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?
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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?
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)?
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?
Does Section 1446 partner withholding apply to my foreign-owned multi-member LLC in 2026?
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Do I withhold and issue Form 1042-S if my foreign contractor worked entirely outside the U.S. in 2026?
I hired a contractor in Ukraine to do all the work remotely. They never came to the U.S. Does my LLC still need to issue them a Form 1042-S and withhold 30%?
When are Forms 1042 and 1042-S due in 2026?
I'm trying to build out our 2026 compliance calendar. When do Form 1042 and Form 1042-S have to be filed?
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?
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...
My foreign-owned LLC paid one royalty to its NRA owner — do I really have to e-file Form 1042-S now?
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When is electronic filing required for Form 1042-S in 2026?
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