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Official form guide
Form 8973: 8973
Form 8973 is the IRS Annual Return of Withholding Tax for Disregarded Entities. It is filed by owners of disregarded entities that are required to withhold tax on certain payments to foreign persons.
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IRS Form 8973 - 8973
Form 8973 is the IRS Annual Return of Withholding Tax for Disregarded Entities. It is filed by owners of disregarded entities that are required to withhold tax on certain payments to foreign persons.
Risk Radar
Scan points- 1A missing signature will cause the IRS to reject the return and delay processing.
- 2Mis‑reporting total payments subject to withholding
- 3Leaving the signature line blank
- 4Using an outdated form edition
- 5Sending to the wrong IRS address
Plain English
If you own a single‑member LLC that is treated as a disregarded entity for tax purposes and you had to withhold tax on payments to non‑U.S. persons, you must send this return to the IRS each year. The form reports how much you withheld and paid.
Submission Date
- Filing date: 2024-01-17 22:10:17
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use when a disregarded entity withheld tax on payments to foreign persons.
- Do not use for corporations or partnerships that are not disregarded entities.
- Check Form 1042‑S if you need to report individual payments rather than the entity total.
Form selector
Use this form or another form?
Entity is a corporation
Corporate foreign income tax reporting
✓ Verify entity classification first
Only individual payments need reporting
Annual information return for recipients
✓ Confirm recipient status
Deadline or filing window
Form 8973 must be filed by March 15 of the year after the calendar year in which the withholding occurred. If you obtain an extension for your overall tax return, the extension does not automatically extend the Form 8973 deadline; a separate request must be filed.
- —Total payments subject to withholding | Sum of all reportable payments | Total Payments | Verify against accounting ledger
Checklist
What you need before filling it out
Total payments subject to withholding
Payment registers, invoices · Accounting system
Amount withheld
Withholding worksheets · Bank statements showing tax deposits
Owner identification
EIN, SSN of owner · Entity formation documents
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Field map
Compact field-by-field guide
Entity Info
1 items
Name and taxpayer ID of the entity claiming the credit.
Credit Info
1 items
Type of credit or incentive being claimed.
Calculation
2 items
The base amount used to calculate the credit.
Calculated credit amount after applying formulas and limitations.
Certification
1 items
Detailed breakdown supporting the credit calculation.
Signatures
1 items
Sign and date the form.
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Fillable formOpen in Editor->Form 8973 is currently active for tax years 2022 onward. The latest edition was released in January 2023.
What changed or needs a fresh check
- Edition date – verify the form is the 2023 edition or later
- Fee – no filing fee for Form 8973
- Mailing address – use the address in the current instructions for paper filing
- Electronic filing – confirm MeF eligibility and upload requirements
- Signature line – ensure a valid electronic or handwritten signature
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