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?
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We're profitable but reinvesting everything. No cash distributions to any partner this year. Does Section 1446 still hit us for 2026?
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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)?
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?
Our partnership retained all profits for growth. Do we still owe section 1446 withholding for the foreign partners?
We have a U.S. trade or business through the partnership, but we reinvested everything and made no distributions this year. Because no cash went out to partners, one founder keeps arguing there cannot...
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?
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?
Can the partnership rely on a W-8 or W-9 to determine if a partner is foreign for 2026 Section 1446?
Our partner onboarding collects W-8s and W-9s. Is that enough for the partnership to decide who's foreign for Section 1446 withholding in 2026?
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