8985-V

Tax Payment by a Pass-Through Partner

Agency
IRS
Revision
December 2019
Fillable fields
27
Pages
1
Official source
IRS form page
Checked
October 21, 2026
Fill 8985-V online
Page 1 of form 8985-V

Form 8985-V: Tax Payment by a Pass-Through Partner

Form 8985-V, Tax Payment by a Pass-Through Partner, is a one-page payment voucher. The voucher says to file it only when making a payment by check or money order, and to mail it with a check or money order payable to "United States Treasury".

The pass-through partner checks the type of payment, BBA exam push out or BBA AAR push out, and marks what the payment is for: an imputed underpayment, penalties or interest. It also gives the payment due date, the amount paid, an audit control number if applicable, the partner's tax year ending date and TIN, and the type of return the partner files: Form 1065, Form 1120-S, Form 1041 or another form.

The voucher says to write the TIN and "Form 8985" on the check or money order. You can fill out the PDF free in your browser on this page and download it without an account.

Top of page 1 of Form 8985-V: Tax Payment by a Pass-Through Partner, as printed by IRS

What's on Form 8985-V

Type of payment

Two boxes: BBA exam push out and BBA AAR push out.

Payment due date and amount

The payment due date in MM/DD/YYYY format and the amount being paid by check or money order.

What the payment is for

Boxes for an imputed underpayment, penalties and interest.

Audit and tax year details

Audit control number (if applicable), the partner's applicable tax year ending date and the partner's TIN.

Return type, name and address

The type of return the partner files, the name of the pass-through partner, and a U.S. or foreign address.

Partner's representative

The representative's name and phone number.

How to fill out Form 8985-V

  1. 1

    Choose the payment type

    Check BBA exam push out or BBA AAR push out, as the payment applies.

  2. 2

    Enter the date and amount

    Enter the payment due date as MM/DD/YYYY and the amount paid by check or money order.

  3. 3

    Mark what it covers

    Check imputed underpayment, penalties or interest for the amount being paid.

  4. 4

    Add the tax year and TIN

    Enter the audit control number if one applies, the partner's applicable tax year ending date and the partner's TIN.

  5. 5

    Partner details

    Check the return type, then print or type the pass-through partner's name and address and the representative's name and phone.

  6. 6

    Prepare the payment

    Make the check or money order payable to "United States Treasury" and write the TIN and "Form 8985" on it. Enclose it with the voucher without stapling or attaching.

Why fill Form 8985-V on indox

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Sending the payment

Only for checks and money orders

The voucher says to file it only if making a payment by check or money order.

Payee and notes on the check

Make the check or money order payable to "United States Treasury" and write the taxpayer identification number (TIN) and "Form 8985" on it.

No cash, no staples

The voucher says not to send cash, and to enclose the payment with the voucher without stapling or attaching it.

Mailing address

The voucher prints no mailing address. It says to mail the voucher with the payment and refers to its instructions.

Who uses Form 8985-V?

  • Pass-through partners paying by check

    The voucher says to file it only if you are making a payment by check or money order. It is mailed with that payment.

  • Partners that file Form 1065

    Form 1065 is one of the return types the voucher lists under Type of tax return filed by the Partner.

  • Partners that file Form 1120-S or 1041

    The voucher also lists Form 1120-S and Form 1041, and an Other box with space for another form number.

  • The partner's representative

    The voucher has a Partner's Representative section with a name and a phone number.

A pass-through partner that is paying by check or money order. The voucher asks for the type of return the partner files and the partner's representative, and goes to the IRS with the payment.

Official sources and the blank

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Questions about Form 8985-V

When is Form 8985-V used?

The voucher says to file it only when the pass-through partner is making a payment by check or money order.

Who is the check made payable to?

The voucher says "United States Treasury", with the TIN and "Form 8985" written on the check or money order.

What can the payment cover?

The voucher has boxes for an imputed underpayment, penalties and interest.

Which partners does the voucher list?

Under Type of tax return filed by the Partner it lists Form 1065, Form 1120-S and Form 1041, plus an Other box for another form number.

Can cash be sent with Form 8985-V?

No. The voucher says do not send cash.