Form 8805 and 1042

[Terry D EA]

This is a partnership organized in Delaware with foreign (Canadian partners). The company is an investing company and each partner shares in the profits & Losses equally. I'm not real familiar with form 1042 or form 1042-S nor the 8805. I'm trying to understand when these forms are needed? There is income distributed to the partners by the partnership equally. Would that in and of itself make the partnership a withholding agent? The previous year form 1065 had the boxed checked NO for any payments made that would required filing form 1042 under ch 3 or 4. Because form 1065 is a pass through entity, no distributions were taken and no wages paid is this the reason the prior CPA checked the box no. Doesn;'t seem right to me. The way I read the rules with the section 1446 tax, makes me feel the form is needed. Help please.