Section references are to the Internal Revenue Code unless otherwise noted.
2008
Table of Contents
- Instructions for Forms 8804, 8805, and 8813 - Introductory Material
- General Instructions
- Purpose of Forms
- Who Must File
- When To File
- Where To File
- Amended Form 8804
- Taxpayer Identifying Number
- Requirement To Make Withholding Tax Payments
- Withholding Agents
- Determining If a Partner Is a Foreign Person
- Effectively Connected Taxable Income (ECTI)
- Certification of Deductions and Losses
- Reductions for State and Local Taxes
- Amount of Withholding Tax
- Reporting to Partners
- Interest and Penalties
- Treatment of Partners
- Publicly Traded Partnerships (PTP)
- Tiered Partnerships
- Specific Instructions
- Instructions for Forms 8804, 8805, and 8813 - Notices
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