Nras 2005 though 2007 us federal income tax returns

NRA’s 2005 though 2007 U.S. federal income tax returns report income or gain
effectively connected with a U.S. trade or business or deductions or losses properly
allocated and apportioned to such activities.
Because this is NRA’s first taxable year for which he is submitting a certificate to any
partnership (regardless of whether he was a partner in PRS or any other partnership
during each of these years), he must meet the following requirements:
(i) his U.S. federal income tax return for the 2007 taxable year has been (or will
be) timely filed, including extensions he obtained;
(ii) his U.S. federal income tax return for the 2005 and 2006 taxable years were
filed by the earlier of :
(1) The date that is one year after the due date set forth in section 6072(c)
for such return, not including any extensions of time to file; or
(2) The date on which this certificate is submitted to the partnership;
(iii) all amounts due with each return (including interest, penalties, and
additions to tax, if any) were (or will be) paid on or before these dates.
While NRA’s 2005 and 2006 U.S. federal income tax returns were filed after their due
dates, they were filed within one year of the due date and before NRA submitted his
Instructions for Form 8804-C Version 3 - 03/28/2008

certificate to PRS. In addition, NRA will timely file his 2008 U.S. federal income tax
return the return on February 12, 2008. Finally, all amounts due with each return
(including interest, penalties, and additions to tax, if any) were (or will be) paid on or
before these dates. Therefore, NRA is eligible to submit a certificate to PRS.
Example (2) - Assume the same facts as Example (1) except NRA had submitted a
certificate to another partnership in 2005. Under these circumstances NRA was required
to have timely filed his U.S. federal income tax return for 2005 and all subsequent
taxable years. Because NRA did not timely file his 2005 U.S. federal income tax return
(or for that matter his 2006 U.S. federal income tax return), he is ineligible to submit a
certificate to PRS.
Line 4a – As of the time of submission of this certificate, I have not filed the following
U.S. federal income tax returns. – A foreign partner submitting a 8804-C to the
partnership must list all returns that have not been filed. The information is entered on
the line provided so that such return not filed at the time of the Form 8804-C submission
can be identified and listed.
Example - A foreign partner elects to submit a Form 8804-C to its U.S. partnership on
March 31, 2008, but has not yet filed its U.S. federal income tax return for 2007. The
foreign partner will disclose the non filing of the 2007 U.S. federal income tax return on
line 4a as follows:
Return Form: 1040NR Tax Year Ended: December 31, 2007 Filing Due Date: June 15, 2008.
Line 5: Check the following reason(s) that apply for filing an updated certificate. Check
the appropriate box(es) when any of these event occur:
[ ] (a) The certificate I submitted to the partnership for this taxable year listed a prior
taxable year U.S. federal income tax return that I had not yet filed. I have now filed this