Forms 8804, 8805, 8813, and 8804-C Guide for Partnerships (2025-2026)
Partnership return flow (Form 1065)
How a multi-member foreign-owned LLC reports and passes income through to its partners.
Confirm 2+ members
A multi-member LLC defaults to partnership treatment.
Prepare Form 1065
Report partnership income, deductions, and allocations.
Issue Schedule K-1s
Each partner gets a K-1 with their distributive share.
Handle withholding
Foreign partners may trigger Form 8804/8805 withholding.
Key Takeaways
- Forms 8813, 8804, 8805, and 8804-C each have a specific role in section 1446 compliance.
- Section 1446 reporting rules can apply even without partnership distributions.
- A partnership may consider Form 8804-C, but it is not required to do so.
- If the partnership relies on Form 8804-C, the document has to be handled as part of the filing package.
These forms are one system, not four random acronyms
The IRS partnership-withholding materials divide the section 1446 workflow into distinct forms with different jobs. Form 8813 is used to make the withholding-tax payments. Form 8804 is the annual return for partnership withholding under section 1446. Form 8805 is the foreign partner's information statement. Form 8804-C lets a foreign partner certify certain partner-level deductions or losses that may reduce the partnership's withholding obligation if the partnership chooses to consider them.
No distribution does not mean no statement
The 2026 instructions for Forms 8804 and 8805 say a non-PTP partnership that has effectively connected gross income allocable to a foreign partner must file Form 8804 regardless of whether it had effectively connected taxable income allocable to a foreign partner, and must file Form 8805 for each partner on whose behalf it paid section 1446 tax regardless of whether distributions were made. That is a process rule worth writing on the wall.
Form 8804-C reduces risk only if the partnership handles it deliberately
The IRS says the partnership is not obligated to consider a foreign partner's Form 8804-C. If it does rely on the certificate, it has to file a copy with Form 8805. So 8804-C is not a casual email attachment. It is a choice point in the withholding file.
Frequently Asked Questions
What does Form 8813 do in the section 1446 system?
It is the payment voucher used to make partnership withholding tax payments to the Treasury.
What does Form 8805 do?
It is the foreign partner's information statement for section 1446 withholding.
Is the partnership required to use a partner's Form 8804-C?
No. The IRS says the partnership is not obligated to consider Form 8804-C, even if it receives one.
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