When do I use Form 8813 to make partnership withholding payments and how often?
Our U.S. partnership has two foreign partners and we're required to withhold under Section 1446. I understand we need to make estimated payments throughout the year. Do we use Form 8813 for each payment? What are the exact due dates and what happens if we underestimate the withholding amount? This is our first year with foreign partners so we want to get the process right.
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