands ................................ SP India ................................................. IN Northern Mariana Islands................ CQ
Cape Verde ..................................... CV Indonesia ......................................... ID Norway ............................................ NO
Cayman Islands .............................. CJ Iran .................................................. IR Oman ............................................... MU
Central African Republic ................. CT Iraq .................................................. IZ Pakistan ........................................... PK
Chad ................................................ CD Ireland ............................................. EI Palau ............................................... PS
Chile ................................................ CI Isle of Man ...................................... IM Palmyra Atoll ................................... LQ
China, People's Republic of............ CH Israel ................................................ IS Panama ........................................... PM
Christmas Island (Indian Ocean) .... KT Italy .................................................. IT Papua New Guinea ......................... PP
Clipperton Island ............................. IP Jamaica ........................................... JM Paracel Islands................................ PF
Cocos (Keeling) Islands .................. CK Jan Mayen....................................... JN Paraguay ......................................... PA
Colombia ......................................... CO Japan ............................................... JA Peru ................................................. PE
Comoros .......................................... CN Java ................................................. ID Philippines ....................................... RP
Jersey .............................................. JE Pitcairn Island.................................. PC

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Poland ............................................. PL Wallis and Futuna ........................... WF
Portugal ........................................... PO West Bank ....................................... WE
Puerto Rico ..................................... RQ Western Sahara .............................. WI
Qatar ............................................... QA Western Samoa .............................. WS
Redonda .......................................... VI Windward Islands ............................ VC
Reunion ........................................... RE Yemen ............................................. YM
Rhodes ............................................ GR Zaire ................................................ CG
Romania .......................................... RO Zambia ............................................ ZA
Russia ............................................. RS Zimbabwe ........................................ ZI
Rwanda ........................................... RW Other Countries ............................... OC
Ryukyu Islands ................................ JA
St. Helena ....................................... SH
St. Kitts and Nevis .......................... SC
St. Lucia .......................................... ST
St. Pierre and Miquelon .................. SB
St. Vincent and the Grenadines...... VC
San Marino ...................................... SM
Sao Tome and Principe .................. TP
Sarawak .......................................... MY
Sardinia ........................................... IT
Saudi Arabia.................................... SA
Senegal ........................................... SG
Serbia .............................................. SR
Seychelles ....................................... SE
Sierra Leone.................................... SL
Singapore ........................................ SN
Slovakia ........................................... LO
Slovenia ........................................... SI
Solomon Islands.............................. BP
Somalia ........................................... SO
South Africa..................................... SF
South Georgia and the
South Sandwich Islands................ SX
Spain ............................................... SP
Spratly Islands................................. PG
Sri Lanka ......................................... CE
Sudan .............................................. SU
Sumatra ........................................... ID
Suriname ......................................... NS
Svalbard .......................................... SV
Swaziland ........................................ WZ
Sweden ........................................... SW
Switzerland ...................................... SZ
Syria ................................................ SY
Taiwan ............................................. TW
Tajikistan ......................................... TI
Tanzania, United Republic of.......... TZ
Tasmania ......................................... AS
Thailand ........................................... TH
Tibet ................................................ CH
Timor ............................................... ID
Togo ................................................ TO
Tokelau ............................................ TL
Tonga .............................................. TN
Tortola ............................................. VI
Trinidad and Tobago ....................... TD
Tromelin Island................................ TE
Tunisia ............................................. TS
Turkey ............................................. TU
Turkmenistan ................................... TX
Turks and Caicos Islands ............... TK
Tuvalu .............................................. TV
Uganda ............................................ UG
Ukraine ............................................ UP
United Arab Emirates ...................... TC
United Kingdom............................... UK
Uruguay ........................................... UY
Uzbekistan ....................................... UZ
Vanuatu ........................................... NH
Vatican City ..................................... VT
Venezuela ....................................... VE
Vietnam ........................................... VM
Virgin Islands (British) ..................... VI
Virgin Islands (U.S.) ........................ VQ
Wake Island .................................... WQ

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