1119 Form 8805 (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f8805.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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Form

(Rev. November 2019)

Department of the Treasury Internal Revenue Service

Copy A For Internal Revenue Service

OMB No. 1545-0123

• Go to www.irs.gov/Form8805 for instructions and the latest information. Attach to Form 8804.

For partnership’s calendar year , or tax year beginning , 20 , and ending , 20 1a Foreign partner’s name b U.S. identifying number 5a Name of partnership b U.S. Employer

5a Name of partnership b U.S. Employer

Identification Number (EIN)

c Address (if a foreign address, see instructions)

2 Account number assigned by partnership (if any)

3 Type of partner (specify—see instructions) ^▶

4 Country code of partner (enter two-letter code—see instructions)

c Address (if a foreign address, see instructions)

6 Withholding agent’s name. If partnership is also the withholding agent, enter “SAME” and do not complete line 7.

7 Withholding agent’s U.S. EIN

8a Check if the partnership identified on line 5a owns an interest in one or more partnerships . . . . . . . . . . . . . ^▶

b Check if any of the partnership’s effectively connected taxable income (ECTI) is exempt from U.S. tax for the partner identified on line 1a ^▶

9 Partnership’s ECTI allocable to partner for the tax year (see instructions) . . . . . . . . . . . 9

10 Total tax credit allowed to partner under section 1446 (see instructions). Individual and corporate partners: Claim this amount as a credit against your U.S. income tax on Form 1040-NR, Form 1120-F, etc. . . . . 10 Schedule T—Beneficiary Information (see instructions)

11a Name of beneficiary

b U.S. identifying number of beneficiary

c Address (if a foreign address, see instructions)

12 Amount of ECTI on line 9 to be included in the beneficiary’s gross income (see instructions) . . . . . 12 13 Amount of tax credit on line 10 that the beneficiary is entitled to claim on its return (see instructions) . . 13

For Paperwork Reduction Act Notice, see separate Instructions for Forms 8804, 8805, and 8813. Cat. No. 10078E Form 8805 (Rev. 11-2019)

Form

(Rev. November 2019)

Department of the Treasury Internal Revenue Service

Copy B For Partner

• Go to www.irs.gov/Form8805 for instructions and the latest information. Keep for your records.

For partnership’s calendar year , or tax year beginning , 20 , and ending , 20 1a Foreign partner’s name b U.S. identifying number 5a Name of partnership b U.S. Employer

5a Name of partnership b U.S. Employer

Identification Number (EIN)

c Address (if a foreign address, see instructions)

2 Account number assigned by partnership (if any)

3 Type of partner (specify—see instructions) ^▶

4 Country code of partner (enter two-letter code—see instructions)

c Address (if a foreign address, see instructions)

6 Withholding agent’s name. If partnership is also the withholding agent, enter “SAME” and do not complete line 7.

7 Withholding agent’s U.S. EIN

8a Check if the partnership identified on line 5a owns an interest in one or more partnerships . . . . . . . . . . . . . ^▶

b Check if any of the partnership’s effectively connected taxable income (ECTI) is exempt from U.S. tax for the partner identified on line 1a ^▶

9 Partnership’s ECTI allocable to partner for the tax year (see instructions) . . . . . . . . . . . 9

10 Total tax credit allowed to partner under section 1446 (see instructions). Individual and corporate partners: Claim this amount as a credit against your U.S. income tax on Form 1040-NR, Form 1120-F, etc. . . . . 10 Schedule T—Beneficiary Information (see instructions)

11a Name of beneficiary

b U.S. identifying number of beneficiary

c Address (if a foreign address, see instructions)

12 Amount of ECTI on line 9 to be included in the beneficiary’s gross income (see instructions) . . . . . 12 13 Amount of tax credit on line 10 that the beneficiary is entitled to claim on its return (see instructions) . . 13

Form 8805 (Rev. 11-2019)

Form

(Rev. November 2019)

Department of the Treasury Internal Revenue Service

Copy C For Partner Attach to your federal

OMB No. 1545-0123

• Go to www.irs.gov/Form8805 for instructions and the latest information. tax return.

For partnership’s calendar year , or tax year beginning , 20 , and ending , 20 1a Foreign partner’s name b U.S. identifying number 5a Name of partnership b U.S. Employer

5a Name of partnership b U.S. Employer

Identification Number (EIN)

c Address (if a foreign address, see instructions)

2 Account number assigned by partnership (if any)

3 Type of partner (specify—see instructions) ^▶

4 Country code of partner (enter two-letter code—see instructions)

c Address (if a foreign address, see instructions)

6 Withholding agent’s name. If partnership is also the withholding agent, enter “SAME” and do not complete line 7.

7 Withholding agent’s U.S. EIN

8a Check if the partnership identified on line 5a owns an interest in one or more partnerships . . . . . . . . . . . . . ^▶

b Check if any of the partnership’s effectively connected taxable income (ECTI) is exempt from U.S. tax for the partner identified on line 1a ^▶

9 Partnership’s ECTI allocable to partner for the tax year (see instructions) . . . . . . . . . . . 9

10 Total tax credit allowed to partner under section 1446 (see instructions). Individual and corporate partners: Claim this amount as a credit against your U.S. income tax on Form 1040-NR, Form 1120-F, etc. . . . . 10 Schedule T—Beneficiary Information (see instructions)

11a Name of beneficiary

b U.S. identifying number of beneficiary

c Address (if a foreign address, see instructions)

12 Amount of ECTI on line 9 to be included in the beneficiary’s gross income (see instructions) . . . . . 12 13 Amount of tax credit on line 10 that the beneficiary is entitled to claim on its return (see instructions) . . 13

Form 8805 (Rev. 11-2019)

Form

(Rev. November 2019)

Department of the Treasury Internal Revenue Service

Copy D

• Go to www.irs.gov/Form8805 for instructions and the latest information. For Withholding Agent

For partnership’s calendar year , or tax year beginning , 20 , and ending , 20 1a Foreign partner’s name b U.S. identifying number 5a Name of partnership b U.S. Employer

5a Name of partnership b U.S. Employer

Identification Number (EIN)

c Address (if a foreign address, see instructions)

2 Account number assigned by partnership (if any)

3 Type of partner (specify—see instructions) ^▶

4 Country code of partner (enter two-letter code—see instructions)

c Address (if a foreign address, see instructions)

6 Withholding agent’s name. If partnership is also the withholding agent, enter “SAME” and do not complete line 7.

7 Withholding agent’s U.S. EIN

8a Check if the partnership identified on line 5a owns an interest in one or more partnerships . . . . . . . . . . . . . ^▶

b Check if any of the partnership’s effectively connected taxable income (ECTI) is exempt from U.S. tax for the partner identified on line 1a ^▶

9 Partnership’s ECTI allocable to partner for the tax year (see instructions) . . . . . . . . . . . 9

10 Total tax credit allowed to partner under section 1446 (see instructions). Individual and corporate partners: Claim this amount as a credit against your U.S. income tax on Form 1040-NR, Form 1120-F, etc. . . . . 10 Schedule T—Beneficiary Information (see instructions)

11a Name of beneficiary

b U.S. identifying number of beneficiary

c Address (if a foreign address, see instructions)

12 Amount of ECTI on line 9 to be included in the beneficiary’s gross income (see instructions) . . . . . 12 13 Amount of tax credit on line 10 that the beneficiary is entitled to claim on its return (see instructions) . . 13

Form 8805 (Rev. 11-2019)