According to this IRS source, it states If during a partnership's tax year the partnership has taxable income effectively connected with the conduct of a trade or business within the United States that is allocable to a foreign partner, the Internal Revenue Code requires the partnership to report and pay a withholding tax under IRC section 1446 to the IRS.
Reporting means reporting the interest and capital gains as well as the withholding taxes that was levied against the foreign partners.
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