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IRS instructions

Foreign partners must attach Form
8805 to their U.S. income tax returns to
claim a withholding credit for their
shares of the section 1446 tax withheld
by the partnership. Any U.S. person
erroneously subjected to the
withholding tax would also receive Form
8805 from a partnership, and the Form
8805 should be attached to the U.S.
person's income tax return to claim a
withholding credit.