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Instructions for Forms 8804, 8805, and 8813 (2003)
Section references are to the Internal Revenue Code unless otherwise noted.
2003
Table of Contents
Instructions for Forms 8804, 8805, and 8813 - Introductory Material
Change to Note
Photographs of Missing Children
General Instructions
Purpose of Forms
Who Must File
When To File
Forms 8804 and 8805
Form 8813
Where To File
Taxpayer Identifying Number
Requirement To Make Withholding Tax Payments
Withholding Agents
Determining If a Partner Is a Foreign Person
Certification of Nonforeign Status
Use of Means Other Than Certification
Effectively Connected Taxable Income
Definition
Amount Allocable to Foreign Partners
Amount of Withholding Tax
Figuring the Tax Payments
Coordination With Other Withholding Rules
Reporting to Partners
Interest and Penalties
Interest
Late Filing of Form 8804
Late Filing of Correct Form 8805
Failure To Furnish Correct Forms 8805 to Recipient
Late Payment of Tax
Failure To Withhold and Pay Over Tax
Other Penalties
Treatment of Partners
Publicly Traded Partnerships
Tiered Partnerships
Specific Instructions
Address
Form 8804
Line 4
Line 6b
Line 6c
Form 8805
Line 2a
Line 8b
Form 8813
Line 1
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