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Form 13920: Directed Withholding and Deposit Verification
IRS Form 13920 is a Directed Withholding and Deposit Verification form used to verify the deposit of withheld taxes from certain U.S. source income of foreign persons; its use is voluntary.
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IRS Form 13920 - Directed Withholding and Deposit Verification
IRS Form 13920 is a Directed Withholding and Deposit Verification form used to verify the deposit of withheld taxes from certain U.S. source income of foreign persons; its use is voluntary.
Risk Radar
Scan points- 1Ensure you provide the correct Withholding Agent's EIN on Form 13920.
- 2Failing to list the Withholding Agent's EIN on Form 13920.
- 3Omitting the required Settlement Amount ($) or Amount Withheld ($).
- 4Entering an incorrect Deposit Date (mmddyyyy).
- 5Not providing a current contact address and telephone number.
Plain English
This form confirms that a withholding agent has correctly deposited taxes it was required to hold for foreign individuals or entities in the United States. By filing Form 13920, the agent verifies the amount withheld and when that money was sent to the IRS. This verification helps ensure the tax deposit is properly credited.
Submission Date
- Filing date: 2024-12-04 22:11:20
- 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 this form when you are a Withholding Agent reporting taxes withheld from certain U.S. source income of foreign persons, as required by Section 1441.
- Do not use Form 13920 when the deposit verification is not voluntary; in that case, additional information may be needed.
- Check Form 1042 instead when you need to report the amount of withholding that must be paid over.
Form selector
Use this form or another form?
You are a Foreign Person receiving income
To verify the deposit of withheld taxes on your behalf
✓ Check before you continue
You are filing corrections to previously provided contact info
Use the space below the main fields to list updates
✓ Check before you continue
Your withholding agent needs confirmation for a specific amount/date
You must provide Settlement Amount, Withheld Amount, and Deposit Date
✓ Check before you continue
Deadline or filing window
The official source does not specify a required filing deadline for Form 13920. However, timely submission is crucial because failure to do so may delay the IRS ability to properly credit your deposit. No specific extension period is listed in the excerpt provided.
Checklist
What you need before filling it out
Settlement Amount
Dollar amount ($) · Form 13920 (Line field)
Withholding Agent's EIN
Employer Identification Number (EIN) · Form 13920 (Field completed by IRS)
Deposit Date
Month/Day/Year (mmddyyyy) · Form 13920 (Line field)
Firm Name
The name of the entity filing the form · Form 13920 (Field)
Return to: Address
Full mailing address for IRS processing · Form 13920 (Address lines)
Purpose of Form
To verify the deposit of withheld amount · Form 13920 (Title/Intro)
Before you submit
- 1Ensure you have filled out Firm Name and Name of Contact on Form 13920.
- 2Verify the Settlement Amount is accurately entered in dollars ($).
- 3Confirm the Amount Withheld matches the deposit record, noted in dollars ($).
- 4Check that the Deposit Date format reads mmddyyyy.
- 5Provide a valid Telephone Number and Fax Number for contact.
- 6If mailing, confirm the return address is complete with City, State, ZIP Code.
- 7Review the space below fields to ensure any corrections or additions are clearly listed.
How to file this form
- 1Complete Firm Name, Name of Contact, and all associated address details on Form 13920.
- 2Enter the Settlement Amount ($) and verify the Amount Withheld ($).
- 3Record the Deposit Date using mmddyyyy format in the designated field.
- 4Return the completed Form 13920 to the Internal Revenue Service at the specified address (or fax it), obtaining confirmation of receipt.
Known limitations
- 1The use of IRS Form 13920 is voluntary.
- 2A filer is not required to provide information on this form if it is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number.
- 3Not providing the requested information in a timely manner may delay the Internal Revenue Service's ability to properly credit a deposit.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is Revision October 2013 (Rev. 10-2013). The source does not point to a separate 'latest information' page, but it provides the Catalog Number 50904H and OMB Number 1545-2102 for reference.
What changed or needs a fresh check
- Edition date — confirm the revision reads October 2013 (Rev. 10-2013)
- OMB Number — confirm it reads 1545-2102
- Mailing address — confirm the return address is Internal Revenue Service, Attn: [space], 1111 Constitution Ave., NW, IR 6526, Washington, DC 20224
- Signature — confirm signature space is present for completion by the Withholding Agent
- Catalog Number — confirm it reads 50904H
Quick Facts
Downloads
After you file
- 1Retain books or records relating to IRS Form 13920 as long as their contents may become relevant in the administration of any Internal Revenue law.
- 2Generally, tax returns and return information are confidential, as required by section 6103.
- 3If providing false or fraudulent information on IRS Form 13920, the filer may be subject to penalties.
- 4The estimated average time for completing IRS Form 13920 is 20 minutes.
Sources
- SRCForm 13920 is used to verify the deposit of the withheld amount; its use is voluntary. (Instructions p.1)
- SRCThe form requires information from a Withholding Agent regarding Settlement Amount, Amount Withheld, and Deposit Date. (Form p.1)
- SRCIRS Form 13920 can be returned by Mail or Fax to the Internal Revenue Service. (Form p.1)
- SRCSection 6109 requires that identifying numbers be shown on what is filed with IRS Form 13920. (Instructions p.1)
- SRCThe estimated average time for completing IRS Form 13920 is 20 minutes. (Form p.1)
- SRCCatalog Number 50904H and OMB Number 1545-2102 are associated with this form revision. (Form p.1)
Common confusion points
What is the purpose of this form?
It verifies the deposit of withheld amounts from certain U.S. source income of foreign persons; its use is voluntary.
→ Confirm it relates to withholding agents reporting taxes paid over via Form 1042.
Who must file IRS Form 13920?
Withholding Agents are asked to provide this information and return the form to the Internal Revenue Service.
→ Check if you are acting as a Withholding Agent for foreign persons.
What happens if I don't fill out all the fields?
Not providing the requested information in a timely manner may delay the IRS's ability to properly credit your deposit.
→ Ensure key identifying details like Settlement Amount and Deposit Date are complete.
Can this form be used instead of Form 1042?
No, Form 13920 verifies the deposit amount; Form 1042 is used to report the amount of withholding that must be paid over.
→ Refer to the instructions for Form 1042 for context on payment requirements.
What should I do if my contact information is wrong?
Provide any corrections or additions to your contact information in the space below (on IRS Form 13920).
→ Verify that Firm Name, Address, and Phone Number are accurate before signing/submitting.
Can this form be shared outside the IRS?
Yes, the information may be disclosed to other countries under a tax treaty or to federal/state agencies for enforcement.
→ Check if the disclosure is needed for international treaties or state tax administration.
Workflow map
Related forms and next steps
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After
Often used with
⚠ If something goes wrong
- Not providing timely information on IRS Form 13920 may delay proper credit.
Questions about IRS Form 13920
What is IRS Form 13920 used for?
This form confirms that a withholding agent has correctly deposited taxes it was required to hold for foreign individuals or entities in the United States. By filing Form 13920, the agent verifies the amount withheld and when that money was sent to the IRS. This verification helps ensure the tax deposit is properly credited.
Who must file IRS Form 13920?
A withholding agent must complete Form 13920; this form is used by agents who are required under Section 1441 of the Internal Revenue laws to report and pay over taxes withheld from certain U.S. source income of foreign persons.
What information does IRS Form 13920 require?
The form collects details such as the Settlement Amount and Amount Withheld, along with a Deposit Date. It also requires the agent's Firm Name, Contact Information, and their Withholding Agent's EIN.
Where do I file IRS Form 13920?
The form must be returned to the Internal Revenue Service. Agents can return it By Mail or By Fax.
How do I complete IRS Form 13920?
The withholding agent completes Form 13920 by filling in details like the Firm Name and Settlement Amount. The form requires providing the Deposit Date (mmddyyyy) and listing the Withholding Agent's EIN. After completion, the form is returned to the IRS via mail or fax.
What happens if IRS Form 13920 is filed incorrectly?
Not providing the requested information on Form 13920 in a timely manner may delay the IRS ability to properly credit the deposit; providing false or fraudulent information may subject the agent to penalties.
What is the purpose of this form?
It verifies the deposit of withheld amounts from certain U.S. source income of foreign persons; its use is voluntary. Confirm it relates to withholding agents reporting taxes paid over via Form 1042.
What happens if I don't fill out all the fields?
Not providing the requested information in a timely manner may delay the IRS's ability to properly credit your deposit. Ensure key identifying details like Settlement Amount and Deposit Date are complete.
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