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Official form guide
Form 8453-WH: E-file Declaration for Form 1042
IRS Form 8453‑WH is an e‑file declaration that authenticates a Form 1042, authorizes the electronic return originator or intermediate service provider to transmit the return, and consents to electronic fund withdrawal. Refunds are typically issued within 3 weeks.
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IRS Form 8453-WH - E-file Declaration for Form 1042
IRS Form 8453‑WH is an e‑file declaration that authenticates a Form 1042, authorizes the electronic return originator or intermediate service provider to transmit the return, and consents to electronic fund withdrawal. Refunds are typically issued within 3 weeks.
Risk Radar
Scan points- 1Submitting Form 8453‑WH without the required withholding‑agent signature.
- 2Omitting the withholding agent’s signature in Part II.
- 3Failing to enter the total gross amount from Form 1042 line 62c in Part I.
- 4Not checking the “I’m requesting a refund” box when a refund is claimed.
- 5Leaving the “Check if also paid preparer” box unchecked when the preparer is also the ERO.
Plain English
Form 8453‑WH is the paperwork you sign to confirm an electronic filing of Form 1042. It lets the IRS know the withholding agent approves the return and any electronic payment. The form is attached as a PDF to the e‑filed return.
Submission Date
- Filing date: 2023-01-06 22:10:48
- 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 a withholding agent is filing Form 1042 electronically through an ISP or transmitter and is not using an electronic return originator (ERO).
- Do not use it when filing Form 1042 through an ERO that signs the return with a personal identification number (PIN).
- Check Form 8879‑WH instead when filing through an ERO that uses a PIN to sign the return.
Form selector
Use this form or another form?
Filing Form 1042 via an electronic return originator (ERO) that signs with a PIN
Provides PIN authorization instead of a signed declaration
✓ Confirm the ERO will use Form 8879‑WH
Filing Form 1042 electronically through an ISP or transmitter without using an ERO
Authenticates the return and authorizes electronic fund withdrawal
✓ Verify the ISP requires Form 8453‑WH
Paid preparer needs to include PTIN on the filing
Supplies the required PTIN for the preparer
✓ Ensure the preparer’s PTIN is entered correctly
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Part I – Total gross amounts reported (Form 1042, line 62c)
Total gross amount from Form 1042 line 62c · Form 1042
Part II – Refund request checkbox
Indication of refund request · Form 8453‑WH Part II
Electronic funds withdrawal authorization
Authorization statement and bank account info in tax software · Form 8453‑WH Part II text
Preparer’s PTIN
Paid preparer’s PTIN · Form 8453‑WH Part III
Withholding agent’s signature and date
Signature and date of withholding agent · Form 8453‑WH Part II
Before you submit
- 1Verify the form revision reads 12‑2022.
- 2Enter the withholding agent’s name and EIN accurately.
- 3Enter the total gross amount from Form 1042 line 62c in whole dollars.
- 4Check the refund request box if a refund is being claimed.
- 5Authorize electronic funds withdrawal if a balance due exists.
- 6Enter the paid preparer’s PTIN if applicable.
- 7Sign and date the Declaration of Withholding Agent.
- 8Scan the completed Form 8453‑WH into a PDF file.
- 9Attach the PDF to the electronic Form 1042 submission.
- 10Retain a copy of the transmitted PDF for your records.
How to file this form
- 1Print or type the withholding agent’s name and EIN on Form 8453‑WH.
- 2Enter the total gross amount from Form 1042 line 62c in whole dollars.
- 3Indicate a refund request and authorize electronic funds withdrawal as needed.
- 4Complete preparer information, including PTIN if a paid preparer is used.
- 5Sign and date the Declaration of Withholding Agent.
- 6Scan the signed Form 8453‑WH into a PDF file.
- 7Transmit the PDF with the electronic Form 1042 through the tax software.
- 8Keep a copy of the transmitted PDF as proof of filing.
Known limitations
- 1Form 8453‑WH is not required when the withholding agent files Form 1042 through an electronic return originator (ERO) and chooses Form 8879‑WH instead.
- 2The form must be filed electronically; paper copies are not to be submitted.
- 3Part III is omitted when the return is filed online through an ISP or transmitter without an ERO.
- 4Bank account information is only required if the withholding agent checks box 2b for electronic funds withdrawal.
- 5A corrected Form 8453‑WH must be filed if the gross amount on Form 1042 line 62c changes after the original form is signed.
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 form shows revision 12‑2022 and directs users to www.irs.gov/Form8453WH for the latest information; no changes beyond the revision date are noted in the source.
What changed or needs a fresh check
- Edition date — confirm the form shows revision 12‑2022
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — confirm the withholding agent’s signature and date are present
- Electronic submission — confirm the completed form is scanned to PDF and transmitted with the return
Quick Facts
Downloads
After you file
- 1Retain a copy of the signed Form 8453‑WH PDF for your records.
- 2Keep the copy for at least three years from the filing date.
- 3Expect an electronic acknowledgment from the IRS indicating whether the return is accepted or rejected.
- 4If the IRS rejects the return, review the rejection reasons and file a corrected Form 8453‑WH as instructed.
- 5Verify that the amount on line 1 matches Form 1042 line 62c before transmission.
Sources
- SRCForm p.2 — Form 8453‑WH is required only when filing Form 1042 through an ISP/transmitter and not using an ERO.
- SRCForm p.2 — An ERO may use either Form 8453‑WH or Form 8879‑WH to obtain authorization to file Form 1042.
- SRCForm p.2 — Do not complete Part III when filing online through an ISP or transmitter (not using an ERO).
- SRCForm p.2 — If box 2b is checked, routing number, account number, account type, debit amount, and debit date must be provided in the tax software.
- SRCForm p.2 — If the gross amount on Form 1042 line 62c differs after signing, the ERO must have the withholding agent complete and sign a corrected Form 8453‑WH.
- SRCForm p.1 — Under penalties of perjury, the withholding agent declares an approved role and consents to transmission of the return.
- SRCForm p.1 — Box 2a on line 2 indicates the withholding agent is requesting a refund on Form 1042.
Common confusion points
Do I still need Form 8453‑WH if I am using an ERO?
The source allows an ERO to use either Form 8453‑WH or Form 8879‑WH
→ Confirm you are filing through an ERO and have selected the appropriate authorization form.
Should I fill out Part III when I file through an ISP?
Part III is only for returns filed through an ERO; the source says to leave it blank otherwise
→ Check your filing method; leave Part III empty if not using an ERO.
How do I indicate I want a refund on Form 1042?
Box 2a on line 2 of Form 8453‑WH is for requesting a refund
→ Mark box 2a before signing the declaration.
What bank details are required for an electronic funds withdrawal?
If box 2b is checked, the software must include routing number, account number, account type, debit amount, and debit date
→ Ensure all five items are entered in the tax software when checking box 2b.
What happens if the amount on line 62c changes after I sign?
The source requires a corrected Form 8453‑WH if the gross amount differs
→ Compare the signed amount with the final return and submit a corrected form if they differ.
Can I submit a paper copy of Form 8453‑WH?
The form is explicitly for electronic filing and paper copies are not to be filed
→ Submit only the PDF version with the electronic return.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 8453‑WH – corrected version must be filed when the gross amount on line 62c changes
Questions about IRS Form 8453-WH
What is IRS Form 8453-WH used for?
Form 8453‑WH is the paperwork you sign to confirm an electronic filing of Form 1042. It lets the IRS know the withholding agent approves the return and any electronic payment. The form is attached as a PDF to the e‑filed return.
Who must file IRS Form 8453-WH?
A withholding agent filing Form 1042 through an ISP or transmitter without using an electronic return originator (ERO) must file IRS Form 8453‑WH.
What information does IRS Form 8453-WH require?
Part I records the total gross amount reported on Form 1042 line 62c. Part II captures the withholding agent’s declaration, including refund requests and authorizations. Part III includes the ERO’s and any paid preparer’s signatures and PTIN.
Where do I file IRS Form 8453-WH?
Attach the completed Form 8453‑WH as a PDF to the electronically filed Form 1042; no paper mailing is required.
How do I complete IRS Form 8453-WH?
First, print or type the withholding agent’s name and EIN in Part I and enter the total gross amount from Form 1042 line 62c. Next, the withholding agent signs Part II, checking the refund box if applicable. If filing through an ERO, the ERO signs Part III; a paid preparer also signs if separate. Finally, scan the signed form to PDF and submit it with the e‑filed Form 1042.
What happens if IRS Form 8453-WH is filed incorrectly?
If the gross amount on Form 1042 line 62c differs from the electronic return, the ERO must obtain a corrected Form 8453‑WH, or the return may be rejected.
Do I still need Form 8453‑WH if I am using an ERO?
The source allows an ERO to use either Form 8453‑WH or Form 8879‑WH Confirm you are filing through an ERO and have selected the appropriate authorization form.
Should I fill out Part III when I file through an ISP?
Part III is only for returns filed through an ERO; the source says to leave it blank otherwise Check your filing method; leave Part III empty if not using an ERO.
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