At TFX we've been doing taxes for U.S. expats for over 25 years
Expat taxes are complicated. Seriously.
Every precaution recommended by the IRS & more
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IRS Restructuring & Reform Act of 1998 protects taxpayers
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If you have years of experience with expat tax, get in touch!
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No matter where you reside — you must file US tax returns
No matter where you reside — you must file US tax returns
TFX helps Non-US aliens or Green Card holders file returns
Discover the average cost of tax return preparation for you
Get started call with tax preparer
High-level phone consultations with experts
Scary letter from the IRS? TFX can help
Selling stocks? New job? Make educated financial decisions
Easily determine your US tax residency status
New filing requirements for foreign owners of U.S. LLC
To report ownership in Foreign Corporations
Amnesty program for those residing in the states
U.S. tax requirements of non-US e-commerce merchants
Discover the average cost of tax return preparation for you
Form 1040 Federal Tax Return Package
For those with additional income sources beyond the core package.
For those who have not filed and want to become compliant with amnesty from penalties.
At TFX we've been doing taxes for U.S. expats for over 25 years
Expat taxes are complicated. Seriously.
Every precaution recommended by the IRS. And then some
Clear, transparent process. Thorough & well-thought-out
IRS Restructuring & Reform Act of 1998 protects taxpayers
Trusted by tens of thousands of clients worldwide
Which should you hire and why?
We stand by our work — year in, year out.
If you have years of experience with expat tax, get in touch!
If you have years of experience with expat tax, get in touch!
Many imitators, only one TFX. Ask the tough questions
Specific use cases & scenario analysis
Top notch customer service is core to TFX
We are the best at what we do and we’re here to help you
Easy process with an expert tax preparer
No matter where you reside — you must file US tax returns
No matter where you reside — you must file US tax returns
TFX helps Non-US aliens or Green Card holders file returns
Discover the average cost of tax return preparation for you
Get started call with tax preparer
High-level phone consultations with experts
Scary letter from the IRS? TFX can help
Selling stocks? New job? Make educated financial decisions
Easily determine your US tax residency status
New filing requirements for foreign owners of U.S. LLC
To report ownership in Foreign Corporations
Amnesty program for those residing in the states
U.S. tax requirements of non-US e-commerce merchants
Discover the average cost of tax return preparation for you
Form 1040 Federal Tax Return Package
For those with additional income sources beyond the core package.
For those who have not filed and want to become compliant with amnesty from penalties.
Form 8805 is to be filed by a U.S. partnership (or a foreign partnership with effectively connected income to a U.S. trade or business) to report payments of U.S. taxes for a foreign partner on the partners' share of the effectively connected income to a U.S. trade or business. The tax is paid by the partnership even if no distributions are made.
Form 8804 is an annual summary statement of the various Forms 8805 that are sent to the foreign partners of a U.S. partnership or the foreign partners of a foreign partnership with effectively connected income to a U.S. trade or business. A Form 8813 payment voucher should accompany the payment of any taxes required by Form 8804 and 8805.
The form is similar to a W-2 or 1099 and requires identifying information for the payor (partnership) and the payee (partner), the amount of tax paid on the U.S. source earnings of each foreign partner. Form 8804 is similar to a Form 1096 or W-3 in that it summarizes the amounts withheld from foreign partners
Copies of the forms should be sent to the foreign partners as soon as possible after the end of the tax year, but no later than the 15th of the fourth month (April 15) after the close of the partnership tax year.
File these forms with the IRS Center, Philadelphia, PA 19255.
The IRS estimates that the average time to prepare each Form 8805 is about 15 minutes and that the Form 8804 can be prepared in about 30 minutes. However, they also assume it only takes about an hour to read the instructions and related tax code sections and IRS regulations. These time estimates may be accurate if the taxpayer is preparing dozens of these forms, but it's likely to take longer when only one or a few copies of these forms are required.
Various penalties apply for a late filing or late payment of the tax. Generally, a penalty of $50 is imposed for a failure to furnish Form 8805 to the foreign partners when due.
Taxpayers with any foreign partners need to study the instructions to these forms and the applicable tax law and regulations to be sure that the tax is only paid with respect to a foreign partner -- as defined in IRC 1446 and in the instructions to this form.
Copies of IRS Tax Forms and Instructions are available from their web site at
https://www.irs.gov/forms-instructions