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Form 8985V: Tax Payment by a Pass-Through Partner
IRS Form 8985-V is used for Tax Payment by a Pass-Through Partner and is filed when making a payment by check or money order. This form covers payments for an imputed underpayment, penalties, or interest.
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IRS Form 8985V - Tax Payment by a Pass-Through Partner
IRS Form 8985-V is used for Tax Payment by a Pass-Through Partner and is filed when making a payment by check or money order. This form covers payments for an imputed underpayment, penalties, or interest.
Risk Radar
Scan points- 1Do not send cash; always use a check or money order when filing Form 8985-V.
- 2Filing without writing the TIN and "Form 8985" on the check.
- 3Mailing the form with cash instead of a check or money order.
- 4Forgetting to enclose the payment with the voucher (do not staple/attach).
- 5Not specifying the exact Amount being paid by check or money order.
Plain English
This form tells the IRS that a partner in a business is paying taxes on behalf of the partnership. It allows the filer to specify exactly what kind of tax payment they are submitting, such as penalties or interest owed. The filer must include this voucher with their check or money order when mailing it.
Submission Date
- Filing date: 2019-12-23 22:10:15
- 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
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What this form is for
- Use this form when making a payment by check or money order for an imputed underpayment, penalties, or interest related to a pass-through partner.
- Do not use this form if making a payment via any method other than check or money order.
- Check Form 1065 instead when the tax return filed is specifically Form 1065.
Form selector
Use this form or another form?
Tax return is Form 1120-S
The payment pertains to a partnership filing as an S corporation.
✓ Check before you continue
Payment relates to interest or penalties only
This form covers payments for imputed underpayment, penalties, and interest.
✓ Check before you continue
Tax return is Form 1041
The payment pertains to a trust or estate filing.
✓ Check before you continue
Deadline or filing window
The due date is specified on the form as MM/DD/YYYY. This payment amount applies to specific items like an imputed underpayment, penalties, or interest. The source does not specify any extension rules for this voucher itself.
Checklist
What you need before filling it out
Payment amount
The dollar figure being paid by check or money order · Form 8985-V, Line $
Type of tax return filed by the Partner
Select one from the provided boxes (e.g., Form 1065) · Form 8985-V, Box/Line selection
Partner’s TIN
The Taxpayer Identification Number of the partner filing the payment · Form 8985-V (implied field near check details)
Payment due date
MM/DD/YYYY format for when the payment is due · Form 8985-V, Line Payment due date
Name of Pass-Through Partner
The legal name of the partnership making the payment · Form 8985-V (Address section)
Foreign country name
The name of the foreign country if applicable to the partner · Form 8985-V (Address section)
Before you submit
- 1Confirm the payment method is check or money order.
- 2Verify that the amount paid matches the dollar figure entered on Form 8985-V.
- 3Ensure the Taxpayer Identification Number (TIN) and “Form 8985” are written directly on the check/money order.
- 4Check that the payment is payable to “United States Treasury.”
- 5Confirm the Type of tax return filed by the Partner matches the form being paid for (e.g., Form 1065).
- 6Verify the Partner’s applicable tax year ending date (MM/DD/YYYY) is accurate.
- 7Ensure the payment voucher is enclosed with the check or money order, but not stapled or attached.
How to file this form
- 1Complete all required fields on Form 8985-V, including the amount and due date of the payment.
- 2Write the taxpayer identification number (TIN) and “Form 8985” directly onto your check or money order.
- 3Prepare a check or money order payable to “United States Treasury,” ensuring it covers the specified payment amount.
- 4Enclose Form 8985-V with the payment instrument, but do not staple or attach the voucher to the check/money order.
- 5Mail the completed voucher and payment together.
Known limitations
- 1The form must be filed if a payment is being made by check or money order.
- 2Do not send cash when filing Form 8985-V.
- 3If the payment is not for an imputed underpayment, penalties, or interest, it may not apply (though this is implied by the fields provided).
- 4The form must be mailed with the check or money order payable to 'United States Treasury'.
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.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is December 2019 (12/2019). The source does not specify a separate 'latest information' page, but the form itself indicates it is from the Department of the Treasury Internal Revenue Service.
What changed or needs a fresh check
- Edition date — confirm the revision reads December 2019 (12/2019).
- Payment type — check that 'Check' is selected if using a check, or 'Money order' if using money order.
- Mailing address — ensure the payment is payable to “United States Treasury.”
- TIN/Form identification — verify the taxpayer identification number (TIN) and “Form 8985” are written on the payment instrument.
Quick Facts
Downloads
After you file
- 1Mail the voucher along with the payment (check or money order) to the United States Treasury.
- 2Write the taxpayer identification number (TIN) and 'Form 8985' on the check or money order itself.
- 3Enclose, but do not staple or attach, your payment with this Form 8985-V voucher.
- 4Keep a copy of the completed Form 8985-V for records.
Sources
- SRCForm 8985-V is titled Tax Payment by a Pass-Through Partner (p.1).
- SRCThe form must be filed if making a payment by check or money order (p.1).
- SRCThe voucher must be mailed with the check or money order payable to 'United States Treasury' (p.1).
- SRCThe taxpayer identification number (TIN) and 'Form 8985' must be written on the check or money order (p.1).
- SRCCash should not be sent as payment when using this form (p.1).
- SRCThe amount being paid, due date, and specific purpose (imputed underpayment, penalties, interest) are listed fields on page 1 (p.1).
Common confusion points
Should I use this form if I am paying by cash?
Confusion
The form is only required when making payment by check or money order.
→ Check that you are mailing a check or money order.
Where do the TIN and 'Form 8985' go on my payment?
Confusion
They must be written directly on the check or money order itself, not just on the voucher.
→ Confirm this detail is noted on your check/money order.
What if I am paying for something other than underpayment, penalties, or interest?
Confusion
The form covers these three types of payments.
→ Ensure the payment reason matches one of these categories.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- The form is used to accompany the payment made under various tax returns listed on the form.
Questions about IRS Form 8985V
What is IRS Form 8985V used for?
This form tells the IRS that a partner in a business is paying taxes on behalf of the partnership. It allows the filer to specify exactly what kind of tax payment they are submitting, such as penalties or interest owed. The filer must include this voucher with their check or money order when mailing it.
Who must file IRS Form 8985V?
A pass-through partner must file IRS Form 8985-V if they are making a payment by check or money order to the United States Treasury.
What information does IRS Form 8985V require?
The form collects details including the Partner’s TIN, Name of Pass-Through Partner, and the specific Amount being paid. It also requires selecting the Type of tax return filed by the Partner (e.g., Form 1065).
When is IRS Form 8985V due?
The payment due date is specified on the form as MM/DD/YYYY; the source does not state a universal filing window, but it dictates when the payment amount applies.
Where do I file IRS Form 8985V?
This voucher must be mailed with the check or money order payable to “United States Treasury.”
How do I complete IRS Form 8985V?
First, fill out all required details such as the Amount and Partner’s TIN. Next, select the appropriate Type of tax return filed by the Partner. Finally, enclose, but do not staple or attach, this completed payment with your check or money order before mailing it.
What happens if IRS Form 8985V is filed incorrectly?
The instructions require that the taxpayer identification number (TIN) and “Form 8985” be written on the check or money order accompanying this voucher.
Confusion — what should I check?
The form is only required when making payment by check or money order. Check that you are mailing a check or money order.
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