What is Form 8813?
Form 8813, the Partnership Withholding Tax Payment Voucher (Section 1446), is essential for partnerships that need to pay withholding tax to the U.S. Treasury. This form ensures that partnerships comply with tax regulations by properly withholding taxes on income earned by foreign partners. The tax is withheld in accordance with IRC Section 1446, which pertains to income effectively connected with a U.S. trade or business. Each payment of Section 1446 tax made during the partnership's tax year must be accompanied by this form.
What is Form 8813 used for?
Form 8813 is important for partnerships to manage their tax responsibilities. Here’s what it’s used for:
- Payment of Withholding Tax: To make payments of withheld tax to the U.S. Treasury.
- Installment Payments: To make installment payments of the withholding tax under section 1446.
- Accompanying Payments: To accompany each payment of section 1446 tax made during the partnership's tax year.
How to fill out Form 8813?
- 1
Fill in Basic Information: Enter the partnership's name, address, and employer identification number (EIN).
- 2
Calculate the Payment Amount: Determine the withholding tax due based on income allocated to foreign partners.
- 3
Enter Payment Information: Complete the voucher with the payment amount and the period for which the payment is made.
- 4
Download the Form: Click Done to save your completed Form 8813.
- 5
Mail the Form: Send Form 8813 and payment to the address specified in the form instructions.
Who is required to fill out Form 8813?
Partnerships and their withholding agents must complete Form 8813 to comply with IRS withholding requirements for foreign partners. After completion, the partnership or its withholding agent uses this form to make payments of withheld tax to the U.S. Treasury, accompanying each Section 1446 tax payment.
When is Form 8813 not required?
Partnerships do not need to file Form 8813 if they lack effectively connected taxable income that is allocable to foreign partners. Additionally, if a partnership has no withholding tax liability under Section 1446, it is not required to use Form 8813. Always check your specific situation to ensure compliance with tax regulations.
When is Form 8813 due?
The deadline for Form 8813 is quarterly. Payments are due on April 15, June 15, September 15, and December 15 of each year. This form must be submitted with each payment of Section 1446 tax during the partnership's tax year. Make sure to mark these dates on your calendar to avoid any late fees.
How to get a blank Form 8813?
To obtain a blank Form 8813, you can use our platform. The Internal Revenue Service (IRS) issues this form, and we have a blank version ready for you to fill out. Remember, our website helps with filling and downloading forms, but does not support filing.
Do you need to sign Form 8813?
Form 8813 requires a signature. The form must be signed by an authorized representative of the partnership, which can include a partner or a member of the limited liability company (LLC) if applicable. Currently, Form 8813 must be submitted with a handwritten (wet ink) signature, as it is not among the forms explicitly authorized for electronic signatures.
Where to file Form 8813?
To submit Form 8813, mail it with a check or money order to the "United States Treasury." Include the partnership's employer ID, tax year, and "Form 8813" on the payment.
Do not staple the voucher to your payment or send cash. Make sure to mail it to the address provided in the instructions, as it cannot be filed online.
