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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 for Form 1042, used to authenticate the return and authorize transmission. A refund should be issued within 3 weeks after acceptance.
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IRS Form 8453-WH - E-file Declaration for Form 1042
IRS Form 8453-WH is an E-file Declaration for Form 1042, used to authenticate the return and authorize transmission. A refund should be issued within 3 weeks after acceptance.
Risk Radar
Scan points- 1Do not file a paper copy; all filings must be electronic via PDF transmission.
- 2Failing to sign Part II by the withholding agent before submission.
- 3Not matching the gross amount on Form 1042, line 62c, if an ERO makes changes later.
- 4Completing Part III when filing online through an ISP/transmitter without using an ERO.
- 5Omitting the required EIN in the space provided for the withholding agent.
Plain English
This form confirms that you are electronically filing your Form 1042 with the IRS. It allows the IRS to know who sent the paperwork and gives permission for them to process refunds or disclose delays. You must file this declaration along with your electronic 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 filing a Form 1042 through an ISP and/or transmitter, provided you are not using an ERO.
- Do not use this form if you are filing a return through an Electronic Return Originator (ERO) who can sign the return using a Personal Identification Number (PIN).
- Check Form 8879-WH instead when an ERO is obtaining authorization to file Form 1042.
Form selector
Use this form or another form?
Filing via ISP/Transmitter without ERO
This form authenticates the electronic Form 1042 and authorizes transmission.
✓ Check that Part II is signed by the withholding agent.
ERO filing authorization (using PIN)
An ERO can use this form instead of Form 8453-WH to obtain authorization for Form 1042.
✓ Verify which authorization method your tax software defaults to.
Filing a balance due return with electronic payment
This form authorizes the Treasury and its Financial Agent to initiate an electronic funds withdrawal (direct debit) for Form 1042.
✓ Confirm you have authorized the direct debit in Part II.
Deadline or filing window
The form must accompany your electronically filed return. If the IRS accepts the return, the refund should be issued within 3 weeks. No specific extension period is stated for the filing of Form 8453-WH itself.
Checklist
What you need before filling it out
Total gross amounts reported
Form 1042, line 62c · Part I (Tax Return Information)
Authorization for ERO transmission
N/A · Part II (Declaration of Withholding Agent)
Payment authorization details
Financial institution account info within tax software · Part II (Declaration of Withholding Agent)
Deadline for payment revocation notice
No later than 2 business days prior to the payment date · Part II (Declaration of Withholding Agent)
Preparer Identification Number (PTIN)
PTIN number (if applicable) · Part III (Paid preparers)
Filer's Name/EIN
Withholding agent’s name and EIN · Top of Form 8453-WH
Before you submit
- 1Print or type the withholding agent’s name in the space provided.
- 2Enter the correct Employer identification number (EIN) for the withholding agent.
- 3Check if you are self-employed by marking the corresponding box on Form 8453-WH.
- 4If paid to prepare, enter your PTIN in Part III.
- 5Ensure Part II is signed and dated by the withholding agent.
- 6Confirm that the declaration covers authorization for electronic funds withdrawal if filing a balance due return.
- 7Verify you have kept a copy of Form 1042 alongside this Form 8453-WH.
How to file this form
- 1Print or type the withholding agent’s name and enter the Employer identification number on Form 8453-WH.
- 2Complete Part I by entering the Total gross amounts reported from Form 1042, line 62c (using whole dollars).
- 3Complete Part II by signing and dating the Declaration of Withholding Agent, authorizing electronic payment if applicable.
- 4If paid to prepare, complete Part III by entering your PTIN or Social Security Number.
- 5Scan the completed Form 8453-WH into a Portable Document Format (PDF) file.
- 6Transmit this PDF file with your electronically filed Form 1042.
Known limitations
- 1A withholding agent using an Electronic Return Originator (ERO) can sign the return using a Personal Identification Number (PIN) instead of filing Form 8453-WH.
- 2If the return is filed online through an Intermediate Service Provider (ISP) and/or transmitter but *not* using an ERO, Part III of Form 8453-WH should not be completed.
- 3If the paid preparer is also the Electronic Return Originator (ERO), the preparer must not complete the section designated for the paid preparer in Part III.
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 December 2022 (12/22). The source directs users to www.irs.gov/Form8453WH for the latest information regarding developments related to Form 8453-WH.
What changed or needs a fresh check
- Edition date — confirm the revision date reads 12/22.
- OMB Number — confirm the form bears OMB No. 1545-0967.
- Filer type — confirm whether you are filing as a Withholding Agent or Paid Preparer (if applicable).
- Signature — verify that Part II is signed and dated by the withholding agent.
- Transmission method — confirm if you are transmitting this form as a PDF with your return.
Quick Facts
Downloads
After you file
- 1Keep a copy of Form 1042, which this declaration accompanies.
- 2The withholding agent should keep a copy of Form 8453-WH after filing it.
- 3When the return is accepted by the IRS, the ERO/transmitter/ISP will send an acknowledgment of receipt and confirmation that the return was accepted.
- 4If the return is rejected, the ERO/transmitter/ISP will inform the withholding agent of the reason(s) for rejection.
Sources
- SRCForm 8453-WH (December 2022) — The official title is E-file Declaration for Form 1042.
- SRCInstructions p.1 — Filing requires electronic submission with Form 1042; paper copies should not be filed.
- SRCInstructions p.1 — Part I requires the total gross amounts reported (Form 1042, line 62c) to be listed in whole dollars only.
- SRCInstructions p.1 — The withholding agent must declare under penalties of perjury that the information agrees with the return.
- SRCInstructions p.2 — Form 8453-WH is used to authenticate an electronic Form 1042 and authorize transmission via a third-party transmitter.
- SRCInstructions p.2 — If filing through an ISP/transmitter without an ERO, you must file Form 8453-WH with the return.
- SRCInstructions p.2 — The withholding agent must check all applicable boxes on line 2 of Part II.
- SRCInstructions p.2 — If a balance is due (Form 1042, line 69) and box 2b is not checked, a timely payment must be made.
Common confusion points
Do I need to file Form 8453-WH if I am using an ERO?
Confusion
The source states an ERO *can* use either Form 8453-WH or Form 8879-WH for authorization.
→ Check the instructions for Form 1042 to see which option is best.
When do I need to file this form?
Confusion
Generally, you file it with your electronically filed return.
→ Verify that you are not using an ERO (if filing through ISP/transmitter) or confirm the required method for ERO use.
What happens if my gross amount changes after signing Form 8453-WH?
Confusion
If the ERO makes a change, they must have you complete and sign a corrected Form 8453-WH.
→ Ensure your tax preparation software allows for corrections to be transmitted.
Do I need to fill out Part III if I file online through an ISP/transmitter?
Confusion
If filing via ISP/transmitter *without* using an ERO, do not complete Part III.
→ Confirm the transmission method being used before filling out Part III.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- A corrected Form 8453-WH must be signed if the gross amount on Form 1042, line 62c, differs from the electronic return.
Questions about IRS Form 8453-WH
What is IRS Form 8453-WH used for?
This form confirms that you are electronically filing your Form 1042 with the IRS. It allows the IRS to know who sent the paperwork and gives permission for them to process refunds or disclose delays. You must file this declaration along with your electronic return.
Who must file IRS Form 8453-WH?
A withholding agent must file Form 8453-WH if they are filing a Form 1042 through an ISP and/or transmitter but are not using an ERO.
What information does IRS Form 8453-WH require?
Part I collects the total gross amounts reported (from Form 1042, line 62c). Part II requires the withholding agent to declare their authorization status, while Part III details information about the Electronic Return Originator and Paid Preparer.
When is IRS Form 8453-WH due?
The form must be filed with your electronically filed return. After the IRS accepts the return, the refund should be issued within 3 weeks.
Where do I file IRS Form 8453-WH?
File Form 8453-WH with your electronically filed return by creating a Portable Document Format (PDF) file and transmitting it through your tax preparation software.
How do I complete IRS Form 8453-WH?
The withholding agent must sign Part II of Form 8453-WH. If filing online through an ISP/transmitter (no ERO), do not complete Part III; otherwise, the ERO's signature is required. A paid preparer must sign in the 'Paid Preparer Use Only' section of Part III.
What happens if IRS Form 8453-WH is filed incorrectly?
If the processing of the return or refund is delayed, the withholding agent authorizes the IRS to disclose the reason(s) for the delay to their ERO, transmitter, and/or ISP.
Confusion — what should I check?
The source states an ERO *can* use either Form 8453-WH or Form 8879-WH for authorization. Check the instructions for Form 1042 to see which option is best.
Source transparency
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