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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