Foreign Partner Withholding
Connect allocations and withholding
Review the partnership’s income, partner status and allocation records together.
Keep installments visible
Reconcile payment history and maintain a working calendar for the engagement’s reporting responsibilities.
For partnerships and LLCs taxed as partnerships with foreign partners, and Form 1065 preparers who need focused withholding support.
What We Review & 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
Confirm
Identify foreign partners and available documentation.
Calculate
Coordinate income and allocations with the return preparer.
Reconcile
Compare installments and annual withholding schedules.
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 →
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 & Resources
Official references: IRS: Partnership withholding reporting and payments. Reviewed September 28, 2026.