{"id":17550,"date":"2026-10-04T02:55:01","date_gmt":"2026-10-04T02:55:01","guid":{"rendered":"https:\/\/www.macnealllc.com\/foreign-partner-withholding\/"},"modified":"2026-10-04T04:59:37","modified_gmt":"2026-10-04T04:59:37","slug":"foreign-partner-withholding","status":"publish","type":"page","link":"https:\/\/www.macnealllc.com\/es\/foreign-partner-withholding\/","title":{"rendered":"Retenci\u00f3n a socios extranjeros"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"17550\" class=\"elementor elementor-17550\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e5a257d elementor-section-content-middle elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no\" data-id=\"e5a257d\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-7617bc1\" data-id=\"7617bc1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8004e5a elementor-widget elementor-widget-heading\" data-id=\"8004e5a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Foreign Partner Withholding<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-001aea0 elementor-widget elementor-widget-text-editor\" data-id=\"001aea0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tForms 8804, 8805 and 8813 require coordination with the partnership\u2019s books and return. Mac Neal LLC supports foreign-partner withholding reviews and preparation schedules.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aa355c9 elementor-align-left elementor-widget elementor-widget-button\" data-id=\"aa355c9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.macnealllc.com\/contact-info\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Discuss Your Compliance Needs<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-b2c9d6f\" data-id=\"b2c9d6f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-41bf7a8 elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no\" data-id=\"41bf7a8\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-197cd23\" data-id=\"197cd23\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-a45f3da elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no\" data-id=\"a45f3da\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-72d7fcb pricing-col\" data-id=\"72d7fcb\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1f66b4b elementor-view-default elementor-position-block-start elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"1f66b4b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewBox=\"0 0 800 800\" style=\"enable-background:new 0 0 800 800;\" xml:space=\"preserve\"><style type=\"text\/css\">\t.st0{fill:none;stroke:#FFFFFF;stroke-width:25;stroke-miterlimit:125;}<\/style><g>\t<g>\t\t<path class=\"st0\" d=\"M376.2,546.2c0,0-1.2,0-1.2,1.2h-1.2C375,547.5,376.2,547.5,376.2,546.2C376.2,546.2,376.2,547.5,376.2,546.2   z\"><\/path>\t\t<path class=\"st0\" d=\"M400,525v62.5c0,21.2-56.2,37.5-125,37.5s-125-16.2-125-37.5V525c0,1.2,0,1.2,0,2.5c0,1.3,0,1.2,0,2.5   s1.2,1.2,1.2,2.5s1.3,1.2,1.3,2.5c1.2,1.2,2.5,2.5,3.8,3.7c1.2,0,1.2,1.2,2.5,1.2c1.2,1.2,3.8,2.5,5,3.8c1.3,1.2,3.8,1.2,5,2.5   s3.8,1.2,5,2.5c0,0,1.2,0,2.5,1.2c1.2,0,2.5,1.2,3.8,1.2c2.5,1.2,3.8,1.2,6.2,2.5c2.5,1.2,6.2,1.2,8.8,2.5c10,2.5,21.2,5,33.7,6.2   c5,1.2,10,1.2,16.2,1.2c2.5,0,3.7,0,6.2,0c3.7,0,6.2,0,10,0s8.8,0,12.5,0s8.8,0,12.5,0s7.5,0,10,0s3.7,0,6.2,0   c5,0,11.2-1.2,16.2-1.2c12.5-1.2,23.8-3.8,33.8-6.2c3.7-1.2,6.2-1.2,8.8-2.5c2.5,0,3.8-1.2,6.2-2.5c1.2,0,2.5-1.2,3.8-1.2l0,0   c1.2,0,2.5-1.2,2.5-1.2l0,0c1.2,0,2.5-1.2,3.8-1.2c1.2-1.2,3.7-1.2,5-2.5c1.2,0,2.5-1.2,2.5-1.2c1.2,0,1.2-1.2,2.5-1.2   s1.2-1.2,2.5-1.2c1.2-1.2,2.5-2.5,3.7-3.7c1.2-1.2,1.2-1.2,1.2-2.5c0-1.2,1.3-1.2,1.3-2.5c0,0,0-1.2,1.2-2.5   C400,526.2,400,526.2,400,525z\"><\/path>\t<\/g>\t<g>\t\t<path class=\"st0\" d=\"M650,525v62.5c0,21.2-56.2,37.5-125,37.5s-125-16.2-125-37.5V525c0,1.2,0,1.2,0,2.5c0,1.3,0,1.2,0,2.5   s1.2,1.2,1.2,2.5s1.2,1.2,1.2,2.5c1.2,1.2,2.5,2.5,3.7,3.7c1.2,0,1.2,1.2,2.5,1.2c1.2,1.2,3.7,2.5,5,3.8c1.2,1.2,3.8,1.2,5,2.5   c2.5,1.2,3.8,2.5,6.2,2.5c1.2,0,2.5,1.2,3.8,1.2c2.5,1.2,3.7,1.2,6.2,2.5c2.5,1.2,6.2,1.2,8.8,2.5c10,2.5,21.2,5,33.8,6.2   c5,1.2,10,1.2,16.2,1.2c2.5,0,3.8,0,6.2,0c3.8,0,6.2,0,10,0s8.8,0,12.5,0s8.8,0,12.5,0s7.5,0,10,0s3.8,0,6.2,0   c5,0,11.2-1.2,16.2-1.2c12.5-1.2,23.8-3.8,33.8-6.2c3.8-1.2,6.2-1.2,8.8-2.5c2.5,0,3.8-1.2,6.2-2.5c1.2,0,2.5-1.2,3.8-1.2   c2.5-1.2,5-1.2,6.2-2.5c1.2-1.2,3.8-1.2,5-2.5c1.2,0,2.5-1.2,2.5-1.2c1.2,0,1.2-1.2,2.5-1.2s1.2-1.2,2.5-1.2   c1.2-1.2,2.5-2.5,3.8-3.8c1.2-1.2,1.2-1.2,1.2-2.5s1.2-1.2,1.2-2.5c0,0,0-1.2,1.2-2.5C650,526.2,650,526.2,650,525z\"><\/path>\t<\/g><\/g><g>\t<g>\t\t<path class=\"st0\" d=\"M400,462.5V525c0,1.2,0,1.2,0,2.5s0,1.2-1.2,2.5c0,1.2-1.2,1.2-1.2,2.5s-1.2,1.2-1.2,2.5   c-1.3,1.2-2.5,2.5-3.8,3.7c0,0-1.2,1.2-2.5,1.2c-1.3,0-1.3,1.2-2.5,1.2s-2.5,1.2-2.5,1.2c-1.2,1.2-3.8,1.2-5,2.5   c-1.2,0-2.5,1.2-3.8,1.2l0,0c-1.2,0-1.2,1.2-2.5,1.2l0,0c-1.2,0-2.5,1.2-3.8,1.2c-2.5,1.2-3.7,1.2-6.2,2.5   c-2.5,1.2-6.2,1.2-8.8,2.5c-10,2.5-21.2,5-33.8,6.2c-5,1.2-10,1.2-16.2,1.2c-2.5,0-3.8,0-6.2,0c-3.8,0-7.5,0-10,0   c-3.7,0-8.8,0-12.5,0c-3.7,0-8.8,0-12.5,0c-3.7,0-7.5,0-10,0c-2.5,0-3.7,0-6.2,0c-5,0-11.2-1.2-16.2-1.2   c-12.5-1.2-23.8-3.8-33.8-6.2c-3.8-1.2-6.2-1.2-8.8-2.5c-2.5,0-3.8-1.2-6.2-2.5c-1.2,0-2.5-1.2-3.8-1.2s-1.2,0-2.5-1.2   c-1.2,0-3.8-1.2-5-2.5c-1.3-1.2-3.8-1.2-5-2.5c-2.5-1.2-3.8-2.5-5-3.8c-1.2,0-1.2-1.2-2.5-1.2c-1.2-1.2-2.5-2.5-3.8-3.8   c0-1.2-1.2-1.2-1.2-2.5s-1.2-1.2-1.2-2.5c0,0,0-1.2,0-2.5c0-1.2,0-1.2,0-2.5V460c0,1.2,0,1.2,0,2.5c0,1.3,0,1.2,0,2.5   c0,1.2,1.2,1.2,1.2,2.5c0,1.2,1.2,1.2,1.2,2.5c1.3,1.2,2.5,2.5,3.8,3.8c1.3,0,1.3,1.2,2.5,1.2c1.3,1.2,3.8,2.5,5,3.8   c1.2,1.2,3.8,1.2,5,2.5c2.5,1.2,3.8,2.5,6.2,2.5c1.2,0,2.5,1.2,3.8,1.2c2.5,1.2,3.8,1.2,6.2,2.5s6.2,1.2,8.8,2.5   c1.2,0,2.5,1.2,3.7,1.2s3.7,1.2,6.2,1.2l0,0c3.7,1.2,7.5,1.2,12.5,2.5c3.7,0,7.5,1.2,11.2,1.2c5,1.2,10,1.2,16.2,1.2   c2.5,0,3.7,0,6.2,0c3.7,0,6.3,0,10,0c3.8,0,8.8,0,12.5,0c3.8,0,8.8,0,12.5,0c3.8,0,7.5,0,10,0s3.8,0,6.2,0c5,0,11.2-1.2,16.2-1.2   c3.7,0,7.5-1.2,11.2-1.2c3.8,0,8.8-1.2,12.5-2.5l0,0c2.5,0,3.8-1.2,6.2-1.2c1.3,0,2.5,0,3.8-1.2c3.8-1.2,6.2-1.2,8.8-2.5   c2.5,0,3.8-1.2,6.2-2.5c1.3,0,2.5-1.2,3.8-1.2c2.5-1.2,5-1.2,6.2-2.5c1.2-1.2,3.8-1.2,5-2.5c1.2,0,1.2-1.2,2.5-1.2   s1.2-1.2,2.5-1.2c1.2,0,1.2-1.2,2.5-1.2c1.2-1.2,2.5-2.5,3.8-3.8c1.2-1.2,1.2-1.2,1.2-2.5c0-1.2,1.2-1.2,1.2-2.5   c0,0,0-1.2,1.2-2.5C400,463.7,400,463.7,400,462.5z\"><\/path>\t\t<path class=\"st0\" d=\"M373.8,547.5c1.2,0,2.5-1.2,2.5-1.2s-1.2,0-1.2,1.2H373.8z\"><\/path>\t<\/g>\t<g>\t\t<path class=\"st0\" d=\"M650,462.5V525c0,1.2,0,1.2,0,2.5s0,1.2-1.2,2.5c0,1.2-1.2,1.2-1.2,2.5s-1.2,1.2-1.2,2.5   c-1.2,1.2-2.5,2.5-3.8,3.7c0,0-1.2,1.2-2.5,1.2s-1.2,1.2-2.5,1.2s-2.5,1.2-2.5,1.2c-1.2,1.2-3.8,1.2-5,2.5c-2.5,1.2-5,2.5-6.2,2.5   c-1.2,0-2.5,1.2-3.8,1.2c-2.5,1.2-3.7,1.2-6.2,2.5c-2.5,1.2-6.2,1.2-8.8,2.5c-10,2.5-21.2,5-33.8,6.2c-5,1.2-10,1.2-16.2,1.2   c-2.5,0-3.8,0-6.2,0c-3.8,0-7.5,0-10,0c-3.7,0-8.8,0-12.5,0c-3.7,0-8.8,0-12.5,0c-3.7,0-7.5,0-10,0c-2.5,0-3.7,0-6.2,0   c-5,0-11.2-1.2-16.2-1.2c-12.5-1.2-23.8-3.8-33.8-6.2c-3.7-1.2-6.2-1.2-8.8-2.5c-2.5,0-3.8-1.2-6.2-2.5c-1.2,0-2.5-1.2-3.8-1.2   c-2.5-1.2-5-1.2-6.2-2.5c-1.2-1.2-3.7-1.2-5-2.5c-2.5-1.2-3.8-2.5-5-3.8c-1.2,0-1.2-1.2-2.5-1.2c-1.2-1.2-2.5-2.5-3.8-3.8   c0-1.2-1.2-1.2-1.2-2.5s-1.2-1.2-1.2-2.5c0,0,0-1.2,0-2.5c0-1.3,0-1.2,0-2.5v-62.5c0,1.2,0,1.2,0,2.5s0,1.2,0,2.5   c0,1.2,1.2,1.2,1.2,2.5c0,1.2,1.2,1.2,1.2,2.5c1.2,1.2,2.5,2.5,3.8,3.8c1.2,0,1.2,1.2,2.5,1.2c1.2,1.2,3.8,2.5,5,3.8   c1.2,1.2,3.7,1.2,5,2.5c2.5,1.2,3.8,2.5,6.2,2.5c1.2,0,2.5,1.2,3.8,1.2c2.5,1.2,3.8,1.2,6.2,2.5c2.5,1.2,6.2,1.2,8.8,2.5   c1.2,0,2.5,1.2,3.8,1.2s3.8,1.2,6.2,1.2l0,0c3.8,1.2,7.5,1.2,12.5,2.5c3.8,0,7.5,1.2,11.3,1.2c5,1.2,10,1.2,16.2,1.2   c2.5,0,3.8,0,6.2,0c3.8,0,6.2,0,10,0c3.8,0,8.8,0,12.5,0c3.8,0,8.8,0,12.5,0c3.8,0,7.5,0,10,0s3.8,0,6.2,0c5,0,11.3-1.2,16.2-1.2   c3.8,0,7.5-1.2,11.2-1.2s8.8-1.2,12.5-2.5l0,0c2.5,0,3.8-1.2,6.2-1.2c1.2,0,2.5,0,3.8-1.2c3.8-1.2,6.2-1.2,8.8-2.5   c2.5,0,3.8-1.2,6.2-2.5c1.2,0,2.5-1.2,3.8-1.2c2.5-1.2,5-1.2,6.2-2.5c1.2-1.2,3.8-1.2,5-2.5c1.2,0,1.2-1.2,2.5-1.2   c1.2,0,1.2-1.2,2.5-1.2c1.2,0,1.2-1.2,2.5-1.2c1.2-1.2,2.5-2.5,3.8-3.8c1.2-1.2,1.2-1.2,1.2-2.5c0-1.2,1.2-1.2,1.2-2.5   c0,0,0-1.2,1.2-2.5C650,463.7,650,463.7,650,462.5z\"><\/path>\t<\/g><\/g><g>\t<g>\t\t<path class=\"st0\" d=\"M400,400v62.5c0,1.2,0,1.2,0,2.5c0,1.2,0,1.2-1.2,2.5c0,1.2-1.2,1.2-1.2,2.5c0,1.2-1.2,1.2-1.2,2.5   c-1.3,1.2-2.5,2.5-3.8,3.8c0,0-1.2,1.2-2.5,1.2c-1.3,0-1.3,1.2-2.5,1.2S385,480,385,480c-1.2,1.2-3.8,1.2-5,2.5   c-2.5,1.2-5,2.5-6.2,2.5s-2.5,1.2-3.8,1.2c-2.5,1.2-3.7,1.2-6.2,2.5c-2.5,1.2-6.2,1.2-8.8,2.5c-1.2,0-2.5,1.2-3.8,1.2   c-2.5,0-3.7,1.2-6.2,1.2l0,0c-3.7,1.2-7.5,1.2-12.5,2.5c-3.7,0-7.5,1.2-11.2,1.2c-5,1.2-10,1.2-16.2,1.2c-2.5,0-3.8,0-6.2,0   c-3.8,0-7.5,0-10,0c-3.8,0-8.8,0-12.5,0s-8.8,0-12.5,0s-7.5,0-10,0c-2.5,0-3.7,0-6.2,0c-5,0-11.2-1.2-16.2-1.2   c-3.8,0-7.5-1.2-11.2-1.2c-3.8,0-8.8-1.2-12.5-2.5l0,0c-2.5,0-3.8-1.2-6.2-1.2c-1.2,0-2.5,0-3.8-1.2c-3.8-1.2-6.2-1.2-8.8-2.5   c-2.5,0-3.8-1.2-6.2-2.5c-1.2,0-2.5-1.2-3.8-1.2c-2.5-1.2-5-1.2-6.2-2.5c-1.3-1.2-3.8-1.2-5-2.5c-2.5-1.2-3.8-2.5-5-3.8   c-1.2,0-1.2-1.2-2.5-1.2c-1.2-1.2-2.5-2.5-3.8-3.8c0-1.2-1.2-1.2-1.2-2.5c0-1.2-1.2-1.2-1.2-2.5c0,0,0-1.2,0-2.5s0-1.2,0-2.5   v-62.5c0,1.2,0,1.2,0,2.5s0,1.2,0,2.5c0,1.2,1.2,1.2,1.2,2.5c0,1.2,1.2,1.2,1.2,2.5c1.3,1.2,2.5,2.5,3.8,3.8   c1.3,0,1.3,1.2,2.5,1.2c1.3,1.2,3.8,2.5,5,3.8s3.8,1.2,5,2.5c2.5,1.2,3.8,2.5,6.2,2.5c1.2,0,2.5,1.2,3.8,1.2   c2.5,1.2,3.8,1.2,6.2,2.5c2.5,1.2,6.2,1.2,8.8,2.5c1.2,0,2.5,1.2,3.8,1.2s3.7,1.2,6.2,1.2l0,0c3.7,1.2,7.5,1.2,12.5,2.5   c3.7,0,7.5,1.2,11.2,1.2c5,1.2,10,1.2,16.2,1.2c2.5,0,3.7,0,6.2,0c3.7,0,6.2,0,10,0s8.8,0,12.5,0s8.8,0,12.5,0s7.5,0,10,0   s3.8,0,6.2,0c5,0,11.2-1.2,16.2-1.2c3.7,0,7.5-1.2,11.2-1.2c3.8,0,8.8-1.2,12.5-2.5l0,0c2.5,0,3.8-1.2,6.2-1.2   c1.3,0,2.5,0,3.8-1.2c3.8-1.2,6.2-1.2,8.8-2.5c2.5,0,3.8-1.2,6.2-2.5c1.3,0,2.5-1.2,3.8-1.2c2.5-1.2,5-1.2,6.2-2.5   c1.2-1.2,3.8-1.2,5-2.5c1.2,0,1.2-1.2,2.5-1.2s1.2-1.2,2.5-1.2c1.2,0,1.2-1.2,2.5-1.2c1.2-1.2,2.5-2.5,3.8-3.8   c1.2-1.2,1.2-1.2,1.2-2.5c0-1.2,1.2-1.2,1.2-2.5c0,0,0-1.2,1.2-2.5C400,401.2,400,401.2,400,400z\"><\/path>\t<\/g>\t<g>\t\t<path class=\"st0\" d=\"M650,400v62.5c0,1.2,0,1.2,0,2.5c0,1.2,0,1.2-1.2,2.5c0,1.2-1.2,1.2-1.2,2.5c0,1.2-1.2,1.2-1.2,2.5   c-1.2,1.2-2.5,2.5-3.8,3.8c0,0-1.2,1.2-2.5,1.2s-1.2,1.2-2.5,1.2S635,480,635,480c-1.2,1.2-3.8,1.2-5,2.5c-2.5,1.2-5,2.5-6.2,2.5   c-1.2,0-2.5,1.2-3.8,1.2c-2.5,1.2-3.7,1.2-6.2,2.5c-2.5,1.2-6.2,1.2-8.8,2.5c-1.2,0-2.5,1.2-3.8,1.2c-2.5,0-3.7,1.2-6.2,1.2l0,0   c-3.7,1.2-7.5,1.2-12.5,2.5c-3.7,0-7.5,1.2-11.2,1.2c-5,1.2-10,1.2-16.2,1.2c-2.5,0-3.8,0-6.2,0c-3.8,0-7.5,0-10,0   c-3.7,0-8.8,0-12.5,0c-3.7,0-8.8,0-12.5,0c-3.7,0-7.5,0-10,0c-2.5,0-3.7,0-6.2,0c-5,0-11.2-1.2-16.2-1.2c-3.8,0-7.5-1.2-11.3-1.2   c-3.8,0-8.8-1.2-12.5-2.5l0,0c-2.5,0-3.8-1.2-6.2-1.2c-1.2,0-2.5,0-3.8-1.2c-3.7-1.2-6.2-1.2-8.8-2.5c-2.5,0-3.8-1.2-6.2-2.5   c-1.2,0-2.5-1.2-3.8-1.2c-2.5-1.2-5-1.2-6.2-2.5c-1.2-1.2-3.7-1.2-5-2.5c-2.5-1.2-3.8-2.5-5-3.8c-1.2,0-1.2-1.2-2.5-1.2   c-1.2-1.2-2.5-2.5-3.8-3.8c0-1.2-1.2-1.2-1.2-2.5c0-1.2-1.2-1.2-1.2-2.5c0,0,0-1.2,0-2.5s0-1.2,0-2.5v-62.5c0,1.2,0,1.2,0,2.5   s0,1.2,0,2.5c0,1.2,1.2,1.2,1.2,2.5c0,1.2,1.2,1.2,1.2,2.5c1.2,1.2,2.5,2.5,3.8,3.8c1.2,0,1.2,1.2,2.5,1.2c1.2,1.2,3.8,2.5,5,3.8   c1.2,1.2,3.7,1.2,5,2.5c2.5,1.2,3.8,2.5,6.2,2.5c1.2,0,2.5,1.2,3.8,1.2c2.5,1.2,3.8,1.2,6.2,2.5c2.5,1.2,6.2,1.2,8.8,2.5   c1.2,0,2.5,1.2,3.8,1.2s3.8,1.2,6.2,1.2l0,0c3.8,1.2,7.5,1.2,12.5,2.5c3.8,0,7.5,1.2,11.3,1.2c5,1.2,10,1.2,16.2,1.2   c2.5,0,3.8,0,6.2,0c3.8,0,6.2,0,10,0c3.8,0,8.8,0,12.5,0c3.8,0,8.8,0,12.5,0c3.8,0,7.5,0,10,0s3.8,0,6.2,0c5,0,11.3-1.2,16.2-1.2   c3.8,0,7.5-1.2,11.2-1.2s8.8-1.2,12.5-2.5l0,0c2.5,0,3.8-1.2,6.2-1.2c1.2,0,2.5,0,3.8-1.2c3.8-1.2,6.2-1.2,8.8-2.5   c2.5,0,3.8-1.2,6.2-2.5c1.2,0,2.5-1.2,3.8-1.2c2.5-1.2,5-1.2,6.2-2.5c1.2-1.2,3.8-1.2,5-2.5c1.2,0,1.2-1.2,2.5-1.2   c1.2,0,1.2-1.2,2.5-1.2c1.2,0,1.2-1.2,2.5-1.2c1.2-1.2,2.5-2.5,3.8-3.8c1.2-1.2,1.2-1.2,1.2-2.5c0-1.2,1.2-1.2,1.2-2.5   c0,0,0-1.2,1.2-2.5C650,401.2,650,401.2,650,400z\"><\/path>\t<\/g><\/g><g>\t<g>\t\t<path class=\"st0\" d=\"M400,337.5V400c0,1.2,0,1.2,0,2.5c0,1.2,0,1.2-1.2,2.5c0,1.2-1.2,1.2-1.2,2.5c0,1.2-1.2,1.2-1.2,2.5   c-1.3,1.2-2.5,2.5-3.8,3.8c0,0-1.2,1.2-2.5,1.2c-1.3,0-1.3,1.2-2.5,1.2s-2.5,1.2-2.5,1.2c-1.2,1.2-3.8,1.2-5,2.5   c-2.5,1.2-5,2.5-6.2,2.5s-2.5,1.2-3.8,1.2c-2.5,1.2-3.7,1.2-6.2,2.5c-2.5,1.2-6.2,1.2-8.8,2.5c-1.2,0-2.5,1.2-3.8,1.2   c-2.5,0-3.7,1.2-6.2,1.2l0,0c-3.7,1.2-7.5,1.2-12.5,2.5c-3.7,0-7.5,1.2-11.2,1.2c-5,1.2-10,1.2-16.2,1.2c-2.5,0-3.8,0-6.2,0   c-3.8,0-7.5,0-10,0c-3.8,0-8.8,0-12.5,0s-8.8,0-12.5,0s-7.5,0-10,0c-2.5,0-3.7,0-6.2,0c-5,0-11.2-1.2-16.2-1.2   c-3.8,0-7.5-1.2-11.2-1.2c-3.8,0-8.8-1.2-12.5-2.5l0,0c-2.5,0-3.8-1.2-6.2-1.2c-1.2,0-2.5,0-3.8-1.2c-3.8-1.2-6.2-1.2-8.8-2.5   c-2.5,0-3.8-1.2-6.2-2.5c-1.2,0-2.5-1.2-3.8-1.2c-2.5-1.2-5-1.2-6.2-2.5c-1.3-1.2-3.8-1.2-5-2.5c-2.5-1.2-3.8-2.5-5-3.8   c-1.2,0-1.2-1.2-2.5-1.2c-1.2-1.2-2.5-2.5-3.8-3.8c0-1.2-1.2-1.2-1.2-2.5c0-1.2-1.2-1.2-1.2-2.5c0,0,0-1.2,0-2.5s0-1.2,0-2.5   v-62.5c0,1.2,0,1.2,0,2.5c0,1.3,0,1.3,0,2.5s1.2,1.2,1.2,2.5s1.2,1.2,1.2,2.5c1.3,1.2,2.5,2.5,3.8,3.8c1.3,0,1.3,1.2,2.5,1.2   c1.3,1.2,3.8,2.5,5,3.8s3.8,1.2,5,2.5c2.5,1.2,3.8,2.5,6.2,2.5c1.2,0,2.5,1.3,3.8,1.3c2.5,1.2,3.8,1.2,6.2,2.5s6.2,1.2,8.8,2.5   c1.2,0,2.5,1.2,3.8,1.2s3.7,1.3,6.2,1.3l0,0c3.7,1.2,7.5,1.2,12.5,2.5c3.7,0,7.5,1.2,11.2,1.2c5,1.2,10,1.2,16.2,1.2   c2.5,0,3.7,0,6.2,0c3.7,0,6.2,0,10,0s8.8,0,12.5,0s8.8,0,12.5,0s7.5,0,10,0s3.8,0,6.2,0c5,0,11.2-1.2,16.2-1.2   c3.7,0,7.5-1.2,11.2-1.2c3.8,0,8.8-1.2,12.5-2.5l0,0c2.5,0,3.8-1.3,6.2-1.3c1.3,0,2.5,0,3.8-1.2c3.8-1.2,6.2-1.2,8.8-2.5   c2.5,0,3.8-1.2,6.2-2.5c1.3,0,2.5-1.3,3.8-1.3c2.5-1.2,5-1.2,6.2-2.5s3.8-1.2,5-2.5c1.2,0,1.2-1.2,2.5-1.2s1.2-1.2,2.5-1.2   c1.2,0,1.2-1.3,2.5-1.3c1.2-1.2,2.5-2.5,3.8-3.7c1.2-1.2,1.2-1.2,1.2-2.5c0-1.2,1.2-1.2,1.2-2.5c0,0,0-1.2,1.2-2.5   C400,338.8,400,338.8,400,337.5z\"><\/path>\t<\/g>\t<g>\t\t<path class=\"st0\" d=\"M650,337.5V400c0,1.2,0,1.2,0,2.5c0,1.2,0,1.2-1.2,2.5c0,1.2-1.2,1.2-1.2,2.5c0,1.2-1.2,1.2-1.2,2.5   c-1.2,1.2-2.5,2.5-3.8,3.8c0,0-1.2,1.2-2.5,1.2s-1.2,1.2-2.5,1.2s-2.5,1.2-2.5,1.2c-1.2,1.2-3.8,1.2-5,2.5c-2.5,1.2-5,2.5-6.2,2.5   c-1.2,0-2.5,1.2-3.8,1.2c-2.5,1.2-3.7,1.2-6.2,2.5c-2.5,1.2-6.2,1.2-8.8,2.5c-1.2,0-2.5,1.2-3.8,1.2c-2.5,0-3.7,1.2-6.2,1.2l0,0   c-3.7,1.2-7.5,1.2-12.5,2.5c-3.7,0-7.5,1.2-11.2,1.2c-5,1.2-10,1.2-16.2,1.2c-2.5,0-3.8,0-6.2,0c-3.8,0-7.5,0-10,0   c-3.7,0-8.8,0-12.5,0c-3.7,0-8.8,0-12.5,0c-3.7,0-7.5,0-10,0c-2.5,0-3.7,0-6.2,0c-5,0-11.2-1.2-16.2-1.2c-3.8,0-7.5-1.2-11.3-1.2   c-3.8,0-8.8-1.2-12.5-2.5l0,0c-2.5,0-3.8-1.2-6.2-1.2c-1.2,0-2.5,0-3.8-1.2c-3.7-1.2-6.2-1.2-8.8-2.5c-2.5,0-3.8-1.2-6.2-2.5   c-1.2,0-2.5-1.2-3.8-1.2c-2.5-1.2-5-1.2-6.2-2.5c-1.2-1.2-3.7-1.2-5-2.5c-2.5-1.2-3.8-2.5-5-3.8c-1.2,0-1.2-1.2-2.5-1.2   c-1.2-1.2-2.5-2.5-3.8-3.8c0-1.2-1.2-1.2-1.2-2.5c0-1.2-1.2-1.2-1.2-2.5c0,0,0-1.2,0-2.5s0-1.2,0-2.5v-62.5c0,1.2,0,1.2,0,2.5   c0,1.3,0,1.3,0,2.5s1.2,1.2,1.2,2.5s1.2,1.2,1.2,2.5c1.2,1.2,2.5,2.5,3.8,3.8c1.2,0,1.2,1.2,2.5,1.2c1.2,1.2,3.8,2.5,5,3.8   c1.2,1.2,3.7,1.2,5,2.5c2.5,1.2,3.8,2.5,6.2,2.5c1.2,0,2.5,1.3,3.8,1.3c2.5,1.2,3.8,1.2,6.2,2.5s6.2,1.2,8.8,2.5   c1.2,0,2.5,1.2,3.8,1.2s3.8,1.3,6.2,1.3l0,0c3.8,1.2,7.5,1.2,12.5,2.5c3.8,0,7.5,1.2,11.3,1.2c5,1.2,10,1.2,16.2,1.2   c2.5,0,3.8,0,6.2,0c3.8,0,6.2,0,10,0c3.8,0,8.8,0,12.5,0c3.8,0,8.8,0,12.5,0c3.8,0,7.5,0,10,0s3.8,0,6.2,0c5,0,11.3-1.2,16.2-1.2   c3.8,0,7.5-1.2,11.2-1.2s8.8-1.2,12.5-2.5l0,0c2.5,0,3.8-1.3,6.2-1.3c1.2,0,2.5,0,3.8-1.2c3.8-1.2,6.2-1.2,8.8-2.5   c2.5,0,3.8-1.2,6.2-2.5c1.2,0,2.5-1.3,3.8-1.3c2.5-1.2,5-1.2,6.2-2.5c1.2-1.2,3.8-1.2,5-2.5c1.2,0,1.2-1.2,2.5-1.2   c1.2,0,1.2-1.2,2.5-1.2c1.2,0,1.2-1.3,2.5-1.3c1.2-1.2,2.5-2.5,3.8-3.7c1.2-1.2,1.2-1.2,1.2-2.5c0-1.2,1.2-1.2,1.2-2.5   c0,0,0-1.2,1.2-2.5C650,338.8,650,338.8,650,337.5z\"><\/path>\t<\/g><\/g><g>\t<g>\t\t<path class=\"st0\" d=\"M400,275v62.5c0,1.2,0,1.2,0,2.5s0,1.2-1.2,2.5c0,1.2-1.2,1.2-1.2,2.5s-1.2,1.2-1.2,2.5   c-1.3,1.2-2.5,2.5-3.8,3.8c0,0-1.2,1.2-2.5,1.2c-1.3,0-1.3,1.2-2.5,1.2S385,355,385,355c-1.2,1.3-3.8,1.3-5,2.5   c-2.5,1.2-5,2.5-6.2,2.5s-2.5,1.2-3.8,1.2c-2.5,1.2-3.7,1.2-6.2,2.5c-2.5,1.3-6.2,1.3-8.8,2.5c-1.2,0-2.5,1.2-3.8,1.2   c-2.5,0-3.7,1.2-6.2,1.2l0,0c-3.7,1.2-7.5,1.2-12.5,2.5c-3.7,0-7.5,1.3-11.2,1.3c-5,1.2-10,1.2-16.2,1.2c-2.5,0-3.8,0-6.2,0   c-3.8,0-7.5,0-10,0c-3.8,0-8.8,0-12.5,0s-8.8,0-12.5,0s-7.5,0-10,0c-2.5,0-3.7,0-6.2,0c-5,0-11.2-1.2-16.2-1.2   c-3.8,0-7.5-1.3-11.2-1.3c-3.8,0-8.8-1.2-12.5-2.5l0,0c-2.5,0-3.8-1.2-6.2-1.2c-1.2,0-2.5,0-3.8-1.2c-3.8-1.2-6.2-1.2-8.8-2.5   c-2.5,0-3.8-1.2-6.2-2.5c-1.2,0-2.5-1.2-3.8-1.2c-2.5-1.2-5-1.2-6.2-2.5c-1.3-1.2-3.8-1.2-5-2.5c-2.5-1.2-3.8-2.5-5-3.7   c-1.2,0-1.2-1.2-2.5-1.2c-1.2-1.3-2.5-2.5-3.8-3.8c0-1.2-1.2-1.2-1.2-2.5c0-1.3-1.2-1.3-1.2-2.5c0,0,0-1.2,0-2.5s0-1.2,0-2.5   v-62.5c0,1.2,0,1.2,0,2.5s0,1.2,0,2.5s1.2,1.2,1.2,2.5c0,1.2,1.2,1.2,1.2,2.5c1.3,1.2,2.5,2.5,3.8,3.8c1.3,0,1.3,1.2,2.5,1.2   c1.3,1.2,3.8,2.5,5,3.7c1.2,1.3,3.8,1.3,5,2.5c2.5,1.2,3.8,2.5,6.2,2.5c1.2,0,2.5,1.2,3.8,1.2c2.5,1.2,3.8,1.2,6.2,2.5   c2.5,1.3,6.2,1.3,8.8,2.5c1.2,0,2.5,1.2,3.8,1.2s3.7,1.2,6.2,1.2l0,0c3.7,1.2,7.5,1.2,12.5,2.5c3.7,0,7.5,1.3,11.2,1.3   c5,1.2,10,1.2,16.2,1.2c2.5,0,3.7,0,6.2,0c3.7,0,6.2,0,10,0s8.8,0,12.5,0s8.8,0,12.5,0s7.5,0,10,0s3.8,0,6.2,0   c5,0,11.2-1.2,16.2-1.2c3.7,0,7.5-1.3,11.2-1.3c3.8,0,8.8-1.2,12.5-2.5l0,0c2.5,0,3.8-1.2,6.2-1.2c1.3,0,2.5,0,3.8-1.2   c3.8-1.2,6.2-1.2,8.8-2.5c2.5,0,3.8-1.2,6.2-2.5c1.3,0,2.5-1.2,3.8-1.2c2.5-1.2,5-1.2,6.2-2.5s3.8-1.2,5-2.5   c1.2,0,1.2-1.2,2.5-1.2s1.2-1.2,2.5-1.2c1.2,0,1.2-1.2,2.5-1.2c1.2-1.2,2.5-2.5,3.8-3.8s1.2-1.2,1.2-2.5s1.2-1.2,1.2-2.5   c0,0,0-1.3,1.2-2.5C400,276.2,400,276.2,400,275z\"><\/path>\t<\/g>\t<g>\t\t<path class=\"st0\" d=\"M650,275v62.5c0,1.2,0,1.2,0,2.5s0,1.2-1.2,2.5c0,1.2-1.2,1.2-1.2,2.5s-1.2,1.2-1.2,2.5   c-1.2,1.2-2.5,2.5-3.8,3.8c0,0-1.2,1.2-2.5,1.2s-1.2,1.2-2.5,1.2S635,355,635,355c-1.2,1.3-3.8,1.3-5,2.5c-2.5,1.2-5,2.5-6.2,2.5   c-1.2,0-2.5,1.2-3.8,1.2c-2.5,1.2-3.7,1.2-6.2,2.5c-2.5,1.3-6.2,1.3-8.8,2.5c-1.2,0-2.5,1.2-3.8,1.2c-2.5,0-3.7,1.2-6.2,1.2l0,0   c-3.7,1.2-7.5,1.2-12.5,2.5c-3.7,0-7.5,1.3-11.2,1.3c-5,1.2-10,1.2-16.2,1.2c-2.5,0-3.8,0-6.2,0c-3.8,0-7.5,0-10,0   c-3.7,0-8.8,0-12.5,0c-3.7,0-8.8,0-12.5,0c-3.7,0-7.5,0-10,0c-2.5,0-3.7,0-6.2,0c-5,0-11.2-1.2-16.2-1.2c-3.8,0-7.5-1.3-11.3-1.3   c-3.8,0-8.8-1.2-12.5-2.5l0,0c-2.5,0-3.8-1.2-6.2-1.2c-1.2,0-2.5,0-3.8-1.2c-3.7-1.2-6.2-1.2-8.8-2.5c-2.5,0-3.8-1.2-6.2-2.5   c-1.2,0-2.5-1.2-3.8-1.2c-2.5-1.2-5-1.2-6.2-2.5c-1.2-1.2-3.7-1.2-5-2.5c-2.5-1.2-3.8-2.5-5-3.7c-1.2,0-1.2-1.2-2.5-1.2   c-1.2-1.3-2.5-2.5-3.8-3.8c0-1.2-1.2-1.2-1.2-2.5c0-1.3-1.2-1.3-1.2-2.5c0,0,0-1.2,0-2.5s0-1.2,0-2.5v-62.5c0,1.2,0,1.2,0,2.5   s0,1.2,0,2.5s1.2,1.2,1.2,2.5c0,1.2,1.2,1.2,1.2,2.5c1.2,1.2,2.5,2.5,3.8,3.8c1.2,0,1.2,1.2,2.5,1.2c1.2,1.2,3.8,2.5,5,3.7   c1.2,1.3,3.7,1.3,5,2.5c2.5,1.2,3.8,2.5,6.2,2.5c1.2,0,2.5,1.2,3.8,1.2c2.5,1.2,3.8,1.2,6.2,2.5c2.5,1.3,6.2,1.3,8.8,2.5   c1.2,0,2.5,1.2,3.8,1.2s3.8,1.2,6.2,1.2l0,0c3.8,1.2,7.5,1.2,12.5,2.5c3.8,0,7.5,1.3,11.3,1.3c5,1.2,10,1.2,16.2,1.2   c2.5,0,3.8,0,6.2,0c3.8,0,6.2,0,10,0c3.8,0,8.8,0,12.5,0c3.8,0,8.8,0,12.5,0c3.8,0,7.5,0,10,0s3.8,0,6.2,0c5,0,11.3-1.2,16.2-1.2   c3.8,0,7.5-1.3,11.2-1.3s8.8-1.2,12.5-2.5l0,0c2.5,0,3.8-1.2,6.2-1.2c1.2,0,2.5,0,3.8-1.2c3.8-1.2,6.2-1.2,8.8-2.5   c2.5,0,3.8-1.2,6.2-2.5c1.2,0,2.5-1.2,3.8-1.2c2.5-1.2,5-1.2,6.2-2.5c1.2-1.2,3.8-1.2,5-2.5c1.2,0,1.2-1.2,2.5-1.2   c1.2,0,1.2-1.2,2.5-1.2c1.2,0,1.2-1.2,2.5-1.2c1.2-1.2,2.5-2.5,3.8-3.8s1.2-1.2,1.2-2.5s1.2-1.2,1.2-2.5c0,0,0-1.3,1.2-2.5   C650,276.2,650,276.2,650,275z\"><\/path>\t<\/g><\/g><g>\t<g>\t\t<path class=\"st0\" d=\"M400,212.5c0,12.5-22.5,25-56.2,31.2C325,247.5,300,250,275,250s-50-2.5-68.8-6.2   c-33.8-6.2-56.2-18.8-56.2-31.2c0-21.2,56.2-37.5,125-37.5S400,191.2,400,212.5z\"><\/path>\t\t<path class=\"st0\" d=\"M400,212.5V275c0,1.2,0,1.2,0,2.5s0,1.2-1.2,2.5c0,1.2-1.2,1.2-1.2,2.5s-1.2,1.2-1.2,2.5   c-1.3,1.2-2.5,2.5-3.8,3.8c0,0-1.2,1.2-2.5,1.2c-1.3,0-1.3,1.2-2.5,1.2s-2.5,1.2-2.5,1.2c-1.2,1.3-3.8,1.3-5,2.5   c-2.5,1.2-5,2.5-6.2,2.5s-2.5,1.2-3.8,1.2c-2.5,1.2-3.7,1.2-6.2,2.5c-2.5,1.3-6.2,1.3-8.8,2.5c-1.2,0-2.5,1.2-3.8,1.2   c-2.5,0-3.7,1.2-6.2,1.2l0,0c-3.7,1.2-7.5,1.2-12.5,2.5c-3.7,0-7.5,1.3-11.2,1.3c-5,1.2-10,1.2-16.2,1.2c-2.5,0-3.8,0-6.2,0   c-3.8,0-7.5,0-10,0c-3.8,0-8.8,0-12.5,0s-8.8,0-12.5,0s-7.5,0-10,0c-2.5,0-3.7,0-6.2,0c-5,0-11.2-1.2-16.2-1.2   c-3.8,0-7.5-1.3-11.2-1.3c-3.8,0-8.8-1.2-12.5-2.5l0,0c-2.5,0-3.8-1.2-6.2-1.2c-1.2,0-2.5,0-3.8-1.2c-3.8-1.2-6.2-1.2-8.8-2.5   c-2.5,0-3.8-1.2-6.2-2.5c-1.2,0-2.5-1.2-3.8-1.2c-2.5-1.2-5-1.2-6.2-2.5c-1.3-1.2-3.8-1.2-5-2.5c-2.5-1.2-3.8-2.5-5-3.7   c-1.2,0-1.2-1.2-2.5-1.2c-1.2-1.3-2.5-2.5-3.8-3.8c0-1.2-1.2-1.2-1.2-2.5c0-1.3-1.2-1.3-1.2-2.5c0,0,0-1.2,0-2.5s0-1.2,0-2.5   v-62.5c0,12.5,22.5,25,56.2,31.2c15,5,40,7.5,65,7.5s50-2.5,68.8-6.2C377.5,237.5,400,225,400,212.5z\"><\/path>\t<\/g>\t<g>\t\t<path class=\"st0\" d=\"M650,212.5c0,12.5-22.5,25-56.2,31.2C575,247.5,550,250,525,250s-50-2.5-68.8-6.2   c-33.8-6.2-56.2-18.8-56.2-31.2c0-21.2,56.2-37.5,125-37.5S650,191.2,650,212.5z\"><\/path>\t\t<path class=\"st0\" d=\"M650,212.5V275c0,1.2,0,1.2,0,2.5s0,1.2-1.2,2.5c0,1.2-1.2,1.2-1.2,2.5s-1.2,1.2-1.2,2.5   c-1.2,1.2-2.5,2.5-3.8,3.8c0,0-1.2,1.2-2.5,1.2s-1.2,1.2-2.5,1.2s-2.5,1.2-2.5,1.2c-1.2,1.3-3.8,1.3-5,2.5c-2.5,1.2-5,2.5-6.2,2.5   c-1.2,0-2.5,1.2-3.8,1.2c-2.5,1.2-3.7,1.2-6.2,2.5c-2.5,1.3-6.2,1.3-8.8,2.5c-1.2,0-2.5,1.2-3.8,1.2c-2.5,0-3.7,1.2-6.2,1.2l0,0   c-3.7,1.2-7.5,1.2-12.5,2.5c-3.7,0-7.5,1.3-11.2,1.3c-5,1.2-10,1.2-16.2,1.2c-2.5,0-3.8,0-6.2,0c-3.8,0-7.5,0-10,0   c-3.7,0-8.8,0-12.5,0c-3.7,0-8.8,0-12.5,0c-3.7,0-7.5,0-10,0c-2.5,0-3.7,0-6.2,0c-5,0-11.2-1.2-16.2-1.2c-3.8,0-7.5-1.3-11.3-1.3   c-3.8,0-8.8-1.2-12.5-2.5l0,0c-2.5,0-3.8-1.2-6.2-1.2c-1.2,0-2.5,0-3.8-1.2c-3.7-1.2-6.2-1.2-8.8-2.5c-2.5,0-3.8-1.2-6.2-2.5   c-1.2,0-2.5-1.2-3.8-1.2c-2.5-1.2-5-1.2-6.2-2.5c-1.2-1.2-3.7-1.2-5-2.5c-2.5-1.2-3.8-2.5-5-3.7c-1.2,0-1.2-1.2-2.5-1.2   c-1.2-1.3-2.5-2.5-3.8-3.8c0-1.2-1.2-1.2-1.2-2.5c0-1.3-1.2-1.3-1.2-2.5c0,0,0-1.2,0-2.5s0-1.2,0-2.5v-62.5   c0,12.5,22.5,25,56.2,31.2c15,5,40,7.5,65,7.5s50-2.5,68.8-6.2C627.5,237.5,650,225,650,212.5z\"><\/path>\t<\/g><\/g><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tConnect allocations and withholding\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tReview the partnership\u2019s income, partner status and allocation records together.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-119cebf pricing-col\" data-id=\"119cebf\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-931ef29 elementor-view-default elementor-position-block-start elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"931ef29\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewBox=\"0 0 800 800\" style=\"enable-background:new 0 0 800 800;\" xml:space=\"preserve\"><style type=\"text\/css\">\t.st0{fill:none;stroke:#FFFFFF;stroke-width:17;stroke-linecap:round;stroke-linejoin:round;stroke-miterlimit:125;}<\/style><g>\t<path class=\"st0\" d=\"M650,372.5H427.5V150h180c22.5,0,41.2,18.8,41.2,41.2v181.2H650z\"><\/path>\t<path class=\"st0\" d=\"M372.5,372.5H150V191.2c0-22.5,18.8-41.2,41.2-41.2h180v222.5H372.5z\"><\/path>\t<path class=\"st0\" d=\"M372.5,650H191.2c-22.5,0-41.2-18.8-41.2-41.2V427.5h222.5V650z\"><\/path>\t<path class=\"st0\" d=\"M608.8,650H427.5V427.5H650v180C650,631.2,631.2,650,608.8,650z\"><\/path>\t<circle class=\"st0\" cx=\"220\" cy=\"220\" r=\"13.8\"><\/circle>\t<circle class=\"st0\" cx=\"302.5\" cy=\"302.5\" r=\"13.8\"><\/circle>\t<line class=\"st0\" x1=\"316.2\" y1=\"205\" x2=\"205\" y2=\"316.2\"><\/line>\t<g>\t\t<line class=\"st0\" x1=\"595\" y1=\"261.2\" x2=\"483.8\" y2=\"261.2\"><\/line>\t\t<line class=\"st0\" x1=\"538.8\" y1=\"205\" x2=\"538.8\" y2=\"316.2\"><\/line>\t<\/g>\t<g>\t\t<line class=\"st0\" x1=\"316.2\" y1=\"483.8\" x2=\"205\" y2=\"595\"><\/line>\t\t<line class=\"st0\" x1=\"205\" y1=\"483.8\" x2=\"316.2\" y2=\"595\"><\/line>\t<\/g>\t<line class=\"st0\" x1=\"483.8\" y1=\"497.5\" x2=\"595\" y2=\"497.5\"><\/line>\t<line class=\"st0\" x1=\"483.8\" y1=\"580\" x2=\"595\" y2=\"580\"><\/line><\/g><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tKeep installments visible\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tReconcile payment history and maintain a working calendar for the engagement\u2019s reporting responsibilities.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-845b0eb elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no\" data-id=\"845b0eb\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9cd5dee\" data-id=\"9cd5dee\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-821c294 elementor-widget elementor-widget-html\" data-id=\"821c294\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<section class=\"mn-block\" style=\"padding-bottom:0\"><nav aria-label=\"Breadcrumb\" class=\"mn-breadcrumb\"><a href=\"https:\/\/www.macnealllc.com\/\">Home<\/a> \/ <a href=\"https:\/\/www.macnealllc.com\/services\/#tax-services\">Tax Services<\/a> \/ <a href=\"https:\/\/www.macnealllc.com\/international-tax-foreign-payment-compliance\/\">International Tax &amp; Foreign Payment Compliance<\/a> \/ <span>Foreign Partner Withholding (Forms 8804\/8805\/8813)<\/span><\/nav><p class=\"mn-intro\">For partnerships and LLCs taxed as partnerships with foreign partners, and Form 1065 preparers who need focused withholding support.<\/p><\/section><section class=\"mn-block\"><h2>What We Review &amp; Prepare<\/h2><div class=\"mn-columns\"><div class=\"mn-panel\"><h3>Partner documentation<\/h3><p>Review ownership, partner tax status, available tax documentation and changes during the year.<\/p><\/div><div class=\"mn-panel\"><h3>Section 1446(a) review<\/h3><p>Evaluate effectively connected taxable income allocable to foreign partners and the withholding analysis needed for the partnership.<\/p><\/div><div class=\"mn-panel\"><h3>Forms 8804 and 8805<\/h3><p>Organize annual reconciliation and partner-level information, coordinating with the Form 1065 preparer.<\/p><\/div><div class=\"mn-panel\"><h3>Form 8813 payment support<\/h3><p>Prepare installment working schedules and reconcile payment evidence. Confirm the applicable payment method and timing for the facts.<\/p><\/div><\/div><\/section><section class=\"mn-block\"><h2>How We Work Together<\/h2><div class=\"mn-step-grid\"><div class=\"mn-step\"><strong>01<\/strong><h3>Confirm<\/h3><p>Identify foreign partners and available documentation.<\/p><\/div><div class=\"mn-step\"><strong>02<\/strong><h3>Calculate<\/h3><p>Coordinate income and allocations with the return preparer.<\/p><\/div><div class=\"mn-step\"><strong>03<\/strong><h3>Reconcile<\/h3><p>Compare installments and annual withholding schedules.<\/p><\/div><div class=\"mn-step\"><strong>04<\/strong><h3>Report<\/h3><p>Support agreed preparation and partner-statement handoffs.<\/p><\/div><\/div><\/section><section class=\"mn-block\"><h2>Prepare for Your First Conversation<\/h2><p class=\"mn-intro\">Bring the partnership agreement, partner list, tax documentation, prior Form 1065 and Schedules K-1, prior Forms 8804\/8805, payment confirmations and current financials.<\/p><p><a class=\"mn-button\" href=\"https:\/\/www.macnealllc.com\/contact-info\/\">Discuss Your Compliance Needs \u2192<\/a><\/p><p class=\"mn-note\">The engagement defines the deliverables, fees, reviewer and filing responsibilities before work begins. Preparation support does not mean a return has been filed or accepted. Outcomes depend on the facts and applicable rules.<\/p><\/section><section class=\"mn-block\"><h2>Common Questions<\/h2><details class=\"mn-qa\"><summary>Can withholding apply without a cash distribution?<\/summary><p>Yes. Section 1446(a) withholding generally turns on effectively connected taxable income allocable to foreign partners, rather than whether cash was distributed.<\/p><\/details><details class=\"mn-qa\"><summary>What do the three forms do?<\/summary><p>Form 8804 reports annual partnership withholding tax; Form 8805 provides foreign-partner income and credit information; Form 8813 is the partnership withholding tax payment voucher.<\/p><\/details><details class=\"mn-qa\"><summary>Is this included automatically with Form 1065?<\/summary><p>No. The partnership return and foreign-partner withholding support must be coordinated and expressly included in the scope.<\/p><\/details><details class=\"mn-qa\"><summary>What if a foreign partner sells a partnership interest?<\/summary><p>Transfers may raise separate section 1446(f) issues. Tell us about the transaction so its review and any specialist support can be scoped separately.<\/p><\/details><\/section><section class=\"mn-block\"><h2>Related Services &amp; Resources<\/h2><div class=\"mn-related\"><a href=\"https:\/\/www.macnealllc.com\/international-tax-foreign-payment-compliance\/\">International Tax &amp; Foreign Payment Compliance<\/a><a href=\"https:\/\/www.macnealllc.com\/form-1042-1042-s-compliance\/\">Form 1042 &amp; 1042-S Compliance<\/a><a href=\"https:\/\/www.macnealllc.com\/foreign-vendor-w8-compliance\/\">Foreign Vendor &amp; W-8 Compliance<\/a><a href=\"https:\/\/www.macnealllc.com\/form-5472-foreign-owned-us-businesses\/\">Form 5472 &amp; Foreign-Owned U.S. Businesses<\/a><a href=\"https:\/\/www.macnealllc.com\/firpta-withholding-support\/\">FIRPTA Withholding Support<\/a><a href=\"https:\/\/www.macnealllc.com\/international-tax-remediation-reasonable-cause\/\">International Tax Remediation &amp; Reasonable Cause<\/a><a href=\"https:\/\/www.macnealllc.com\/tax-return-services\/\">Tax Preparation<\/a><a href=\"https:\/\/www.macnealllc.com\/tax-strategy\/\">Tax Strategy &amp; Planning<\/a><a href=\"https:\/\/www.macnealllc.com\/irs-resolution\/\">IRS &amp; State Tax Resolution<\/a><\/div><p style=\"font-size:13px;margin-top:26px\">Official references: <a href=\"https:\/\/www.irs.gov\/individuals\/international-taxpayers\/reporting-and-paying-tax-on-partnership-withholding\" target=\"_blank\" rel=\"noopener noreferrer\">IRS: Partnership withholding reporting and payments<\/a>. Reviewed September 28, 2026.<\/p><\/section><script type=\"application\/ld+json\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Service\",\"@id\":\"https:\/\/www.macnealllc.com\/foreign-partner-withholding\/#service\",\"name\":\"Foreign Partner Withholding\",\"url\":\"https:\/\/www.macnealllc.com\/foreign-partner-withholding\/\",\"description\":\"Forms 8804, 8805 and 8813 require coordination with the partnership\u2019s books and return. Mac Neal LLC supports foreign-partner withholding reviews and preparation schedules.\",\"provider\":{\"@id\":\"https:\/\/www.macnealllc.com\/#organization\"},\"areaServed\":{\"@type\":\"Country\",\"name\":\"United States\"}},{\"@type\":\"FAQPage\",\"@id\":\"https:\/\/www.macnealllc.com\/foreign-partner-withholding\/#questions\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Can withholding apply without a cash distribution?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Yes. Section 1446(a) withholding generally turns on effectively connected taxable income allocable to foreign partners, rather than whether cash was distributed.\"}},{\"@type\":\"Question\",\"name\":\"What do the three forms do?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Form 8804 reports annual partnership withholding tax; Form 8805 provides foreign-partner income and credit information; Form 8813 is the partnership withholding tax payment voucher.\"}},{\"@type\":\"Question\",\"name\":\"Is this included automatically with Form 1065?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"No. The partnership return and foreign-partner withholding support must be coordinated and expressly included in the scope.\"}},{\"@type\":\"Question\",\"name\":\"What if a foreign partner sells a partnership interest?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Transfers may raise separate section 1446(f) issues. Tell us about the transaction so its review and any specialist support can be scoped separately.\"}}]}]}<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Foreign Partner Withholding Forms 8804, 8805 and 8813 require coordination with the partnership\u2019s books and return. Mac Neal LLC supports foreign-partner withholding reviews and preparation schedules. Discuss Your Compliance Needs Connect allocations and withholding Review the partnership\u2019s income, partner status and allocation records together. Keep installments visible Reconcile payment history and maintain a working calendar for the engagement\u2019s reporting responsibilities. Home \/ Tax Services \/ International Tax &amp; Foreign Payment Compliance \/ Foreign Partner Withholding (Forms 8804\/8805\/8813) For partnerships and LLCs taxed as partnerships with foreign partners, and Form 1065 preparers who need focused withholding support. What We Review &amp; Prepare Partner documentation Review ownership, partner tax status, available tax documentation and changes during the year. Section 1446(a) review Evaluate effectively connected taxable income allocable to foreign partners and the withholding analysis needed for the partnership. Forms 8804 and 8805 Organize annual reconciliation and partner-level information, coordinating with the Form 1065 preparer. Form 8813 payment support Prepare installment working schedules and reconcile payment evidence. Confirm the applicable payment method and timing for the facts. How We Work Together 01 Confirm Identify foreign partners and available documentation. 02 Calculate Coordinate income and allocations with the return preparer. 03 Reconcile Compare installments and annual withholding schedules. 04 Report Support agreed preparation and partner-statement handoffs. Prepare for Your First Conversation Bring the partnership agreement, partner list, tax documentation, prior Form 1065 and Schedules K-1, prior Forms 8804\/8805, payment confirmations and current financials. Discuss Your Compliance Needs \u2192 The engagement defines the deliverables, fees, reviewer and filing responsibilities before work begins. Preparation support does not mean a return has been filed or accepted. Outcomes depend on the facts and applicable rules. Common Questions Can withholding apply without a cash distribution? Yes. Section 1446(a) withholding generally turns on effectively connected taxable income allocable to foreign partners, rather than whether cash was distributed. What do the three forms do? Form 8804 reports annual partnership withholding tax; Form 8805 provides foreign-partner income and credit information; Form 8813 is the partnership withholding tax payment voucher. Is this included automatically with Form 1065? No. The partnership return and foreign-partner withholding support must be coordinated and expressly included in the scope. What if a foreign partner sells a partnership interest? Transfers may raise separate section 1446(f) issues. Tell us about the transaction so its review and any specialist support can be scoped separately. Related Services &amp; Resources International Tax &amp; Foreign Payment ComplianceForm 1042 &amp; 1042-S ComplianceForeign Vendor &amp; W-8 ComplianceForm 5472 &amp; Foreign-Owned U.S. BusinessesFIRPTA Withholding SupportInternational Tax Remediation &amp; Reasonable CauseTax PreparationTax Strategy &amp; PlanningIRS &amp; State Tax Resolution Official references: IRS: Partnership withholding reporting and payments. Reviewed September 28, 2026.<\/p>","protected":false},"author":14,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-17550","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.macnealllc.com\/es\/wp-json\/wp\/v2\/pages\/17550","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.macnealllc.com\/es\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.macnealllc.com\/es\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.macnealllc.com\/es\/wp-json\/wp\/v2\/users\/14"}],"replies":[{"embeddable":true,"href":"https:\/\/www.macnealllc.com\/es\/wp-json\/wp\/v2\/comments?post=17550"}],"version-history":[{"count":6,"href":"https:\/\/www.macnealllc.com\/es\/wp-json\/wp\/v2\/pages\/17550\/revisions"}],"predecessor-version":[{"id":17900,"href":"https:\/\/www.macnealllc.com\/es\/wp-json\/wp\/v2\/pages\/17550\/revisions\/17900"}],"wp:attachment":[{"href":"https:\/\/www.macnealllc.com\/es\/wp-json\/wp\/v2\/media?parent=17550"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}