IRS Form: Draft Instructions for Forms 8804, 8805, 8813, Reflecting New Lines on Form 8804 (IRC §1446)

Draft Instructions for Forms 8804, 8805, and 8813 released Oct. 5 reflecting that such instructions and Form 8804, Annual Return for Partnership Withholding Tax (Section 1446), have been converted from an annual revision to continuous use, and that new lines 6f and 6g have been added to Form 8804 for the partnership named on line 1(a) to report tax withheld from it under I.R.C. §1446(f)(1) on the transfer of an interest in a partnership engaged in a trade or business in the United States. Both the form and instructions will be updated as needed, the IRS stated. [Draft ...