Return to Tax Stats home page
Under the Tax Reform Act of 1986, U.S. partnerships are required to withhold income tax on "effectively connected taxable income" deemed allocable to foreign partners. The U.S. partnership must file a Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax, for each foreign partner.
Statistical Tables Publications and Papers
Statistical Tables
The following tables are available as Microsoft Excel® files. A free Excel viewer is available for download, if needed.
Forms 8805, Foreign Recipients of U.S. Partnership Income |
Data Presented: |
Number of Filings, Taxable Income (Loss), Tax Withheld
|
Classified by: |
Country of Foreign Recipient
|
Tax Years: |
2005 1990 |
Publications and Papers
The following are available as PDF files. A free Adobe Acrobat reader is available for download, if needed.
Return to Tax Stats home page
|