IRS releases draft e-file authorizations for Form 1042


The IRS recently released drafts of Form 8453-WH and Form 8879-WH, which are e-file authorizations for Form 1042 for individuals and corporate filers, respectively. Form 1042 is filed annually to report payments of certain types of income made to foreign persons and any withholding taxes collected from these payments. Historically, e-filing has not been available for these forms.


While the instructions to Form 1042 have not yet been updated to include e-filing guidelines, the issuance of draft e-file authorizations for commentary is a sign that the IRS intends to accept electronically filed Forms 1042 in the near future.


Access the draft forms below:




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