Independent form guide. BrieflyGo is not affiliated with or endorsed by IRS, USCIS, SSA, DOL, or any U.S. government agency. Official forms are sourced from public government websites.
Official form guide
Form 8879-WH: E-file Authorization for Form 1042
IRS Form 8879-WH is an E-file Authorization for Form 1042 that allows a withholding agent to use a PIN to electronically sign the return; it must be submitted no later than 2 business days prior to the payment (settlement) date.
Need help with Form 8879-WH?
Open it in the AI Editor for field guidance, checks, and PDF export.
Need help? AI Editor guides you through every field of Form 8879-WH.
Start filling →Form Overview
IRS Form 8879-WH - E-file Authorization for Form 1042
IRS Form 8879-WH is an E-file Authorization for Form 1042 that allows a withholding agent to use a PIN to electronically sign the return; it must be submitted no later than 2 business days prior to the payment (settlement) date.
Risk Radar
Scan points- 1Do not send Form 8879-WH to the IRS unless specifically requested; keep it for your records!
- 2Submitting without verifying the accuracy of the return first (Withholding Agent responsibility).
- 3Failing to check the appropriate box in Part II regarding PIN authorization.
- 4Entering a PIN that consists of all zeros when authorizing ERO entry.
- 5Not signing, dating, and entering capacity in Part II by the Withholding Agent.
Plain English
This form tells the IRS that you approve of an electronic filing process for your Form 1042. It allows the withholding agent to use a Personal Identification Number (PIN) as their digital signature when submitting the return electronically. The form confirms the accuracy of the financial data before it is sent to the government.
Submission Date
- Filing date: 2023-01-06 22:10:46
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
AI co-pilot
Fill it faster. Catch mistakes before you file.
What this form is for
- Use this form when a withholding agent wants to use a personal identification number (PIN) to electronically sign an electronic return and, if applicable, consent to electronic funds withdrawal.
- Do not use this form when you are the Internal Revenue Service (IRS) itself; instead, keep it for your records.
- Check Form 8453-WH instead when a withholding agent does not use Form 8879-WH.
Form selector
Use this form or another form?
Filing an electronic return that requires PIN authorization
The form authorizes the ERO to enter the withholding agent's PIN for signing and consent.
✓ Check Part II box indicating which party enters the PIN.
The withholding agent does not use a PIN signature method
This is the required alternative form when PIN authorization is not used on Form 1042.
✓ Verify that you are using this specific replacement form.
Need to submit comments or questions about the form
Comments can be sent to the IRS, but do not send the actual completed form to that address.
✓ Confirm your correspondence is addressed correctly.
Not stated in the official source
Deadline or filing window
The Withholding Agent must submit this form to the Treasury Financial Agent no later than 2 business days prior to the payment (settlement) date. The ERO must retain this completed Form 8879-WH for a period of 3 years from either the return due date or the IRS received date, whichever is later.
Checklist
What you need before filling it out
Total gross amounts reported
Amount from Form 1042, line 62c · Part I (Tax Return Information)
Withholding Agent's PIN
Five-digit number (other than all zeros) · Part II Authorization
ERO Firm Name
The name of the Electronic Return Originator firm · Part II Authorization Line
IRO's/ERO's Signature
Your signature (if acting as withholding agent) or ERO's signature · Part II / Part III
PIN Certification
The six-digit EFIN followed by the five-digit PIN · Part III (ERO's Section)
Before you submit
- 1Verify that you have received a completed and signed Form 8879-WH from the withholding agent before transmission.
- 2Confirm Part I lists the total gross amounts reported (Form 1042, line 62c) using whole dollars only.
- 3Check the appropriate box in Part II to authorize ERO entry or indicate you are entering it yourself.
- 4Ensure the Withholding Agent's PIN is five digits and not all zeros.
- 5Verify that both the withholding agent and ERO sections include a signature and date.
- 6Confirm the ERO section includes their six-digit EFIN followed by the five-digit self-selected PIN.
- 7Check that you are submitting this form to the correct entity (Treasury Financial Agent or IRS, if requested).
How to file this form
- 1Complete Part I of Form 8879-WH with the withholding agent's information and the total gross amounts reported from Form 1042, line 62c.
- 2In Part II, check the box authorizing ERO entry or indicate you will enter the PIN yourself; then sign, date, and state your capacity in which you are acting.
- 3The withholding agent returns the completed form to the ERO (acceptable methods include hand delivery, U.S. mail, email, etc.).
- 4If an ERO is involved, complete Part III by entering their six-digit EFIN followed by their five-digit PIN and signing/dating.
- 5Submit the completed Form 8879-WH to the Treasury Financial Agent (at 1-888-353-4537) no later than 2 business days prior to the payment date.
Known limitations
- 1A withholding agent who does not use Form 8879-WH must use Form 8453-WH, E-file Declaration for Form 1042.
- 2The form is not required to be provided if the return is subject to the Paperwork Reduction Act and the form lacks a valid OMB control number.
- 3If the withholding agent does not use this specific authorization method (PIN), they must use Form 8453-WH.
Field map
Compact field-by-field guide
Entity Info
1 items
Name and taxpayer ID of the entity claiming the credit.
Credit Info
1 items
Type of credit or incentive being claimed.
Calculation
2 items
The base amount used to calculate the credit.
Calculated credit amount after applying formulas and limitations.
Certification
1 items
Detailed breakdown supporting the credit calculation.
Signatures
1 items
Sign and date the form.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition of IRS Form 8879-WH is December 2022; readers can visit www.irs.gov/Form8879WH for the latest information regarding developments related to this form.
What changed or needs a fresh check
- Edition date — confirm the revision reads 12/2022.
- Mailing address — confirm comments are sent to: Internal Revenue Service, Tax Forms and Publications Division, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224.
- Form Number — confirm the form is IRS Form 8879-WH.
- OMB No. — confirm the number reads 1545-0967.
Quick Facts
Downloads
After you file
- 1The withholding agent must keep a copy of Form 8879-WH for their records.
- 2Electronic Return Originators (EROs) must retain the completed Form 8879-WH.
- 3For EROs, the form must be retained for 3 years from the return due date or the IRS received date, whichever is later.
- 4The withholding agent should keep this form for their records, even if it is sent to the IRS upon request.
Sources
- SRCInstructions p.1 — The withholding agent must keep Form 8879-WH for their records and should not send it to the IRS.
- SRCInstructions p.1 — The deadline is 'no later than 2 business days prior to the payment (settlement) date' for the Treasury Financial Agent.
- SRCInstructions p.1 — The withholding agent must get a copy of Form 1042 and declare under penalties of perjury that they have an approved role with the listed withholding agent.
- SRCInstructions p.2 — The purpose is to allow a withholding agent to use a PIN to electronically sign a return and consent to electronic funds withdrawal.
- SRCInstructions p.2 — EROs must retain Form 8879-WH, and they should not send it to the IRS unless requested.
- SRCInstructions p.2 — The acceptable delivery methods for the completed form include hand delivery, U.S. mail, private delivery service, email, Internet website, and fax.
Common confusion points
Do I send Form 8879-WH to the IRS?
It says 'Do not send to the IRS' on the front, but what if they ask for it?
The form instructs to keep it for records and only submit it if requested.
→ Check the top of Page 1 or Page 2.
What is the deadline for sending this form?
The source specifies 'no later than 2 business days prior to the payment (settlement) date.'
When does an ERO need to retain Form 8879-WH?
EROs must retain it for 3 years from the return due date or IRS received date, whichever is later.
What do I put in Part III if I am the Withholding Agent?
The form does not specify capacity for the withholding agent, but Part II asks for 'Capacity in which acting,' so this field must be completed.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 8453-WH (E-file Declaration for Form 1042, required if this form isn't used)
Questions about IRS Form 8879-WH
What is IRS Form 8879-WH used for?
This form tells the IRS that you approve of an electronic filing process for your Form 1042. It allows the withholding agent to use a Personal Identification Number (PIN) as their digital signature when submitting the return electronically. The form confirms the accuracy of the financial data before it is sent to the government.
Who must file IRS Form 8879-WH?
A Withholding Agent, or an Electronic Return Originator (ERO), uses Form 8879-WH when they wish to use a PIN to sign a return and consent to electronic funds withdrawal.
What information does IRS Form 8879-WH require?
Part I collects the total gross amounts reported on Form 1042, line 62c. Part II is where the Withholding Agent declares their authorization and signs; Part III certifies this action with the ERO's EFIN/PIN.
When is IRS Form 8879-WH due?
The form must be submitted to the Treasury Financial Agent no later than 2 business days prior to the payment (settlement) date. The ERO must also retain the completed Form 8879-WH for 3 years from the return due date or IRS received date, whichever is later.
Where do I file IRS Form 8879-WH?
The form should be kept for records and generally not sent to the IRS unless requested; if comments are sent, they should go to the Internal Revenue Service, Tax Forms and Publications Division at 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224.
How do I complete IRS Form 8879-WH?
The Withholding Agent first verifies the accuracy of the return and checks Part II to authorize PIN entry. The agent then signs, dates, and enters their capacity in Part II before returning it to the ERO. Finally, the ERO completes Part III with their signature and date before transmission.
What happens if IRS Form 8879-WH is filed incorrectly?
Under penalties of perjury, a declaration on Form 8879-WH confirms that the return is true, correct, and complete, meaning incorrect submission can lead to issues related to payment processing.
It says 'Do not send to the IRS' on the front, but what if they ask for it?
The form instructs to keep it for records and only submit it if requested. Check the top of Page 1 or Page 2.
Source transparency
Copyright & Licensing - US Government Forms
BrieflyGo links to and explains official public form sources. We are not a government agency, and this page is for general form guidance, not legal advice.
Understand the agreement before you sign it.
Review risky clauses in plain English, fix the document, and keep it moving toward signature.