Form 8813 is the payment voucher the Internal Revenue Service (IRS) uses for the withholding tax a partnership pays under section 1446. It must accompany each payment of Section 1446 tax made during the partnership's tax year. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the form and the separate Instructions for Forms 8804, 8805, and 8813 are published by the IRS.
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What is 8813?
Form 8813, Partnership Withholding Tax Payment Voucher (Section 1446), is the Internal Revenue Service (IRS) voucher a partnership uses to pay the withholding tax under section 1446 to the United States Treasury. It travels with the payment and identifies who is paying and for which tax year.
The voucher is a single page issued under OMB No. 1545-1119, and the revision printed on it is Rev. December 2008. It asks for three entries: the partnership's U.S. employer identification number (EIN) on line 1, the amount of the payment on line 2, and the partnership's name and address on line 3. At the top you give the calendar year, or the tax year's beginning and ending dates.
The form refers to the separate Instructions for Forms 8804, 8805, and 8813, which explain how to handle a P.O. box or foreign address on line 3 and give the rest of the procedure. If the partnership has applied the provisions of Regulations section 1.1446-6, the voucher says to attach all required Forms 8804-C and computations.
The IRS page for the form also notes that partnerships may use EFTPS, the IRS electronic payment system, for their payments (posted September 25, 2024).
Who needs to file 8813?
Partnerships that pay withholding tax under section 1446 use Form 8813. The IRS states that the voucher must accompany each payment of Section 1446 tax made during the partnership's tax year, so a partnership making several payments in a year completes a voucher for each one.
Details the form attaches to the use of the voucher:
- The voucher carries the partnership's own information: its U.S. employer identification number on line 1 and its name and address on line 3.
- A partnership that has applied the provisions of Regulations section 1.1446-6 must attach all required Forms 8804-C and computations.
- A partnership with a P.O. box or foreign address should read the separate Instructions for Forms 8804, 8805, and 8813 before completing line 3.
Partnerships that pay electronically through EFTPS should check the IRS instructions to see how that payment method relates to the voucher. The form does not describe any other group of users.
When to file 8813
Complete Form 8813 each time the partnership makes a payment of Section 1446 tax during its tax year: the IRS says the voucher must accompany each such payment. The voucher has no due date of its own printed on it, so it goes out with the payment.
At the top of the form you enter the calendar year, or the beginning and ending dates of the tax year to which the payment applies. For the dates by which Section 1446 tax payments are due, see the separate Instructions for Forms 8804, 8805, and 8813.
Documents you need
- A check or money order payable to the "United States Treasury" for the payment, marked with the partnership's EIN, the tax year and "Form 8813"; cash is not accepted.
- All required Forms 8804-C and computations, only if the partnership has applied the provisions of Regulations section 1.1446-6.
How to fill out 8813
Enter the tax year
At the top, enter the calendar year, or the tax year beginning and ending dates, for which the payment is made.
Enter the partnership's EIN on line 1
Line 1: the partnership's U.S. employer identification number.
Enter the payment amount on line 2
Line 2: the amount of this payment. Use the figure that matches the check or money order you are sending.
Enter the partnership's name and address
Line 3: the partnership's name and address (number, street, room or suite no., city, state and ZIP code). For a P.O. box or foreign address, see the instructions.
Note any Regulations section 1.1446-6 attachments
If the partnership has applied the provisions of Regulations section 1.1446-6, gather all required Forms 8804-C and computations to send with the payment.
Prepare the check or money order
Make it payable to the "United States Treasury." Write the partnership's EIN, the tax year and "Form 8813" on it; do not send cash.
Review and download the completed PDF
Check the EIN, tax year, amount and address, then download or print the completed PDF from FillingPDF. Keep the voucher separate from the payment, without stapling, and send as described under How to submit.
How to submit 8813
Form 8813 is sent with the payment by mail; the IRS also notes that partnerships may use EFTPS.
- By mail: send the voucher together with a check or money order payable to the "United States Treasury." Write the partnership's employer identification number, the tax year and "Form 8813" on the check or money order. Do not staple or attach the voucher to the payment, and do not send cash.
- Attachments: if the partnership has applied the provisions of Regulations section 1.1446-6, attach all required Forms 8804-C and computations.
- EFTPS: the IRS page for the form states that partnerships may use EFTPS. See the Instructions for Forms 8804, 8805, and 8813 for how to use it.
The voucher prints no mailing address; the separate Instructions for Forms 8804, 8805, and 8813 are the place to confirm where to send it. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Stapling or attaching the voucher to the check or money order; the form says not to staple or attach it to the payment.
- Sending cash; the form says not to send cash, only a check or money order.
- Making the check or money order payable to anyone other than the "United States Treasury."
- Leaving the partnership's employer identification number, the tax year or "Form 8813" off the check or money order.
- Omitting Forms 8804-C and the computations when the partnership has applied Regulations section 1.1446-6.
- Entering a P.O. box or foreign address on line 3 without checking the separate Instructions for Forms 8804, 8805, and 8813.
- Sending a payment of Section 1446 tax without a voucher; the voucher must accompany each payment made during the tax year.
Frequently asked questions
What is Form 8813 used for?
Form 8813 is the IRS voucher used to pay the withholding tax under section 1446 to the United States Treasury. It must accompany each payment of Section 1446 tax a partnership makes during its tax year.
Do I file Form 8813 once a year or with every payment?
With every payment. The IRS says Form 8813 must accompany each payment of Section 1446 tax made during the partnership's tax year, so each payment gets its own voucher. The form prints no separate due date.
How do I pay with Form 8813?
Mail the voucher with a check or money order payable to the "United States Treasury." Write the partnership's EIN, the tax year and "Form 8813" on the payment, do not staple the voucher to it, and do not send cash.
Can partnerships pay section 1446 tax through EFTPS?
Yes. The IRS page for Form 8813 states that partnerships may use EFTPS, in a note dated September 25, 2024. Check the Instructions for Forms 8804, 8805, and 8813 for how electronic payment works.
When do I attach Form 8804-C to Form 8813?
When the partnership has applied the provisions of Regulations section 1.1446-6. The voucher says to attach all required Forms 8804-C and computations; the instructions explain what they must contain.
What goes on line 3 if the partnership has a P.O. box or foreign address?
Line 3 asks for the partnership's name and address, and the form says to see the instructions if you have a P.O. box or foreign address. Follow the separate Instructions for Forms 8804, 8805, and 8813.
Can I fill out Form 8813 online on FillingPDF?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not send the voucher or your payment to the IRS; you submit it through the IRS channels.
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