U.S. Income Tax Compliance
U.S. Income Tax Compliance
U.S. Income Tax Compliance
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Forms 8804, 8805, and 8813<br />
• When to file?<br />
– Forms 8804 and 8805 are due on or before the 15 th<br />
day of the 4 th month following the close of the<br />
partnership’s tax year (April 15 for calendar year<br />
partnerships)<br />
– For partnerships that keep their books and records<br />
outside the US, the due date is the 15 th day of the 6 th<br />
month following the close of the partnership’s tax year<br />
(June 15 for calendar year partnerships)<br />
– Use Form 7004 to obtain a six-month extension<br />
– Form 8813 is due on or before the 15 th day of the 4 th ,<br />
6 th , 9 th , and 12 th months of the partnership’s tax year
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