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Section 15. Withholding on Foreign Partners›3.22.15 Withholding on Foreign Partners

Section 01: Form 8804

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

The following table shows Section 01 alpha field designators, maximum field lengths, titles and return locations:

Field Reference

Field Length

Field Title

Field Location on Form 8804 Return

01-A

12

Remittance Amount

Remittance amount is documented in the margin to the right of Line 10, Page 2

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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