8879-WH

E-file Authorization for Form 1042

Agency
IRS
Revision
December 2022
Fillable fields
10
Pages
2
Official source
IRS form page
Checked
October 21, 2026
Fill 8879-WH online
Page 1 of form 8879-WH

Form 8879-WH: E-file Authorization for Form 1042

Form 8879-WH, E-file Authorization for Form 1042, is used by a withholding agent and an electronic return originator (ERO) when the withholding agent wants to use a personal identification number (PIN) to electronically sign Form 1042 and, if applicable, consent to electronic funds withdrawal.

The ERO fills in the top of the form, Part I and Part III. The withholding agent reviews the return, chooses who enters the PIN, and signs Part II. The form says "Do not send to the IRS. Keep for your records." The ERO keeps it, and the instructions say a withholding agent who does not use Form 8879-WH uses Form 8453-WH instead.

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What's on Form 8879-WH

Header

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

Part I: Tax Return Information

Line 1, total gross amounts reported from Form 1042, line 62c, in whole dollars.

Part II: Declaration and Signature Authorization

The withholding agent's declaration and consent, a choice of two boxes for who enters the PIN, and the signature, date and capacity in which acting.

Part III: Certification and Authentication

The ERO's six-digit EFIN followed by a five-digit self-selected PIN, and the ERO's signature and date.

Page 2: responsibilities

Lists of ERO responsibilities, withholding agent responsibilities and important notes for EROs.

How Form 8879-WH is completed

  1. 1

    ERO: header and Part I

    The ERO enters the name and EIN of the withholding agent and the amount from Form 1042, line 62c.

  2. 2

    ERO: firm name

    If the ERO is authorized to enter the agent's PIN, it enters the ERO firm name, not the name of the individual preparing the return, on the Part II authorization line.

  3. 3

    Agent: review and choose

    The withholding agent verifies the return and checks one box in Part II. The PIN is five digits other than all zeros.

  4. 4

    Agent: sign and return

    The agent signs, dates and enters the capacity in which acting, then returns the form to the ERO by a listed method such as hand delivery, mail, email or fax.

  5. 5

    ERO: Part III

    The ERO enters its EFIN and PIN, signs and dates. The form says the return is not transmitted until the ERO receives the signed Form 8879-WH.

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Where it goes, records and payments

Do not send to the IRS

The form says not to submit it to the IRS unless requested. The ERO retains Form 8879-WH.

How long the ERO keeps it

The instructions say to retain it for 3 years from the return due date or IRS received date, whichever is later. It can be retained electronically under Rev. Proc. 97-22.

Before transmission

The form says the ERO receives the completed and signed Form 8879-WH from the withholding agent before the electronic return is transmitted or released for transmission.

Revoking a payment

The declaration 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.

Corrected copies

The instructions say the ERO gives the withholding agent a copy of the signed form on request, and a corrected copy if changes are made to the return.

Related forms

Who completes Form 8879-WH?

  • Withholding agents

    The person signing declares an approved role, as identified in the Instructions for Form 1042, with the withholding agent named on the form.

  • Electronic return originators

    The ERO enters the agent's name and EIN, completes Part I, gives the form to the agent and completes Part III with a signature and date.

  • Agents not using a PIN

    The instructions say a withholding agent who does not use Form 8879-WH uses Form 8453-WH, E-file Declaration for Form 1042.

  • Not for the IRS

    The form says not to submit it to the IRS unless requested. The ERO retains it.

The form is shared between a withholding agent filing Form 1042 electronically and the ERO that transmits it. It is not sent to the IRS unless requested.

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Questions about Form 8879-WH

Is Form 8879-WH sent to the IRS?

No. The form says "Do not send to the IRS. Keep for your records." The ERO retains it unless the IRS requests it.

Who enters the withholding agent's PIN?

The agent checks one box in Part II: either it authorizes the ERO firm to enter the PIN, or it enters the PIN itself on the electronically filed return.

What if the withholding agent does not want to use a PIN?

The instructions say a withholding agent who does not use Form 8879-WH uses Form 8453-WH, E-file Declaration for Form 1042.

Where does the Part I amount come from?

From Form 1042, line 62c, the total gross amounts reported, in whole dollars.

How long does the ERO keep the form?

The instructions say 3 years from the return due date or IRS received date, whichever is later.