What is Form 8805 used for?

Form 8805 documents a foreign partner's share of effectively connected taxable income and the U.S. tax withheld under section 1446 so the partner can claim credit when filing a U.S. return.

Who must receive Form 8805?

Each foreign partner with effectively connected income should receive a completed Form 8805 from the withholding partnership for the relevant tax year.

Can Form 8805 be corrected after filing?

Yes. Prepare and file corrected information returns promptly and furnish corrected statements to partners to minimize mismatch penalties.

Is electronic delivery acceptable?

Electronic delivery is acceptable when it meets ESIGN (15 U.S.C. ch. 96) and UETA standards for intent, consent, attribution, and retention; ensure consumer disclosures where required.

What if a partner's TIN is wrong?

Incorrect TINs can trigger backup withholding and IRS notices; verify TINs with the partner before issuance to avoid penalties.

How long must records be kept?

Retain Form 8805 and supporting records at least three years from filing per IRC §6501(a); retain longer when understatement or other conditions apply.

IRS Form 8805

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FORM 8805 — Foreign Partner's Information Statement of Section 1446 Withholding Tax

Part I — Identification

Partnership Name Partnership Employer Identification Number (EIN) Partnership Address Withholding Agent (Partnership) Contact Name

Partner (Recipient) Identification

Partner Name Business Name (if any)

Entity type: Individual/Sole Proprietor C Corp S Corp Partnership Trust/Estate LLC Other

Taxpayer Identification Number

Social security number: Employer identification number:

Partner Address Country of Residence

Part II — Withholding Information

Tax year beginning: ending:

Partner's Share of Effectively Connected Taxable Income Allocable to Partner Total U.S. Tax Withheld Under Section 1446

Date(s) tax withheld or paid to IRS: Withholding rate applied:

Amount of Distributions or Other Payments to Partner During Year

Part III — Computation and Remarks

Computation Details and Adjustments (explain items affecting amounts above)

Part IV — Certification

Under penalties of perjury, I declare that I have examined the information on this statement and, to the best of my knowledge and belief, it is true, correct, and complete. By signing below I certify:

That the taxpayer identification number shown on this form is the correct taxpayer identification number of the partner;
That the amounts of effectively connected taxable income and the U.S. tax withheld as reported on this statement are accurate and supported by partnership records;
That the partner is a foreign person and is subject to withholding under section 1446 as reflected on this statement, unless otherwise indicated in the computation and remarks;
That I am authorized to sign this form on behalf of the partner or am the partner named on this statement.

Warning: Willfully providing false information may result in criminal penalties, including fines and imprisonment, and civil penalties under the Internal Revenue laws.

Printed Name:

Signature:

Date:

Title (if signing on behalf of partner):

What IRS Form 8805 Is and when it applies

IRS Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax, is an annual information statement partnerships provide to each foreign partner showing the partner's share of effectively connected taxable income and the amount of tax withheld under IRC section 1446. Partnerships use Form 8804 to compute and remit the aggregate withholding and furnish Form 8805 to partners so they can claim credits on their U.S. tax returns. The form documents partner identity, allocable income, and withheld tax for the tax year.

Why accurate Form 8805 preparation matters

Properly completing and furnishing Form 8805 ensures the partnership meets withholding obligations under section 1446, provides foreign partners the record needed to claim U.S. tax credits, and reduces exposure to IRS penalties and backup withholding. Accurate reporting also supports correct partnership tax compliance and cross-border tax reporting.

Typical filers and recipients for Form 8805

Who prepares and receives Form 8805, and why each party needs it.

Partnerships and withholding agents responsible for section 1446 withholding on effectively connected income — they compute and remit withholding and prepare Form 8805.
Foreign partners (nonresident aliens and foreign entities) who receive the statement to support U.S. tax filings or claim withholding credits.
U.S. tax professionals and payroll or accounting teams managing partnership withholding and information returns for compliance and recordkeeping.

Each of these parties uses Form 8805 for different compliance steps: partnerships report and remit, partners claim credits, and advisors reconcile records.

Key sections and items on a professional Form 8805

Form 8805 includes structured fields and summary lines that document partnership identity, partner identity, allocable effectively connected income, and amounts withheld so partners and the IRS can reconcile U.S. withholding.

Partnership details

Name, address, and employer identification number (EIN) for the withholding partnership; identifies the withholding agent for IRS matching and audit.

Partner identification

Full legal name, address, and taxpayer identification number (SSN, ITIN, or EIN) for the foreign partner; must match IRS records to avoid backup withholding.

Allocable income

Partner's share of effectively connected taxable income allocated by the partnership for the tax year; basis for withholding calculations.

Withheld tax

Total U.S. tax withheld under section 1446 attributable to the partner, reported in dollars and cents for the tax year.

Tax treaty information

Codes or statements indicating any treaty-reduced withholding claimed and the basis for reduced rates, where applicable.

Filing reference

Tax year, form preparer name or contact, and any attachment indicators so the partner and IRS can reconcile with Form 8804 and Form 1065.

Essential identifying data on Form 8805

Form identifier: Form 8805

Partnership EIN: Nine-digit EIN

Partner TIN: SSN, ITIN, or EIN

Withheld amount: Dollars and cents

Tax year: Calendar or fiscal year

Filer contact: Preparer name or phone

Step-by-step: completing IRS Form 8805

Follow these core steps when preparing and issuing Form 8805 to ensure accurate withholding reporting and partner documentation.

01

Gather records: Collect partnership allocations, partner IDs, and withholding calculations.
02

Populate fields: Enter partnership and partner information exactly as on IRS records.
03

Verify withholding: Reconcile withheld amounts with Form 8804 totals before filing.
04

Furnish and file: Provide copies to partners and file with the IRS per filing rules.

The typical filing and distribution flow

This overview shows the sequence from calculation to partner receipt and IRS filing for Form 8805.

Calculate withholding: Partnership computes section 1446 withholding by partner share.
Prepare statements: Complete Form 8805 for each foreign partner.
Furnish partners: Send each partner their Form 8805 copy for tax reporting.
File with IRS: File summary withholding return (Form 8804) and retain records.

Digital workflow settings for preparing and sending Form 8805

Configure your document workflow to ensure accurate data entry, secure transmission, and reliable delivery to partners and the IRS.

Field	Configuration
Recipient Email	Use verified business email; enable read receipt and delivery tracking
Pre-filled Fields	Populate EIN, tax year, and partner TIN from accounting system
Authentication	Use email link plus SMS OTP for higher assurance
Audit Trail	Enable full event logging and certificate on final PDF

Technology considerations for e-filing and e-delivery

Choose tools that support secure file formats, audit trails, and integrations with accounting or tax systems for efficient Form 8805 handling.

File formats: PDF and PDF/A preferred
Integrations: Connectors to accounting and CRM systems
Authentication: Email + SMS OTP or KBA available

Confirm platform compliance with ESIGN and UETA for e-signature validity, and ensure encryption and audit capabilities meet your internal control and recordkeeping needs.

Key deadlines that affect Form 8805 timing

Form 8805 timing aligns with partnership withholding returns and partnership return deadlines; observe deadlines to avoid penalties.

Partnership return deadline:

Form 1065 due March 15 for calendar-year partnerships

Withholding return filing:

File Form 8804 with appropriate annual filing schedule

Furnish to partners:

Provide Form 8805 copies after finalizing Form 8804 and allocations

Extensions:

Extensions to Form 1065 affect related withholding return timing

Electronic thresholds:

E-filing may be required for high-volume filers per IRS rules

Common preparation errors to avoid

Entering an incorrect partner TIN or name leads to IRS mismatches and potential backup withholding requirements and processing delays.
Failing to reconcile the sum of partner-specific withheld amounts with Form 8804 totals causes filing discrepancies and audit flags.
Omitting treaty allowance or incorrect treaty codes can lead to excessive withholding and complicate partner refund claims.
Late furnishing to partners or late filing of the withholding return increases exposure to IRC information return penalties and interest.

Consequences of incorrect or late Form 8805 reporting

Late filing: Penalties under IRC §6721 per return

Incorrect TIN: Backup withholding triggers and matching issues

Intentional disregard: Higher penalties, potentially uncapped per IRC rules

Underwithholding: Partnership liable for unpaid withholding

Partner impact: Delay or denial of credit on partner returns

State penalties: State withholding penalties may also apply

eSignature vendor pricing and capability snapshot relevant to Form 8805 workflows

Key plan features and starting prices for select eSignature vendors to consider when automating Form 8805 preparation, delivery, and storage; signNow appears first per comparison conventions.

	signNow	DocuSign	Adobe Sign	PandaDoc	HelloSign
Starting Price	$8/user/mo	$15/user/mo	$14/user/mo	$19/user/mo	$15/user/mo
Free Trial	7-day free trial	Varies by plan	Varies by plan	Varies by plan	Varies by plan
Bulk Send	Yes	Yes	Yes	Yes	No
Audit Trail	Yes	Yes	Yes	Yes	Yes
HIPAA Compliant	Yes	Yes	Yes	No	No

Common questions about IRS Form 8805 and practical answers

Answers to frequently asked questions covering recipient eligibility, corrections, e-signing, and recordkeeping for Form 8805.

Need help? Contact support

What is Form 8805 used for?
Form 8805 documents a foreign partner's share of effectively connected taxable income and the U.S. tax withheld under section 1446 so the partner can claim credit when filing a U.S. return.
Who must receive Form 8805?
Each foreign partner with effectively connected income should receive a completed Form 8805 from the withholding partnership for the relevant tax year.
Can Form 8805 be corrected after filing?
Yes. Prepare and file corrected information returns promptly and furnish corrected statements to partners to minimize mismatch penalties.
Is electronic delivery acceptable?
Electronic delivery is acceptable when it meets ESIGN (15 U.S.C. ch. 96) and UETA standards for intent, consent, attribution, and retention; ensure consumer disclosures where required.
What if a partner's TIN is wrong?
Incorrect TINs can trigger backup withholding and IRS notices; verify TINs with the partner before issuance to avoid penalties.
How long must records be kept?
Retain Form 8805 and supporting records at least three years from filing per IRC §6501(a); retain longer when understatement or other conditions apply.

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