| When should a partnership file Form 8804 and 8805?
Generally, file these forms on or before the 15th day of the 4th month following the close of the partnership's tax year.
For partnerships that keep their records and books of account outside the United States and Puerto Rico, the due date is the 15th day of the 6th month following the close of the partnership's tax year.
If the partnership is permitted to file these forms on or before the 15th day of the 6th month, check the box at the top of Form 8804.
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