# Form 8813

URL: https://pdf.net/pdf-forms/tax-forms/form-8813
Category: Tax Forms
Attributes: Official IRS form, Trusted by accountants

IRS Form 8813 voucher is used to pay the withholding tax based on effectively connected taxable income (ECTI) allocated to foreign partners.

With our fillable Form 8813, the entire process is very simple and doesn’t require any advanced computer knowledge. Just fill out the tax form with the required information and download it to your device.

## Versions

- 2008 — [download PDF](https://cdn.sanity.io/files/i16te7yp/production/7c17813e390e74a9d894f58e80b16712bc1fd464.pdf)

## How to Fill Out Form 8813

Step 1: Open our PDF editor.

Step 2: Read the Form 8813 instructions.

Step 3: Include the partnership’s U.S. employer identification number (EIN).

Step 4: Write the payment amount.

Step 5: Add the information about the partnership.

Step 6: Mail the voucher with a check or money order.

## Facts

### What Is Form 8813 Used For?

Form 8813 is used to pay the withholding tax based on effectively connected taxable income (ECTI) allocated to foreign partners. Essentially, this form is a voucher sent with a check or money order each quarter.

### Who Should Use Form 8813?

Form 8813 should be used by U.S. partnerships with foreign partners whose income is effectively connected with a U.S. business or trade. In other words, the entity that files Forms 8804 and 8805 must also submit IRS Form 8813.

### When Is Form 8813 Due?

Since the ECTI-based withholding tax is paid quarterly, in installments, Form 8813 is due by the 15th day of the 4th, 6th, 9th, and 12th months of the partnership’s tax year.

### What Happens If Form 8813 Is Not Submitted?

If you use the Electronic Federal Tax Payment System (EFTPS) to pay your taxes, you don’t need to submit Form 8813. However, if you pay by checks or money orders, you should include IRS Form 8813 with your payment to ensure it is properly processed.



Missing or underpaying those installments may result in an underpayment penalty under IRC Section 6655, which accrues from each missed due date until the balance is settled. To avoid this penalty, each quarterly payment must meet safe harbor requirements—generally, 25% of the annual estimated tax.

### How and Where Do I File Form 8813?

You should file Form 8813 with the IRS, using the address provided on the official website. There is no e-filing option for this document; if you want to make your payments electronically, use the EFTPS.

## Related forms

- [Form 8804](https://pdf.net/pdf-forms/tax-forms/form-8804)
- [Form 1065](https://pdf.net/pdf-forms/tax-forms/form-1065)
- [Form W-8BEN](https://pdf.net/pdf-forms/tax-forms/w-8ben-form)
- [Form 1042-S](https://pdf.net/pdf-forms/tax-forms/form-1042-s)
- [Form 1120-F](https://pdf.net/pdf-forms/tax-forms/form-1120-f)