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 Brazilian partner and $260,000 to the GmbH last year. I'm trying to map out exactly which §1446 withholding forms (8804, 8805, 8813) the LLC files, by when, and what each form actually does.
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