Today the IRS issued new instructions for Form 8966, indicating that a box has been added for the filer to check if the filer has no accounts to report.  This box is optional for filers other than direct reporting non-financial foreign entities (NFFEs) and sponsoring entities on behalf of a sponsored direct reporting NFFE.  The IRS also released 2015 instructions for Form 8804 (Annual Return for Partnership Withholding Tax), Form 8805 (Foreign Partner’s Information Statement of Section 1446 Withholding Tax), and Form 8813 (Partnership Withholding Tax Payment Voucher).