About Form 8804, Annual Return for Partnership Withholding Tax (Section 1446)

Use Form 8804 to report the total liability under Section 1446 for the partnership's tax year. Form 8804 is also a transmittal form for Form 8805.

Extension

If the partnership files Form 7004 to request an extension of time to file Form 8804, pay the balance of Section 1446 withholding tax estimated to be due with Form 7004 in order to avoid the late payments penalty.
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