In general, partnerships whether foreign or domestic must report their distributive share of US source income allocated to a foreign partner on a specific form, and apply a withholding tax. 

Tax Lynx can help your organization:

• File a Form 1065 when the partnership has income effectively connected to a trade or business in the US,
• File federal forms 8804, 8805 and 8813 when the partnership has a foreign partner,
• File a waiver of withholding for certain foreign partners,
• Claim a refund of U.S. Tax withheld at source, 
• Disclosed a treaty based position.