Form 8813: Partnership withholding tax payment voucher explained

Written by  Mel Whitney, EA

Last updated Jul 23, 2026

IRS Form 8813 is the payment voucher partnerships use to remit quarterly Section 1446 withholding tax on effectively connected taxable income (ECTI) allocable to foreign partners. The partnership files Form 8813 four times per year – once for each installment – along with the tax payment itself.

Form 8813 must accompany each quarterly installment payment of Section 1446 withholding tax, with payments due four times per year.

• Purpose: remit the partnership's withholding tax on ECTI allocated to foreign partners
• Who submits: the partnership (or its withholding agent), not the foreign partner
• What tax it covers: Section 1446(a) withholding – 37% on ECTI allocable to foreign individual partners and 21% on ECTI allocable to foreign corporate partners (2025)

What is Form 8813? The partnership withholding tax payment voucher explained

Form 8813 is the quarterly payment voucher for Section 1446 withholding tax.

When a US partnership earns income effectively connected with a US trade or business and allocates a share of that income to a foreign partner, the partnership must withhold tax on the foreign partner's allocable share and send it to the IRS during the year – not after year-end.

The voucher is straightforward: it identifies the partnership, the tax period, and the amount being paid. Think of it as the routing slip that tells the IRS which partnership account to credit and for which quarter. Without it, a mailed payment may be misapplied.

Form 8813 is part of a three-form system:

• Form 8813 – the quarterly payment voucher, filed with each installment during the year
• Form 8804 – the annual withholding tax return that reconciles the quarterly payments made with Form 8813
• Form 8805 – issued to each foreign partner, showing how much was withheld on their behalf

Who must file Form 8813: Partnership withholding requirements under Section 1446

Domestic and foreign partnerships that have effectively connected taxable income (ECTI) allocable to a foreign partner may have Section 1446 withholding obligations. Partnerships that are required to make Section 1446 installment payments use Form 8813 to remit those payments, as provided in the IRS instructions:

• Domestic partnerships with at least one foreign partner – any US partnership with effectively connected taxable income (ECTI) allocable to a nonresident alien individual, a foreign corporation, a foreign trust, or a foreign estate
• Foreign partnerships with effectively connected taxable income (ECTI) allocable to foreign partners may also have Section 1446 withholding obligations, subject to the rules in IRC §1446 and the IRS instructions

Publicly traded partnerships (PTPs) follow separate withholding and reporting rules under IRC §§1446(a) and 1446(f) – see Special situations below.

A partnership generally determines whether a partner is foreign or domestic using valid withholding documentation, such as Form W-8 or Form W-9. If appropriate documentation is not provided, the partnership must apply the applicable Section 1446 presumption rules when determining its withholding obligations.

Form 8813 due dates: Quarterly installment payment schedule for tax year 2025

Partnerships must submit Form 8813 four times per year, with the first installment due April 15 for calendar-year partnerships.

For tax year 2025, calendar-year partnerships follow this schedule:

The Q2 due date is June 16, 2025 (not June 15) because June 15, 2025 falls on a Sunday. The Form 8804 annual return is due March 16, 2026 because March 15 falls on a Sunday.

Fiscal-year partnerships substitute the 15th day of the 4th, 6th, 9th, and 12th months of their own tax year for the calendar dates shown above.

For a broader view of IRS estimated tax payment due dates, see TFX's expat tax payment calendar.

Form 8813 instructions: How to complete the voucher line by line

The withholding rate on Form 8813 is 37% for foreign individual partners and 21% for foreign corporate partners on their share of ECTI (2025).

The IRS Form 8813 instructions are published as part of the combined Instructions for Forms 8804, 8805, and 8813 (Rev. January 2026). The voucher itself is a single page. Complete it as follows:

1. Partnership name, address, and EIN – enter the partnership's legal name, address, and US employer identification number exactly as they appear on Form 1065.
2. Tax year – calendar-year partnerships enter the calendar year; fiscal-year partnerships enter the tax year's beginning and ending dates.
3. Payment amount – enter the total Section 1446 tax being remitted with this installment.

Form 8813 itself doesn't ask for the installment number, the ECTI amount, or the withholding rate – those come from your Form 8804-W calculation, not from the voucher.

Mail the completed Form 8813 with a check or money order payable to “United States Treasury” to: Internal Revenue Service Center, P.O. Box 409101, Ogden, UT 84409. Write the partnership's EIN, “Form 8813,” and the tax year on the check.

The Form 8813 PDF is available on the IRS website. Like the Form 1040-V payment voucher, Form 8813 is a routing document – it tells the IRS where to apply the payment.

How to calculate Section 1446 withholding for Form 8813

Partnerships can use Form 8804-W to calculate installment amounts that qualify for the safe harbor and avoid underpayment penalties.

TFX example – calculating quarterly withholding for a foreign individual partner

A domestic partnership allocates $200,000 of ECTI to a nonresident alien individual partner for tax year 2025.

• Annual withholding obligation: $200,000 × 37% = $74,000
• Each quarterly installment: $74,000 ÷ 4 = $18,500, submitted via Form 8813

If the same partnership also has a foreign corporate partner allocated $150,000 of ECTI:

• Annual withholding: $150,000 × 21% = $31,500
• Each quarterly installment: $7,875

The partnership combines both partners' amounts on a single Form 8813 for each installment – in this case, $18,500 + $7,875 = $26,375 per quarter.

The following three steps produce the installment amount:

• Determine each foreign partner's allocable share of ECTI – this follows the partnership agreement's allocation provisions, the same way income is allocated on Schedule K-1
• Apply the correct withholding rate by partner type – 37% for individuals, trusts, and estates; 21% for corporations. Certain capital gains categories may qualify for the 20% or 25% rates when properly documented.
• Use Form 8804-W to compute safe harbor installment amounts – the worksheet applies the principles of IRC Section 6655 to partnership withholding, including the annualized income installment method and the prior-year safe harbor

If a foreign partner submits Form 8804-C certifying partner-level deductions or losses that reduce their allocable share of ECTI, the partnership may – but is not required to – consider those deductions when calculating the installment payment.

EFTPS payment types for Form 8813 or 8804: Step-by-step guide

When paying via EFTPS, select tax form 8813 and the correct quarter-end date to ensure the installment is properly credited to the partnership account.

As of September 2024, the IRS confirmed that partnerships may use EFTPS (Electronic Federal Tax Payment System) to make Section 1446 installment payments. The following seven steps walk through the process:

1. Enroll at eftps.gov if the partnership is not already registered. Enrollment takes 5–7 business days by mail.
2. Log in and select “Make a Tax Payment.”
3. Choose tax form “8813” from the payment type dropdown. Select the correct EFTPS payment type for your Form 8813 installment.
4. Select “Partnership” as the taxpayer type.
5. Enter the tax period end date matching the installment quarter (e.g., March 31, 2025 for Q1).
6. Enter the payment amount and schedule the payment at least one business day before the due date.
7. Save the confirmation number. This is the partnership's proof of timely deposit.

When using EFTPS, select Form 8813 as the tax form, choose the correct quarter, and enter the estimated payment amount for the Section 1446 installment.

If the partnership pays electronically through EFTPS, retain the confirmation number for your records and follow the current IRS instructions for reporting the Section 1446 payment. Form 8813 should be used as applicable under those instructions.

For a broader overview of estimated tax payments for Americans abroad, see TFX's guide to IRS quarterly payments.

Can Form 8813 be e-filed? Electronic filing options and limitations

Form 8813 is not filed through the IRS e-file system. Partnerships may make Section 1446 payments through EFTPS or by mailing a check or money order with Form 8813, following the current IRS instructions. When paying electronically, follow the IRS instructions regarding whether Form 8813 is required for that payment method.

For context on other IRS estimated tax payment methods, see TFX's guide.

Payment methods for Form 8813: EFTPS, check, and other options

EFTPS is the IRS-identified electronic payment method for Form 8813 installments because it provides a confirmation number and allows advance scheduling.

The following payment methods are available for Section 1446 installment payments:

• EFTPS – free, allows scheduling up to 365 days in advance, and generates a confirmation number the partnership should retain as IRS proof of payment. This is the preferred method for recurring quarterly payments.
• Credit or debit card – may be available through IRS-approved third-party processors (Pay1040, ACI Payments, payUSAtax) where applicable. Follow the current IRS payment instructions for Forms 8804 and 8813. An IRS credit card payment carries a convenience fee. Personal cards run 1.75%–1.85% of the payment amount; a partnership paying with a commercial or business card is charged 2.89%–2.95%. On an $18,500 quarterly installment, that fee could exceed $500.

Partnerships making payments by check or money order must include a paper Form 8813 – see mailing details above.

Always record and retain the EFTPS confirmation number as proof of timely payment. If the IRS later asserts a missed or late installment, the confirmation number is the fastest way to resolve the dispute.

For more on estimated tax payment options, see TFX's guide.

Form 8813 vs Form 8804 vs Form 8805: Understanding the relationship

Form 8813 is the quarterly payment voucher, Form 8804 is the annual reconciliation return, and Form 8805 is the statement given to each foreign partner showing their withheld amount.

The three Section 1446 forms work together for a partnership with foreign partners:

The quarterly payments made with Form 8813 during the year add up to the total shown on Form 8804. If the partnership overpaid, it may generally request a refund or elect to apply the overpayment to the next year's liability, subject to the rules on Form 8804. If the partnership underpaid, the remaining balance is due with Form 8804.

Safe harbor rules for Section 1446 installment payments

A partnership may qualify for the prior-year safe harbor by paying four equal installments totaling 100% of the prior year's Section 1446 tax liability, provided the requirements in the Form 8804-W instructions are met.

Two safe harbor methods protect partnerships from underpayment penalties on their Section 1446 installments:

• Prior-year method – pay 100% of the prior year's Section 1446 tax liability in four equal installments. Each installment must equal at least 25% of the prior year's total. This method works only if the partnership filed Form 8804 for the prior year and that return showed a tax liability.
• Annualized ECTI method – use Form 8804-W to calculate installments based on annualized ECTI for each quarter. This method adjusts for partnerships with uneven income throughout the year.

If the partnership's actual Section 1446 liability turns out to be higher than the installment amounts, but each installment met the safe harbor threshold, no underpayment penalty applies.

Penalties for failing to file or pay Form 8813 on time

The IRS can assess penalties on any underpaid Section 1446 installment, making timely Form 8813 payments critical for partnerships with foreign partners.

Three penalty categories apply to late or missing Section 1446 payments:

• Underpayment penalty for installments – calculated on Schedule A (Form 8804) using the principles of IRC Section 6655. The penalty is essentially an interest charge on the underpaid amount from the installment due date to the earlier of the payment date or the Form 8804 due date. The rate is the federal short-term rate plus 3 percentage points, adjusted quarterly.
• Failure-to-file penalties generally follow IRC §6651 (generally 5% of the unpaid tax for each month or part of a month, up to 25%), with any applicable minimum penalty determined using the IRS's annual inflation-adjusted amounts.
• Interest on underpayments accrues from the installment due date at the federal short-term rate plus 3 percentage points, compounding daily.

These penalties apply separately. A partnership that misses two quarterly Form 8813 payments and then files Form 8804 late faces the installment underpayment penalty on each missed quarter, plus the failure-to-file penalty on the annual return, plus interest on the full unpaid balance.

The IRS may provide penalty relief where the partnership establishes reasonable cause under applicable law. Whether relief is available depends on the specific facts and circumstances.

The partnership should document the withholding certificate it relied on and the date it discovered the error.

For more on international tax forms and foreign withholding requirements, see TFX's guide.

Common mistakes to avoid when filing Form 8813

One of the most costly Form 8813 errors is applying the corporate withholding rate of 21% to foreign individual partners, who are subject to the 37% rate on their ECTI allocation.

The following five errors cause the most problems for partnerships filing Form 8813:

1. Using the wrong withholding rate – applying the 21% corporate rate to a foreign individual partner instead of the 37% individual rate. This single error creates an immediate 16-percentage-point shortfall on every quarterly payment.
2. Missing a quarterly deadline – each installment has its own due date and triggers a separate underpayment penalty calculation. Paying the full annual amount with Form 8804 does not cure a missed quarterly installment.
3. Entering the wrong EIN – the partnership's own EIN goes on Form 8813, not the foreign partner's taxpayer identification number. A mismatched EIN routes the payment to the wrong account.
4. Not filing when ECTI is zero – some partnerships assume no ECTI or a Form 8804-C reduction means no filing is needed, but the IRS instructions can still require Form 8813 for that installment even when no withholding tax is due.
5. Mailing Form 8813 without the payment – the voucher must accompany the check or money order. A voucher without a payment does not satisfy the installment obligation. If paying electronically via EFTPS, follow the current IRS instructions on whether Form 8813 is still required.

For related filing considerations, see TFX's guide on green card holder foreign income tax obligations.

Partnership withholding errors carry penalties for every missed quarter.

Learn more about Forms 8813, 8804, and 8805

Special situations: PTPs, tiered partnerships, and mid-year partner changes

Three special scenarios require different treatment under the Section 1446 rules:

• Publicly traded partnerships (PTPs) – as noted above, PTPs follow separate rules under IRC §§1446(a) and 1446(f) instead of the standard quarterly Form 8813 process, which applies to non-publicly traded partnerships.
• Tiered partnerships – when a lower-tier partnership allocates ECTI to an upper-tier foreign partnership, the lower-tier partnership must withhold and file Form 8813 on the ECTI allocable to the upper-tier foreign entity. The upper-tier partnership may then need to withhold again on its own foreign partners.
• New or departing partners mid-year – withholding is calculated based on the partner's allocable share of ECTI for the portion of the year they were a partner. If a foreign partner joins or leaves mid-year, the partnership adjusts the ECTI allocation used in the Form 8804-W calculation for the remaining installment periods.

For more on how tax reform affected pass-through businesses, see TFX's coverage.

How foreign partners use Form 8805 to claim withheld amounts

Foreign partners must attach Form 8805 to their US income tax return to receive credit for Section 1446 withholding paid by the partnership on their share of ECTI.

After the partnership files Form 8804 and issues Form 8805 to each foreign partner, the foreign partner uses that form to claim credit for the withholding:

• Individual foreign partners attach Form 8805 to Form 1040-NR
• Foreign corporate partners attach Form 8805 to Form 1120-F
• The credit offsets the partner's US income tax liability on the same ECTI
• If the amount withheld exceeds the partner's actual tax, the excess is refundable

The partnership must furnish Form 8805 to each foreign partner by the same date Form 8804 is due – March 15 for calendar-year partnerships (March 16, 2026 for tax year 2025).

A foreign partner who does not receive Form 8805 should contact the partnership directly – the partner cannot claim the credit without it.

Form 8813 and Form 1065: Integration with the partnership tax return

The Section 1446 withholding tax reported on Form 8804 is separate from the partnership information return on Form 1065, but both must reflect consistent ECTI allocations to foreign partners.

Form 8813 quarterly payments feed into Form 8804 (the annual Section 1446 return). Form 1065 is the partnership's annual information return reporting each partner's distributive share of income, deductions, and credits on Schedule K-1. The two returns are filed separately but must agree on the same ECTI allocation amounts.

A mismatch between the ECTI reported on Form 8804 and the Schedule K-1 allocations on Form 1065 can trigger IRS scrutiny. Common causes include:

• The partnership adjusts ECTI allocations late in the year but does not update the Form 8804-W calculations used for earlier installment payments
• Schedule K-1 income includes items that are not effectively connected (e.g., portfolio income), inflating the K-1 total relative to the ECTI figure on Form 8804
• A mid-year partner change shifts allocations on Form 1065 without a corresponding adjustment to the Section 1446 withholding calculation

For background on partnerships with increased filing requirements, see TFX's webinar recording.

Multiple forms, four quarterly deadlines, and two separate returns – we handle all of it.

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Record-keeping requirements for Section 1446 withholding

Retain EFTPS confirmations, Forms 8813, Forms 8804-W, Forms 8805, and related records for as long as they may be needed for federal tax administration. In many cases this is at least three years after the return is filed, but longer retention may be appropriate depending on the circumstances.

The following records should be maintained for every tax year in which the partnership has Section 1446 withholding obligations:

• EFTPS confirmation numbers for each quarterly payment
• Copies of all Form 8813 vouchers submitted (if payment was made by check)
• Form 8804-W worksheets used to calculate installment amounts
• Documentation of each foreign partner's status – Form W-8BEN or W-8BEN-E
• Copies of Form 8805 issued to each foreign partner
• Any Form 8804-C certifications received from foreign partners

Forms W-8 remain valid under the applicable IRS validity rules until they expire or a change in circumstances makes them incorrect. The applicable validity period depends on the type of Form W-8 and the IRS regulations. Partnerships should monitor expiration dates and obtain updated forms when required.

An expired or invalid W-8 form means the partnership cannot rely on reduced rates or treaty benefits – it must withhold at the default statutory rate.

Related IRS forms

Several IRS forms have numbers close to 8813 but serve unrelated purposes.

The following eight forms are not part of the Section 1446 withholding system:

None of these forms relate to Section 1446 partnership withholding. If you are searching for the quarterly payment voucher for partnership withholding tax on foreign partners' ECTI, Form 8813 is the correct form.

Year-round compliance for partnerships with foreign partners – TFX handles it.

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