When does the foreign partner have to receive Form 8805 in 2026?
I have a foreign partner. When do I have to give them their Form 8805 copy for tax year 2025 (filed in 2026)?
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When does the foreign payee have to receive Form 1042-S in 2026?
When does my foreign vendor need to actually receive their copy of Form 1042-S for tax year 2025 (filed in 2026)?
Does Form 7004 extend my Section 1446 payment deadline in 2026?
We filed Form 7004 to extend our partnership return. Does that also push out the Section 1446 withholding payment deadline for 2026?
Does Section 1446 partner withholding apply to my foreign-owned multi-member LLC in 2026?
I have a U.S. multi-member LLC taxed as a partnership. Two of the three partners are foreign. Does Section 1446 withholding apply to us for tax year 2026?
Can Form 8805 be required even if no Section 1446 tax was paid for that partner in 2026?
We had a foreign partner but no tax was actually paid on their behalf — is Form 8805 still required for 2026?
Do I file Forms 8804 and 8805 together with Form 1065 in 2026?
My partnership files Form 1065 every year. Are Forms 8804 and 8805 attached to the 1065, or do they go separately for 2026?
When are Forms 8804 and 8805 due if my partnership keeps books outside the U.S. in 2026?
Our partnership maintains its books and records overseas. Does the IRS give us a later filing date for Forms 8804 and 8805?
A foreign partner says they have losses elsewhere and wants us to reduce 1446 withholding using Form 8804-C. Are we required to accept it?
One of our foreign partners has other U.S. items that they say will offset their share of our effectively connected taxable income, and they sent us Form 8804-C to reduce the partnership-level withhol...
When are Section 1446 installment payments due in 2026?
My partnership runs on a calendar year. When do the Form 8813 installments hit during 2026?
Does Section 1446 still apply if my partnership made no distributions to foreign partners in 2026?
We're profitable but reinvesting everything. No cash distributions to any partner this year. Does Section 1446 still hit us for 2026?
Two of my LLC partners are foreign — what's the §1446 withholding cycle and which forms do we file?
Our U.S. LLC is taxed as a partnership and has four partners: two U.S. citizens, one Brazilian individual, and a German GmbH. We allocated $180,000 of effectively connected taxable income to the Brazi...
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