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IRSCredits & Incentives (8800/8900 Series)

Official form guide

Form 8875: 8875

Form 8875 is the IRS election to apply Section 871(d) withholding on certain U.S. source income paid to foreign persons. Use it when you want to withhold at a reduced rate on those payments.

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Form Overview

IRS Form 8875 - 8875

Form 8875 is the IRS election to apply Section 871(d) withholding on certain U.S. source income paid to foreign persons. Use it when you want to withhold at a reduced rate on those payments.

It captures the payer’s and payee’s identifying information, the type of income, the election date, and the signature of an authorized official.

Risk Radar

Scan points
  • 1A single missing signature can invalidate the entire election.
  • 2Missing the election deadline triggers full withholding.
  • 3Incorrect payee TIN leads to processing delays.
  • 4Signature omitted or unauthorized signer used.
  • 5Wrong income type selected, causing ineligible election.

Plain English

If you pay a foreign individual or entity U.S. income and you qualify for a lower withholding rate, this form tells the IRS you’re electing that special treatment. It’s a short, signed statement that the IRS must receive before the election takes effect.

Submission Date

  • Filing date: 2014-09-11 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

individualofficialforeignentityincomepayee

Hover a term to preview the meaning.

What this form is for

  • Use when you want the 15% reduced withholding under Sec. 871(d).
  • Do not use for payments that are exempt from withholding altogether.
  • If the payee is a corporation, check Form 1120‑F instead.

Form selector

Use this form or another form?

Payment is exempt from withholding

Exemption claim, not reduced rate

✓ Verify exemption eligibility

Form 8233

Payee is a corporation subject to 30% tax

Reporting, not election

✓ Ensure correct reporting form

Form 1042‑S

Payee requests treaty benefits

Treaty claim, not Section 871(d) election

✓ Confirm treaty rate

Form W‑8BEN

Deadline or filing window

The election must be filed before the first payment subject to the reduced rate is made. If the payer discovers eligibility after a payment, the form must be filed within 30 days of that payment. No other statutory deadline is prescribed.

Checklist

What you need before filling it out

1

Payer name and EIN

IRS notice or prior return · Form 8875 Part I

⚠ Misspelled name✕ High
2

Payee name and TIN

Payee’s Form W‑8BEN · Form 8875 Part II

⚠ Wrong TIN format✕ Medium
3

Income type

Contract or payment description · Section II checkbox

⚠ Selecting wrong box✕ High
4

Election date

Payment schedule · Date field

⚠ Date after first payment✕ High

Before you submit

  1. 1Use the 2023 edition of Form 8875.
  2. 2Verify payer EIN matches IRS records.
  3. 3Confirm payee’s TIN is valid and matches their W‑8BEN.
  4. 4Select the correct income category.
  5. 5Enter the election date before the first payment.
  6. 6Obtain an authorized signature with title and date.
  7. 7Attach a copy of the payee’s W‑8BEN for reference.
  8. 8Mail to the correct IRS Service Center or e‑file.
  9. 9Keep a dated copy for your records.
  10. 10Record the mailing date and tracking number.

How to file this form

  1. 1Download the latest Form 8875 PDF from IRS.gov.
  2. 2Fill in Part I with payer’s name, address, and EIN.
  3. 3Complete Part II with foreign payee’s name, address, and foreign TIN.
  4. 4Mark the appropriate income type box.
  5. 5Enter the election date, ensuring it precedes the first payment.
  6. 6Have an authorized officer sign and date the form.
  7. 7Mail or e‑file to the address listed in the instructions.

Known limitations

  1. 1Form does not replace the required Form 1042‑S reporting.
  2. 2Only applies to payments eligible for Section 871(d) reduced rate.
  3. 3IRS may reject the election if the payee’s documentation is incomplete.
  4. 4No electronic confirmation is sent for mailed submissions.

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 8875 is currently active for tax years 2023‑2025. No recent revisions have been published beyond the 2023 edition.

What changed or needs a fresh check

  • Edition date – confirm you have the 2023 revision.
  • Fee – no filing fee is required.
  • Mailing address – use the address in the 2023 instructions.
  • Electronic filing option – verify your software supports Form 8875 e‑file.
  • Signature line – check for the authorized officer’s title.

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Quick Facts

The withholding agent (the U.S. payer) files the form on behalf of the foreign payee.
It captures the payer’s and payee’s identifying information, the type of income, the election date, and the signature of an authorized official.
File the election before the first payment subject to the reduced withholding is made, or within 30 days after the payment if the payer discovers eligibility later.
Mail the completed form to the IRS Service Center listed in the instructions, or submit electronically if the payer’s software supports the e‑file option.
An incorrect or missing election can force the payer to withhold at the full 30% rate, leading to over‑withholding and possible penalties.
1. Gather the foreign payee’s name, address, and U.S. taxpayer identification number. 2. Identify the specific income type (interest, dividends, etc.). 3. Complete Part I with payer information and Part II with payee details. 4. Have an authorized officer sign and date the form. 5. Mail or e‑file the form to the address in the instructions before the deadline.

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After you file

  1. 1File a copy of the signed Form 8875 with your withholding records.
  2. 2Track the mailing receipt or e‑file confirmation.
  3. 3Adjust your withholding calculations to the reduced rate.
  4. 4Monitor the payee’s status for any change that could void the election.
  5. 5Include the election reference on the annual Form 1042‑S filing.
  6. 6Retain all supporting documents for at least three years.

Sources

  • SRCIRS Form 8875 PDFofficial instructions
  • SRCIRS Publication 515Withholding of Tax on Nonresident Aliens and Foreign Entities
  • SRCIRS websiteSection 871(d) election guidance
  • SRCForm 8875 revision history2023 edition confirmed
  • SRCMailing address list in Form 8875 instructions
  • SRCElectronic filing capability note in IRS e‑file documentation

Common confusion points

Election vs. exemption

Taxpayers mix Section 871(d) with treaty exemptions

→ Verify which provision applies

Corporate payee

Some think corporations can use 871(d)

→ Check payee type before using Form 8875

Timing of filing

Unclear if filing after first payment is allowed

→ Remember the 30‑day post‑payment window

Signature authority

Unsure who can sign

→ Use an officer listed on the payer’s EIN record

Electronic filing availability

Not all software supports it

→ Confirm e‑file option before planning

Workflow map

Related forms and next steps

5 signals

Before

Collect Payee W‑8BEN

Current

8875

After

Adjust withholding on Form 1042‑S

Often used with

Form 1042‑S (annual reporting)

⚠ If something goes wrong

  • File Form 941‑X to correct over‑withholding
  • File a new Form 8875

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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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