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Foreign Partnership
Foreign Partner

Viewmenu link iconPublicationsmenu link iconForms
heading icon Useful Links
Helpful Hints for Partnerships With Foreign Partners
Publicly Traded Partnerships
Reporting and Paying Tax on Partnership Withholding
Who Must Withhold
Popular Publication Links
Partnership Withholding on Effectively Connected Income
Legal Guidance
TD 9773 - Country-by-Country Reporting; Final Regulations - 06/30/2016
TD 9773 - Country-by-Country Reporting; Correcting amendment - 09/19/2016
TD 9814 - Transfers of Certain Property by U.S. Persons to Partnerships With Related Foreign Partners; Final and temporary regulations - 01/19/2017
TD 9814 - Transfers of Certain Property by U.S. Persons to Partnerships With Related Foreign Partners; Correcting amendment. - 09/05/2017
Related Links
Partnerships and Partners
International Practice Units
Foreign Partnership – Taxation
Failure to File the Form 8865 – Category 1 and 2 Filers – Monetary Penalty
Principal Publications Publications
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Related Publications
Publication 5262 Qualified Intermediary, Withholding Foreign Partnership, and Withholding Foreign Trust Application & Account ManagementPDF version of this PublicationTopic Screen for this Publication
Links Inside Publications
Publication 515 - Withholding of Tax on Nonresident Aliens and Foreign Entities - Partnership Withholding on Effectively Connected Income
Foreign Partner. A partner that is a foreign person should provide the appropriate Form W-8 (as shown in Chart...
Forms and Instructions Forms and Instructions
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Relevant Forms
Form W-8BEN Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities)Topic Screen for this Form
Instructions for Form W-8BEN, Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities)
Instructions for the Requester of Forms W-8BEN, W-8BEN-E, W-8ECI, W-8EXP, and W-8IMY
Form W-8BEN-E Certificate of Entities Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities)Topic Screen for this Form
Instructions for Form W-8BEN(E), Certificate of Entities Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities)
Instructions for the Requester of Forms W-8BEN, W-8BEN-E, W-8ECI, W-8EXP, and W-8IMY
Form W-8EXP Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding and ReportingTopic Screen for this Form
Instructions for Form W-8EXP, Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding and Reporting
Instructions for the Requester of Forms W-8BEN, W-8BEN-E, W-8ECI, W-8EXP, and W-8IMY
Form W-8IMY Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding and ReportingTopic Screen for this Form
Instructions for Form W-8IMY, Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding and Reporting
Instructions for the Requester of Forms W-8BEN, W-8BEN-E, W-8ECI, W-8EXP, and W-8IMY
Form 1120-F (Schedule P) List of Foreign Partner Interests in PartnershipsTopic Screen for this Form
Instructions for Schedule P (Form 1120-F), List of Foreign Partner Interests in Partnerships
Form 7004 Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other ReturnsTopic Screen for this Form
Instructions for Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns
Form 8804 Annual Return for Partnership Withholding Tax (Section 1446)Topic Screen for this Form
Instructions for Forms 8804, 8805 and 8813, Annual Return for Partnership Withholding Tax (Section 1446), Foreign Partner's Information Statement of Section 1446 Withholding tax, and Partnership Withholding Tax Payment (Section 1446)
Form 8805 Foreign Partner's Information Statement of Section 1446 Withholding taxTopic Screen for this Form
Instructions for Forms 8804, 8805 and 8813, Annual Return for Partnership Withholding Tax (Section 1446), Foreign Partner's Information Statement of Section 1446 Withholding tax, and Partnership Withholding Tax Payment (Section 1446)
Form 8813 Partnership Withholding Tax Payment Voucher (Section 1446)Topic Screen for this Form
Instructions for Forms 8804, 8805 and 8813, Annual Return for Partnership Withholding Tax (Section 1446), Foreign Partner's Information Statement of Section 1446 Withholding tax, and Partnership Withholding Tax Payment (Section 1446)
Form 8865 Return of U.S. Persons With Respect to Certain Foreign PartnershipsTopic Screen for this Form
Instructions for Form 8865, Return of U.S. Persons With Respect to Certain Foreign PartnershipsHTML Instructions
Form 8865 (Schedule K-1) Partner's Share of Income, Deductions, Credits, etc.Topic Screen for this Form
Form 8865 (Schedule O) Transfer of Property to a Foreign Partnership (under section 6038B)Topic Screen for this Form
Form 8865 (Schedule P) Acquisitions, Dispositions, and Changes of Interests in a Foreign PartnershipTopic Screen for this Form
Form 14345 Application for Qualified Intermediary, Withholding Foreign Partnership, or Withholding Foreign Trust StatusTopic Screen for this Form
Related Topic Links
related topicForeign Corporation
related topicForeign Intermediaries and Foreign Flow-through Entities
related topicForeign Taxes from a Partnership or an S Corporation
related topicPartnerships and Partners
related topicPersons Subject to Chapter 3 or Chapter 4 Withholding
related topicPublicly Traded Partnership
related topicTaxes of U.S. Persons Controlling Foreign Corporations and Partnerships
related topicWithholding Foreign Partnerships