SOI Tax Stats - International Tax Statistics - Foreign Recipients of U.S. Partnership Income |
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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
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| Classified by: |
Country of Foreign Recipient
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| 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.
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Page Last Reviewed or Updated: September 02, 2008
