8453-WH

E-file Declaration for Form 1042

Agency
IRS
Revision
December 2022
Fillable fields
21
Pages
2
Official source
IRS form page
Checked
October 21, 2026
Fill 8453-WH online
Page 1 of form 8453-WH

Form 8453-WH: E-file Declaration for Form 1042

Form 8453-WH is the signature document for an electronically filed Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons. The withholding agent uses it to authenticate the e-filed return, to authorize an electronic return originator (ERO) or an intermediate service provider (ISP) to transmit the return through a third-party transmitter, and to consent to an electronic funds withdrawal for a balance due on Form 1042.

The form says "File electronically with Form 1042. Do not file paper copies." It is not mailed on its own: the instructions say to scan the completed form into a PDF file, and the tax preparation software transmits that PDF with the return.

A withholding agent that files through an ERO can instead sign the return with a PIN on Form 8879-WH. You can fill out Form 8453-WH free in your browser on this page and download the result without an account.

What's on Form 8453-WH

Header

The calendar year, the name of the withholding agent and its employer identification number (EIN).

Part I, line 1

Total gross amounts reported, taken from Form 1042, line 62c, in whole dollars only.

Part II, box 2a

A box the withholding agent checks when requesting a refund on Form 1042.

Part II, box 2b

Authorization for the U.S. Treasury and its designated Financial Agent to debit the account entered in the tax preparation software for the balance due on Form 1042.

Part II, declaration and signature

The withholding agent's declaration under penalties of perjury, with the signature, the date and the capacity in which the signer is acting.

Part III: ERO and paid preparer

Declarations and signatures of the ERO and the paid preparer, with SSN or PTIN, firm name, address, EIN and phone number.

How to fill out Form 8453-WH

  1. 1

    Header

    Enter the calendar year, then print or type the withholding agent's name and EIN in the spaces provided.

  2. 2

    Line 1

    Enter the total gross amounts reported on Form 1042, line 62c, in whole dollars. The declaration says this amount agrees with the corresponding line of the return.

  3. 3

    Line 2

    The instructions say the withholding agent checks all applicable boxes on line 2. If box 2b is checked, the routing number, account number, account type, debit amount and debit date go in the tax preparation software.

  4. 4

    Balance due without box 2b

    If there is a balance due on Form 1042, line 69, and box 2b is not checked, the instructions point to the payment methods described in the Instructions for Form 1042.

  5. 5

    Sign Part II

    The withholding agent signs and dates the declaration and enters the capacity in which acting. The instructions say the declaration has to be signed and dated.

  6. 6

    Part III

    Leave Part III blank if the return is filed online through an ISP or transmitter without an ERO. Otherwise the ERO signs, and a paid preparer who is not the ERO signs the paid preparer section.

Why fill Form 8453-WH on indox

You get the real form, filled in a browser tab, with nothing standing between you and the finished PDF.

  • Fill the form right in your browser, no software to install
  • Free to fill and free to download, with no account
  • The official blank straight from the IRS, not a copy someone retyped
  • Works on a phone, tablet or computer

How it is filed, timing and corrections

How to send it

File it with the electronically filed Form 1042. The instructions say to scan the completed form into a PDF file, which the tax preparation software transmits with the return. The form says not to file paper copies.

When the return counts as filed

The instructions say an e-filed return is not complete unless Form 8453-WH is signed, scanned and transmitted with it, or the return goes through an ERO and Form 8879-WH is used to select a PIN.

Revoking a direct debit

Box 2b says a payment is revoked by contacting the U.S. Treasury Financial Agent at 1-888-353-4537 no later than 2 business days prior to the payment (settlement) date.

Corrected form

If the ERO changes the electronic return after the withholding agent signed and the gross amount on Form 1042, line 62c, differs, the instructions say the withholding agent completes and signs a corrected Form 8453-WH.

Refunds

The instructions say a refund should be issued within 3 weeks after the IRS accepts the return, though some refunds may be delayed by compliance reviews.

Copies

Part II says to keep a copy of Form 1042. The ERO declaration says the ERO gives the withholding agent a copy of all forms and information filed with the IRS.

Related forms

Who completes Form 8453-WH?

  • Withholding agents filing without an ERO

    The instructions say a withholding agent filing Form 1042 through an ISP or transmitter, and not using an ERO, files Form 8453-WH with the electronically filed return.

  • Withholding agents using an ERO

    The instructions say an ERO can use either Form 8453-WH or Form 8879-WH to get the withholding agent's authorization to file Form 1042.

  • Signers with an approved role

    The person signing Part II declares under penalties of perjury that they have an approved role, as identified in the Instructions for Form 1042, with the withholding agent.

  • Electronic return originators

    When the return is filed through an ERO, the instructions say the IRS requires the ERO's signature in Part III. An ERO acting only as a collector declares that the form reflects the data on the return.

  • Paid preparers

    A paid preparer, if any, signs in the Paid Preparer Use Only section of Part III and enters a PTIN. A preparer who is also the ERO checks the box labeled Check if also paid preparer instead.

The form is completed for a withholding agent that files Form 1042 electronically. The withholding agent signs Part II, and an ERO and any paid preparer sign Part III. The finished form goes to the IRS with the e-filed return.

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Questions about Form 8453-WH

Do I mail Form 8453-WH to the IRS?

No. The form says to file it electronically with Form 1042 and not to file paper copies. The signed form is scanned into a PDF and transmitted with the return.

What is the difference between Form 8453-WH and Form 8879-WH?

The instructions say a withholding agent filing through an ERO can sign the return with a PIN on Form 8879-WH instead of filing Form 8453-WH. Without an ERO, Form 8453-WH is filed with the return.

Who signs Part III?

The ERO, when the return is filed through one, and any paid preparer. If the return is filed online through an ISP or transmitter without an ERO, the instructions say not to complete Part III.

Which amount goes on line 1?

The total gross amounts reported on Form 1042, line 62c, in whole dollars.

How fast is a Form 1042 refund issued?

The instructions say a refund should be issued within 3 weeks after the IRS accepts the return, but some may be delayed by compliance reviews.

Can a direct debit payment be canceled?

Box 2b says to contact the U.S. Treasury Financial Agent at 1-888-353-4537 no later than 2 business days prior to the payment (settlement) date.