Can Form 8804 Be Filed Electronically?
Explore the procedural framework for submitting Form 8804, the annual return for partnership withholding tax, through modern and traditional methods.
Form 8804, the Annual Return for Partnership Withholding Tax, is used by partnerships to report tax liability under Internal Revenue Code Section 1446. This tax applies to income from a U.S. trade or business that is allocable to foreign partners. The form also serves as a transmittal document for the associated Forms 8805. Currently, Form 8804 cannot be filed electronically and must be submitted to the IRS as a paper return.
Requirements for Electronic Filing
The IRS Modernized e-File (MeF) system, which accepts many business returns like Form 1065, does not support Form 8804. This means partnerships must file Form 8804 via mail, even if they file their main partnership return electronically.
To prepare the return, a partnership must provide its legal name, address, and Employer Identification Number (EIN). The form requires calculating the total effectively connected taxable income (ECTI) allocable to all foreign partners, which determines the withholding tax liability.
A separate Form 8805, Foreign Partner’s Information Statement of Section 1446 Withholding Tax, must be prepared for each foreign partner. The information from these forms, which details each partner’s share of ECTI and withheld tax, is then aggregated and reported on Form 8804. Completing all Forms 8805 is necessary before finalizing the annual return.
The Electronic Filing Process
There is no electronic filing process for Form 8804, as IRS systems are not set up to receive it digitally. Attempting to include Form 8804 with an electronic submission of Form 1065 will result in its rejection. The form must be printed and mailed to the correct IRS service center.
In contrast, a partnership can file Form 7004 electronically to request an extension for filing Form 8804. While the extension request can be submitted online, the Form 8804 itself must still be filed on paper by the extended due date.
For a paper submission, the partnership must print the completed Form 8804 and all accompanying Forms 8805. It is recommended to retain a complete copy of the submitted package and proof of mailing for your records.
Paper Filing Instructions
You must obtain the correct version of Form 8804 from the IRS website for the appropriate tax year. The IRS uses a “continuous-use” version that is updated as needed, so downloading the latest revision is important.
The completed Form 8804, with all required Forms 8805 attached, must be mailed to a specific IRS service center. The correct mailing address depends on the partnership’s total assets and principal place of business, and can be found in the official IRS instructions for the form.
If tax is due, payment should not be attached to the Form 8804 filing. Payments can be made through the Electronic Federal Tax Payment System (EFTPS) or by mail using Form 8813, Partnership Withholding Tax Payment Voucher. Even if payment is made electronically, the partnership must still file the paper Form 8804 and all accompanying Forms 8805 by mail.