The Jobs and Growth Tax Relief Reconciliation Act of 2003 reduced the income tax rates for noncorporate taxpayers. Because the applicable rate for computing the section 1446 withholding tax for both corporate and noncorporate foreign partners is now 35%, the previously separate computation lines on Forms 8804 and 8805 have been combined.

The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in instructions on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.