Section 15. Withholding on Foreign Partners›3.21.15 Withholding on Foreign Partners

Part III, Lines 3 through 15

Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States

Lines 3 through 15 provide the IRC 1446 tax liability and payments information.

Edit Lines 3 through 15 using the following procedures.

Number of Foreign Partners - Line 3a¶

An entry must be present on Line 3a. If an entry is "0" or not present, but an entry is present on line 3b, edit the amount from Line 3b to line 3a. However, if unable to determine a count, edit a "1" as the default value on Line 3a. Correspond for Line 3a only if additional return information is being requested from the partnership.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

Internal Revenue Manual Part 3. Submission Processing

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