Partnership Withholding Forms 8804 and 8805 due 16 March 2020

Partnerships generating US effectively connected income (ECI) must report and withhold US tax on that income allocable to non-US (foreign) partners.

Form 8804 is filed by the partnership to report its total ECI withholding liability for the year.

Form 8805 is filed by the partnership to report tax withheld on ECI for each of its non-US (foreign) partners.

For partnerships with December 31st year-ends, Forms 8804 and 8805 are due by 16 March 2020. Partnerships with books and records outside the US generally have until Monday 15 June 2020 to file their 8804 and 8805.

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