Form 8805: which copy supports a foreign partner's U.S. withholding credit?

November 14, 2026 · 1 min read

A foreign partner generally attaches its copy of Form 8805 to its U.S. income tax return to claim the section 1446 withholding credit shown on the statement. The partnership separately files its own copy with Form 8804.

What to check

Match the partner identity, tax year, and reported credit with the partnership's statement before preparing the U.S. return. Individual and corporate foreign partners may use different returns. The IRS describes separate reporting on Form 1042-S in certain publicly traded partnership cases.

Example

A nonresident individual partner receives Form 8805 from a non-publicly traded partnership. The partner compares the credit with the statement and attaches the proper copy when claiming it on Form 1040-NR.

Before you proceed

Match the partner and year
Check the credit amount
Attach the partner copy to the appropriate return

Can the partnership's Form 8804 serve as the foreign partner's proof for the credit?

The IRS directs the foreign partner to attach its Form 8805 copy when claiming the credit.