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Form 8813 Partnership Withholding Tax Payment Voucher (Section 1446) (Rev - irs ustreas

Form 8813 Partnership Withholding Tax Payment Voucher (Section 1446) (Rev - irs ustreas-2025

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Form 8813 is a Partnership Withholding Tax Payment Voucher used for reporting and paying withholding taxes under Section 1446 to the Internal Revenue Service. It includes instructions for completing the form, mailing payment, and necessary details such as the partnership's employer identification number and payment amount.

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What is the IRS form 8814 used for?

Parents use this form to report their childs income on their return, so their child will not have to file a return.

What is Form 8813 used for?

Use Form 8813 to pay the withholding tax under section 1446 to the United States Treasury. Form 8813 must accompany each payment of Section 1446 tax made during the partnerships tax year.

What is the 1446 withholding rule?

The final regulations require any transferee to withhold a tax equal to 10% of the amount realized on any transfer of a partnership interest (other than certain PTP interests) under IRC section 1446(f)(1), unless an exception to withholding applies.

What is the IRS form 8823 used for?

Housing credit agencies use Form 8823 as part of their compliance monitoring responsibilities under section 42(m)(1)(B)(iii) to notify the IRS of any building disposition or noncompliance with the low-income housing tax credit provisions.

How do I report a foreign partnership to the IRS?

Use Form 8865 to report the information required under section 6038 (reporting with respect to controlled foreign partnerships), section 6038B (reporting of transfers to foreign partnerships), or section 6046A (reporting of acquisitions, dispositions, and changes in foreign partnership interests).

Who must file 8813?

If you owe any withholding taxes for a foreign partner, these must be paid using Form 8813. These payments must be made quarterly through the tax year, on the 15th day of April, June, September, and December. To learn more about the laws surrounding these forms, review IRC section 1446.

Who must withhold on partnership withholding?

The partnership, or a withholding agent for the partnership, must pay the withholding tax. A partnership that must pay the withholding tax but fails to do so , may be liable for the payment of the tax and any penalties and interest. The partnership must determine whether a partner is a foreign partner.

What is the withholding rate for Section 1446?

The withholding tax rate under Section 1446 is generally aligned with the highest tax rate applicable to the type of income being reported. For most partnerships, the withholding rate on effectively connected taxable income (ECTI) is set at 37% for individual foreign partners and 21% for foreign corporate partners.

Form 8813 Partnership Withholding Tax Payment Voucher (Section 1446) (Rev - irs ustreas-2025

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