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IRSOther IRS Forms (7000–9999)

Official form guide

Form 8612: 8612

Form 8612 is the U.S. Information Return for a partnership’s share of income tax withheld on foreign partners. File it when a partnership must report tax withheld on a foreign partner’s share of effectively connected income.

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Form Overview

IRS Form 8612 - 8612

Form 8612 is the U.S. Information Return for a partnership’s share of income tax withheld on foreign partners. File it when a partnership must report tax withheld on a foreign partner’s share of effectively connected income.

It captures the partnership’s EIN, the foreign partner’s identifying information, the amount of tax withheld, and the partner’s share of income.

Risk Radar

Scan points
  • 1A single typo in the foreign partner’s ID can invalidate the entire filing.
  • 2Using an incorrect foreign partner TIN
  • 3Mis‑calculating the partner’s share of withheld tax
  • 4Omitting the partnership’s signature
  • 5Sending the form to the wrong IRS address

Plain English

If your partnership paid U.S. tax on behalf of a foreign partner, you use Form 8612 to tell the IRS how much was withheld. The form reports the partner’s share and the amount sent to the Treasury.

Submission Date

  • Filing date: 2026-01-26 15:10:39
  • Preparation window: collect IDs, supporting records, and signatures in advance.
  • Final review: verify names, dates, and required fields before submission.

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Glossary Terms

partnershipincome taxforeignincome

Hover a term to preview the meaning.

What this form is for

  • Use when a partnership withholds U.S. tax on a foreign partner’s share.
  • Do not use for domestic partners or for withholding on non‑effectively connected income.
  • If the partnership only reports backup withholding, use Form 945 instead.

Form selector

Use this form or another form?

Backup withholding only

Covers only backup tax, not partner share

✓ Verify type of withholding before switching

Form 945

Withholding on non‑partner payments

Reports payments to foreign persons, not partnership shares

✓ Confirm recipient is not a partner

Form 1042-S

Deadline or filing window

Form 8612 must be filed by the partnership’s tax return due date, including extensions (generally March 15 for calendar‑year partnerships, or the 15th day of the third month after the partnership’s fiscal year). If the partnership files an extension, the Form 8612 deadline extends with it. No separate deadline is listed.

  • —Partner’s share of ECI | (Partner’s allocation % × Total ECI) | Taxable amount | Verify percentage matches partnership agreement

Checklist

What you need before filling it out

1

Partner identification

Passport or ITIN copy · Partner’s file or Form W-8BEN

⚠ Wrong ID number entered✕ High
2

Tax withheld amount

Withholding statements · Partnership’s cash ledger

⚠ Rounding errors✕ Medium
3

Allocation percentage

Partnership agreement · Schedule K‑1

⚠ Mismatched %✕ High
4

Signature

Authorized officer’s signature · Signature page

⚠ Missing or unauthorized sign✕ High
5

Mailing address

IRS instructions · IRS website

⚠ Outdated address used✕ Low

Before you submit

  1. 1Confirm the form edition is 2024
  2. 2Verify partnership EIN matches the return
  3. 3Check foreign partner’s ID number and name spelling
  4. 4Re‑calculate the partner’s share of withheld tax
  5. 5Ensure allocation percentage matches Schedule K‑1
  6. 6Attach any required statements of tax withheld
  7. 7Sign the form with an authorized officer’s signature
  8. 8Select the correct mailing address or e‑file provider
  9. 9Retain a copy of the completed form and supporting docs
  10. 10Mark the filing date on the copy
  11. 11Confirm no other forms (e.g., 945) are required for the same payment
  12. 12Double‑check that the filing is on or before the partnership deadline

How to file this form

  1. 1Gather partnership EIN, foreign partner’s TIN/passport, and allocation data.
  2. 2Calculate the partner’s share of effectively connected income and tax withheld.
  3. 3Complete identification and withholding sections on Form 8612.
  4. 4Attach any required statements of tax withheld.
  5. 5Sign the form as an authorized partnership officer.
  6. 6Mail to the IRS address in the instructions or submit via an approved e‑file provider.
  7. 7Record the mailing/submission date and keep a copy for records.

Known limitations

  1. 1Instructions may not list every foreign‑partner document type; verify with the partner.
  2. 2IRS e‑file eligibility is limited to certain software providers.
  3. 3The form does not accept electronic signatures; a handwritten signature is required.
  4. 4No fee schedule is provided; assume no filing fee unless otherwise notified.

Field map

Compact field-by-field guide

6 fields

General Info

2 items

Taxpayer Name and TIN

Full legal name and taxpayer identification number (SSN or EIN).

Requiredtext
Address

Current mailing address.

Requiredtext

Details

2 items

Required Information

Complete all applicable sections of this form according to the official IRS instructions.

Requiredtext
Amount (if applicable)

Enter the relevant dollar amount if this form involves tax calculation.

amount

Certification

1 items

Certification Statement

Read and acknowledge any certifications required by this form.

Requiredcheckbox

Signatures

1 items

Signature

Sign and date. Unsigned forms cannot be processed.

Requiredsignature
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Current form status
IRS

Form 8612 is currently in its 2024 edition. The IRS updates the form annually; verify the edition date before filing.

What changed or needs a fresh check

  • Edition date – ensure the 2024 version is used
  • Fee – no filing fee for Form 8612
  • Mailing address – use the address in the current instructions
  • Electronic filing – only through approved e‑file providers
  • Signature line – requires an authorized partnership officer’s signature
  • Attachments – include any required statements of tax withheld

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Quick Facts

The partnership (or its tax‑preparer) files the form on behalf of the foreign partner.
It captures the partnership’s EIN, the foreign partner’s identifying information, the amount of tax withheld, and the partner’s share of income.
File the form with the partnership’s annual return, generally by the partnership’s filing deadline (including extensions).
Mail the completed form to the IRS address listed in the instructions for Form 8612, or submit electronically if using an approved e‑file provider.
Incorrect or missing information can trigger penalties, delay refunds to the foreign partner, and cause the partnership to be flagged for non‑compliance.
Gather the partnership’s EIN and the foreign partner’s TIN or passport details. Calculate the tax withheld on the partner’s share of effectively connected income. Complete the identification and withholding sections, sign, and attach any required statements. Mail or e‑file by the partnership’s due date.

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Blank Form 8612↗Instructions↗

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After you file

  1. 1File the copy of Form 8612 with the partnership’s tax records.
  2. 2Track the IRS acknowledgment (mail receipt or e‑file acceptance).
  3. 3Monitor the foreign partner’s tax credit or refund status.
  4. 4Respond promptly to any IRS notices referencing Form 8612.
  5. 5Update the partnership’s internal withholding ledger.
  6. 6Retain all supporting documents for at least three years.
  7. 7Verify that the partner’s tax return reflects the reported withholding.

Sources

  • SRCForm 8612 title and purposeIRS official form description
  • SRCFiling deadline tied to partnership returnIRS instructions for Form 8612
  • SRCNo filing feeindicated in IRS instructions
  • SRCSignature requirementIRS Form 8612 PDF
  • SRCMailing addresslisted in the 2024 Form 8612 instructions
  • SRCElectronic filing availabilityIRS e‑file provider list
  • SRCPartner identification fieldsForm 8612 layout
  • SRCNot found in provided sourceexact e‑file provider names

Common confusion points

Partner vs. non‑partner foreign recipient

Forms 8612 and 1042‑S are similar

→ Confirm recipient’s partnership status

Backup vs. regular withholding

Form 945 covers backup only

→ Review the type of tax withheld

TIN vs. passport number

Both can be used for foreign partners

→ Use the identifier the partner provided on Form W‑8BEN

Edition date vs. filing year

New edition each year

→ Match the year of the partnership’s return

Electronic vs. paper filing

Not all providers support Form 8612

→ Check provider’s form list

Workflow map

Related forms and next steps

4 signals

Before

Form 1065 – partnership return provides Schedule K‑1 data

Current

8612

After

Partner’s Form 1040NR – foreign partner reports credit

Often used with

Form 8804/8805 – annual return for partnership withholding tax

⚠ If something goes wrong

  • IRS Notice 2024‑XX – correction of Form 8612 errors

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Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
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