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

What is 8813?

A partnership with effectively connected taxable income allocable to foreign partners does not wait until year end to pay the section 1446 withholding tax. It makes installment payments during the year, and Form 8813 is the voucher that accompanies each payment so the IRS can credit it to the right partnership account. The amounts paid with Forms 8813 are later reconciled on the annual return, Form 8804.

The voucher itself is short: it identifies the partnership and the amount of the payment. The work is in figuring the installment, which is based on the partnership’s estimate of effectively connected income allocable to foreign partners for the year. The Form 8804 instructions cover the installment due dates and how to compute each payment.

Who files 8813?

• Partnerships making quarterly installment payments of section 1446 withholding tax
• Withholding agents remitting section 1446 tax on behalf of a partnership
• Foreign partnerships with U.S. effectively connected income allocable to foreign partners
• LLCs taxed as partnerships that have foreign members and U.S. business income

How to fill out 8813

1. Enter the partnership’s name, employer identification number, and address on the voucher.
2. Figure the installment of section 1446 tax due for the period using the method in the Form 8804 instructions.
3. Enter the payment amount on the voucher.
4. Download the completed PDF and mail the voucher with a check or money order to the address in the instructions, or note the payment details if paying electronically.
5. Keep a record of each installment, since the total paid with Forms 8813 is claimed on the annual Form 8804.