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IRSCredits & Incentives (8800/8900 Series)

Official form guide

Form 8813: 8813

Form 8813 is the IRS request for an automatic six‑month extension to file Form 1120‑F, the U.S. Income Tax Return of a Foreign Corporation. Use it when the foreign corporation cannot meet the original filing deadline.

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Form Overview

IRS Form 8813 - 8813

Form 8813 is the IRS request for an automatic six‑month extension to file Form 1120‑F, the U.S. Income Tax Return of a Foreign Corporation. Use it when the foreign corporation cannot meet the original filing deadline.

The form captures the corporation’s name, EIN, address, original filing deadline, and the requested extension date.

Risk Radar

Scan points
  • 1An unsigned Form 8813 is rejected and the original filing deadline still applies.
  • 2Missing the original filing deadline
  • 3Incorrect EIN or tax year entered
  • 4Failure to sign the form
  • 5Using the wrong IRS mailing address

Plain English

If a foreign company needs more time to finish its U.S. tax return, it files Form 8813. The form asks the IRS for a six‑month extension, which is granted automatically if the request is on time and complete.

Submission Date

  • Filing date: 2012-07-17 00:00:00
  • 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

Hover a term to preview the meaning.

What this form is for

  • Use when a foreign corporation needs a six‑month extension for Form 1120‑F.
  • Do not use for domestic corporations; they have different extension procedures.
  • If the corporation owes tax, the extension does not delay payment; use Form 1120‑F‑F to remit tax.

Form selector

Use this form or another form?

Domestic corporation needs extension

Covers many U.S. returns

Verify corporation type first

Form 7004

Corporation owes tax and wants to avoid penalty

Payment voucher for estimated tax

Extension does not waive payment

Form 1120‑F‑F

Deadline or filing window

The extension request must be filed on or before the original Form 1120‑F due date, typically the 15th day of the 4th month after the corporation’s tax year ends. If the deadline falls on a weekend or holiday, the next business day is acceptable.

  • Tax year end | add 4 months then 15 days | Original deadline | Verify calendar for holidays

Checklist

What you need before filling it out

1

Corporation name

Articles of incorporation or IRS registration · Form 8813 top line

Misspelling leads to rejectionHigh
2

EIN

IRS EIN assignment letter · Form 8813 line 2

Wrong EIN causes processing delayMedium
3

Tax year end

Corporate charter or prior return · Form 8813 line 3

Incorrect year shifts deadlineHigh
4

Signature

Authorized officer’s signature · Form 8813 line 7

Missing signature = rejectionHigh

Before you submit

  1. 1Verify EIN matches IRS records
  2. 2Confirm tax year end and calculate original deadline
  3. 3Enter correct extension date (exactly six months later)
  4. 4Sign and date the form
  5. 5Use the correct IRS mailing address for foreign corporations
  6. 6Include a cover letter if mailing
  7. 7Retain a dated copy for your records
  8. 8Check that the form is the 2024 edition

How to file this form

  1. 1Complete identifying information on the first page
  2. 2Calculate the six‑month extension date and enter it
  3. 3Sign the form as an authorized officer
  4. 4Place the form in an envelope with a self‑addressed return receipt (optional)
  5. 5Mail to the IRS address specified for foreign corporation extensions
  6. 6If e‑filing is available, upload the PDF through the IRS e‑file portal
  7. 7Track delivery confirmation

Known limitations

  1. 1Form does not extend the time to pay any tax due
  2. 2Only grants a six‑month automatic extension; longer extensions require IRS approval
  3. 3Electronic filing is limited to certain IRS processing centers
  4. 4The form does not replace the need to file Form 1120‑F by the extended deadline

Field map

Compact field-by-field guide

6 fields

Entity Info

1 items

Taxpayer Name and TIN

Name and taxpayer ID of the entity claiming the credit.

Requiredtext

Credit Info

1 items

Credit Type

Type of credit or incentive being claimed.

Requiredselect

Calculation

2 items

Qualifying Amount

The base amount used to calculate the credit.

Requiredamount
Credit Amount

Calculated credit amount after applying formulas and limitations.

Requiredamount

Certification

1 items

Supporting Information

Detailed breakdown supporting the credit calculation.

text

Signatures

1 items

Signature

Sign and date the form.

Requiredsignature
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Current form status
IRS

Form 8813 is currently the 2024 revision, effective for tax years beginning on or after January 1, 2024. Check the IRS website for any later updates before filing.

What changed or needs a fresh check

  • Edition date: 2024
  • Fee: none
  • Mailing address: see instructions for foreign corporation filing location
  • Electronic filing: available only if the IRS authorizes e‑submission for extensions
  • Signature requirement: authorized officer must sign

Quick Facts

Foreign corporations that must file Form 1120‑F file Form 8813.
The form captures the corporation’s name, EIN, address, original filing deadline, and the requested extension date.
File Form 8813 on or before the original Form 1120‑F due date (generally the 15th day of the 4th month after the corporation’s tax year ends).
Mail the completed form to the IRS address listed in the form’s instructions for the corporation’s filing location, or submit electronically if the IRS accepts e‑filing for the extension request.
Late or incomplete extensions can trigger a failure‑to‑file penalty and interest on any tax due.
1. Gather the corporation’s EIN, tax year end, and original filing deadline. 2. Complete the identifying information on Form 8813. 3. Indicate the requested extension date (six months from the original deadline). 4. Sign the form as an authorized officer. 5. Mail (or e‑file) it before the original deadline and keep a copy for records.

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After you file

  1. 1Keep the mailed receipt or e‑file confirmation
  2. 2Record the new filing deadline in the corporate calendar
  3. 3Monitor for any IRS notice of rejection or additional information request
  4. 4Prepare Form 1120‑F to be ready by the extended due date
  5. 5If tax is owed, ensure payment is made by the original deadline to avoid penalties
  6. 6Store the copy of Form 8813 with other tax compliance documents

Sources

  • SRCForm 8813 title and purposeIRS official form header
  • SRCExtension lengthIRS instructions state automatic six‑month extension
  • SRCSignature requirementline 7 of the form
  • SRCNo feeIRS instructions list fee as none
  • SRCMailing addressIRS instructions provide location‑specific addresses
  • SRCEdition date2024 revision noted on form
  • SRCElectronic filingIRS e‑file guidance mentions limited availability
  • SRCPenalty riskIRS penalty guidelines for late filing

Common confusion points

Extension vs. payment deadline

Many think extension also delays tax due

Verify payment must still be made by original date

Domestic vs. foreign corporation

Form 8813 is only for foreign entities

Check corporation status first

Six‑month limit

Some assume any length can be requested

Extension is fixed at six months

Electronic filing availability

Not all IRS centers accept e‑file for extensions

Confirm in the instructions

Mailing address variations

Addresses differ by filing location

Use the exact address listed for foreign corporations

Workflow map

Related forms and next steps

4 signals

Before

Form 1120‑F (prepare tax return)

Current

8813

After

Form 1120‑F (file by the extended deadline)

Often used with

Form 1120‑F‑F (pay estimated tax if owed)

⚠ If something goes wrong

  • IRS notice CP2000 or extension rejection letter

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Source transparency

Copyright & Licensing - US Government Forms

Independent guide

BrieflyGo links to and explains official public form sources. We are not a government agency, and this page is for general form guidance, not legal advice.

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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