8813

Partnership Withholding Tax Payment Voucher (Section 1446)

Agency
IRS
Revision
Rev. December 2008
Fillable fields
9
Pages
1
Official source
IRS form page
Checked
October 21, 2026
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Page 1 of form 8813

Form 8813: Partnership Withholding Tax Payment Voucher (Section 1446)

Form 8813 is the payment voucher a partnership uses to pay the withholding tax under section 1446 to the United States Treasury. The instructions say this tax is based on effectively connected taxable income (ECTI) allocable to foreign partners, and that Form 8813 must accompany each payment of section 1446 tax made during the partnership's tax year.

The voucher is short: the tax year, the partnership's employer identification number (EIN), the amount of the payment, and the partnership's name and address. The form says to mail it with a check or money order payable to the "United States Treasury." Form 8813 works alongside Form 8804, the annual return for partnership withholding tax, and Form 8805, the statement for each foreign partner. All three share one set of instructions.

Foreign partners do not file Form 8813. You can fill it out free in your browser on this page and download the result without an account.

Top of page 1 of Form 8813: Partnership Withholding Tax Payment Voucher (Section 1446), as printed by IRS

What's on Form 8813

Tax year

Spaces for the calendar year, or the beginning and ending dates of the partnership's tax year.

Line 1: partnership's EIN

The partnership's U.S. employer identification number.

Line 2: amount of this payment

The dollar amount of section 1446 withholding tax sent with this voucher.

Line 3: name and address

The partnership's name, street address with room or suite number, city, state and ZIP code. The form points to the instructions for a P.O. box or foreign address.

Payment notes

The left margin says to mail the voucher with a check or money order, not to staple or attach it to the payment, and not to send cash.

Regulations section 1.1446-6 note

If the partnership applied Regulations section 1.1446-6, the form says to attach all required Forms 8804-C and computations.

How to fill out Form 8813

  1. 1

    Tax year

    Fill in the calendar year, or the beginning and ending dates of the partnership's tax year.

  2. 2

    Line 1

    Enter the partnership's EIN. If the EIN has not arrived yet, the instructions say to enter the date the partnership applied for it, then send the number to the IRS at the Where To File address once received.

  3. 3

    Line 2

    Enter the installment amount. The instructions point to Form 8804-W for figuring each installment, and list an applicable percentage of 21% (0.21) for corporate partners and generally 37% (0.37) for non-corporate foreign partners.

  4. 4

    Line 3

    Enter the name and address. The instructions say to put a suite, room or unit number after the street, use a P.O. box only if mail is not delivered to the street address, and write "c/o" with a third party's name for mail received through an accountant or attorney.

  5. 5

    Prepare the payment

    Make the check or money order payable to the "United States Treasury" and write the partnership's EIN, the tax year and "Form 8813" on it, as the form says.

  6. 6

    Attach documentation

    If the installment was reduced because of Forms 8804-C or state and local income tax deductions, the instructions say to attach the Forms 8804-C and a statement showing the calculation of the tax due.

Why fill Form 8813 on indox

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Where to send it, due dates and penalties

Where to send it

The instructions say to file Forms 8804, 8805 and 8813 with the Internal Revenue Service Center, P.O. Box 409101, Ogden, UT 84409.

Due dates

The instructions say to file on or before the 15th day of the 4th, 6th, 9th and 12th months of the partnership's tax year for U.S. income tax purposes.

Paying through EFTPS

Payments related to Forms 8804 and 8813 may be sent through the Electronic Federal Tax Payment System (EFTPS) instead of a check or money order. The instructions say Forms 8804 and 8805 are still filed (and 8813, as applicable).

Telling foreign partners

The instructions say the partnership notifies all foreign partners of their allocable shares within 10 days of the installment due date or, if paid, the date the installment payment is made.

Late payment penalty

The instructions say the penalty for not paying tax when due is usually half of 1% (0.005) of the unpaid tax for each month or part of a month, and can't exceed 25% (0.25) of the unpaid tax, unless the partnership shows reasonable cause.

Year-end balance

The instructions say any additional amount due is generally paid when filing Form 8804, or with Form 7004 if the partnership requests an extension of time to file Form 8804.

Related forms

Who files Form 8813?

  • Partnerships with foreign partners

    The instructions say a foreign or domestic partnership that has ECTI allocable to a foreign partner pays a withholding tax equal to the applicable percentage of that ECTI, in installments sent with Form 8813.

  • Withholding agents

    The instructions treat requirements for withholding agents as requirements of the partnership itself, and say a partnership or withholding agent may send withheld amounts with a check or money order and Form 8813.

  • Partnerships with reduced installments

    When an installment is reduced because of a partner's Form 8804-C or state and local income tax withheld for a partner, the instructions say Form 8813 is filed for that period even if no section 1446 tax is due.

  • Not filed by foreign partners

    Foreign partners receive Form 8805 from the partnership and attach it to their U.S. income tax return to claim a credit for the section 1446 tax withheld for them.

  • Not for publicly traded partnerships

    The instructions say a publicly traded partnership (PTP) reports withholding from distributions on Forms 1042, 1042-S and 1042-T instead of following these instructions.

The partnership, or a withholding agent acting for it, completes Form 8813 and sends it to the IRS with each installment of section 1446 withholding tax.

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Questions about Form 8813

Who sends Form 8813 to the IRS?

The partnership, or a withholding agent, sends it with each payment of section 1446 withholding tax during the partnership's tax year. Foreign partners do not file it.

How often is Form 8813 filed?

The instructions describe four installment payments during the tax year, due on or before the 15th day of the 4th, 6th, 9th and 12th months of the partnership's tax year, each made with Form 8813.

Can the payment be made electronically?

Yes. The instructions say payments may be sent through EFTPS instead of a check or money order. Forms 8804 and 8805 are still filed (and 8813, as applicable).

What if the partnership has no EIN yet?

The instructions say to enter on line 1 the date the partnership applied for its EIN and to send the number to the IRS once it arrives. They note that a missing EIN can delay processing of payments for the partners.

Is Form 8813 filed when no tax is due?

The instructions say yes when an installment was reduced because of a partner's Form 8804-C or state and local income tax deductions. Form 8813 is then filed for that period, with the required documentation, even if no section 1446 tax is due.

How is Form 8813 different from Forms 8804 and 8805?

The instructions say Form 8813 pays the tax during the year, Form 8804 reports the total section 1446 liability for the year, and Form 8805 shows each foreign partner's share of ECTI and the tax credit.