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IRSCredits & Incentives (8800/8900 Series)

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 a withholding agent and its electronic return originator use to sign the return with a five‑digit PIN. The completed form must be retained for 3 years.

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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 a withholding agent and its electronic return originator use to sign the return with a five‑digit PIN. The completed form must be retained for 3 years.

Part I reports the total gross amount from Form 1042 line 62c. Part II captures the withholding agent’s PIN choice, signature, date, and capacity. Part III records the ERO’s six‑digit EFIN and the same five‑digit PIN as its signature.

Risk Radar

Scan points
  • 1Submitting the form without the withholding agent’s signed five‑digit PIN prevents electronic transmission.
  • 2Entering all zeros or leaving the five‑digit PIN blank in Part II.
  • 3Failing to check the box that authorizes the ERO to enter the PIN.
  • 4Omitting the withholding agent’s signature, date, or capacity in Part II.
  • 5Leaving Part I total gross amount blank or not using the amount from Form 1042 line 62c.

Plain English

This form lets a withholding agent give permission for an electronic return originator to sign Form 1042 electronically using a personal identification number. It also records the agent’s consent for electronic fund withdrawals, if applicable.

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.

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Glossary Terms

identificationelectronicgross

Hover a term to preview the meaning.

What this form is for

  • Use this form when the withholding agent wants to use a personal identification number (PIN) to electronically sign a return and, if applicable, consent to electronic funds withdrawal.
  • Do not use it when the withholding agent does not want to use a PIN to sign the return.
  • Check Form 8453‑WH instead when the withholding agent does not use a PIN to sign the return.

Form selector

Use this form or another form?

Withholding agent wants to sign with a PIN

Provides electronic signature authorization

✓ Verify PIN is five digits and not all zeros

Form 8879‑WH

Withholding agent does not want to use a PIN

Requires paper declaration instead of PIN

✓ Confirm no PIN box is checked on Form 8879‑WH

Form 8453‑WH

ERO needs the gross amount from the return

Amount from line 62c populates Part I

✓ Check line 62c total matches Part I entry

Form 1042

Deadline or filing window

The filing deadline is triggered when the payment (settlement) date is set for the Form 1042. The completed Form 8879‑WH must be returned to the ERO no later than 2 business days before that payment date. The instructions do not provide an extension provision.

Checklist

What you need before filling it out

1

Part I Total gross amount

Form 1042 line 62c · Form 1042

⚠ Entering wrong amount or rounding✕ High
2

Withholding Agent’s PIN

Five‑digit personal identification number · Part II selection box

⚠ Using all zeros or wrong length✕ Medium
3

Withholding Agent’s signature

Signature, date, capacity · Part II

⚠ Missing signature or date✕ High
4

ERO’s EFIN/PIN entry

Six‑digit EFIN and five‑digit PIN · Part III

⚠ Swapping EFIN and PIN digits✕ Medium
5

Authorization box selection

Check one box only in Part II · Part II

⚠ Checking both boxes✕ Low

Before you submit

  1. 1Verify the withholding agent’s name and EIN are entered at the top of the form.
  2. 2Confirm Part I amount matches Form 1042 line 62c.
  3. 3Ensure only one box is checked in Part II for PIN entry method.
  4. 4If authorizing the ERO to enter the PIN, enter the ERO firm name on the authorization line.
  5. 5Enter a five‑digit PIN (not all zeros) as the signature.
  6. 6Sign, date, and state capacity in Part II.
  7. 7ERO completes Part III with six‑digit EFIN and five‑digit PIN.
  8. 8ERO retains the signed form for three years as record.
  9. 9Do not send the form to the IRS unless specifically requested.

How to file this form

  1. 1Provide the withholding agent with Form 8879‑WH for completion.
  2. 2Have the withholding agent review the return and fill in Part I and Part II, including PIN and signature.
  3. 3ERO enters its six‑digit EFIN and the agent’s PIN in Part III.
  4. 4ERO retains the signed form for three years as proof of filing.
  5. 5Transmit the electronic return only after receiving the signed Form 8879‑WH.
  6. 6Keep a copy of the completed Form 8879‑WH for your records as proof of filing.

Known limitations

  1. 1Does not apply when the withholding agent chooses not to use a PIN to sign the return.
  2. 2Must not be sent to the IRS; it is retained by the ERO only.
  3. 3Only used for electronic filing of Form 1042.

Field map

Compact field-by-field guide

6 fields

Entity Info

1 items

Taxpayer Name and TIN

Name and taxpayer ID of the entity claiming the credit.

Requiredtext

Credit Info

1 items

Credit Type

Type of credit or incentive being claimed.

Requiredselect

Calculation

2 items

Qualifying Amount

The base amount used to calculate the credit.

Requiredamount
Credit Amount

Calculated credit amount after applying formulas and limitations.

Requiredamount

Certification

1 items

Supporting Information

Detailed breakdown supporting the credit calculation.

text

Signatures

1 items

Signature

Sign and date the form.

Requiredsignature
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Current form status
IRS

The form shows a December 2022 revision and includes a link to www.irs.gov/Form8879WH for the latest information; no changes are noted in the source.

What changed or needs a fresh check

  • Edition date — confirm the form shows December 2022 revision
  • Signature — confirm the withholding agent signs, dates, and indicates capacity in Part II
  • PIN — confirm a five‑digit PIN (not all zeros) is entered as signature
  • Retention — confirm the ERO retains the form for 3 years
  • Fee — Not stated in the official source

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Quick Facts

The withholding agent, together with the electronic return originator (ERO) who prepares Form 1042, must complete and file Form 8879‑WH.
Part I reports the total gross amount from Form 1042 line 62c. Part II captures the withholding agent’s PIN choice, signature, date, and capacity. Part III records the ERO’s six‑digit EFIN and the same five‑digit PIN as its signature.
The form must be completed and returned to the ERO no later than 2 business days before the payment (settlement) date.
Do not send to the IRS. The withholding agent returns the signed Form 8879‑WH to the ERO by hand delivery, U.S. mail, private delivery service, email, Internet website, or fax.
If the signed form is not received, the electronic return cannot be transmitted, delaying filing and potentially subjecting the filer to penalties of perjury.
The ERO first enters the withholding agent’s name and EIN, then copies the total gross amount from Form 1042 line 62c into Part I. In Part II the withholding agent checks the appropriate box, provides a five‑digit PIN (not all zeros), signs, dates, and states capacity. The ERO completes Part III by entering its six‑digit EFIN followed by the same five‑digit PIN as its signature, then signs and dates the form.

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After you file

  1. 1Keep the signed Form 8879‑WH in the ERO’s records.
  2. 2Retain the form for three years from the return due date or IRS receipt date, whichever is later.
  3. 3Store the form electronically if complying with Rev. Proc. 97‑22 recordkeeping guidelines.
  4. 4Await confirmation that the electronic return has been accepted by the IRS.
  5. 5If an error is discovered, submit a corrected Form 8879‑WH with updated PIN and signature to the ERO before retransmission.

Sources

  • SRCForm p.1 — revision date December 2022 appears in the header.
  • SRCForm p.1 — latest information URL www.irs.gov/Form8879WH is provided.
  • SRCForm p.2 — purpose: withholding agent uses PIN to electronically sign return.
  • SRCForm p.2 — alternate form: Form 8453‑WH is used when not using Form 8879‑WH.
  • SRCForm p.2 — retention period: retain for 3 years from return due date or IRS received date.
  • SRCForm p.2 — PIN must be five digits other than all zeros.
  • SRCForm p.2 — Part I amount comes from Form 1042 line 62c.
  • SRCForm p.2 — delivery methods for completed form include hand delivery, U.S. mail, private delivery service, email, Internet website, and fax.

Common confusion points

Do I need to send this form to the IRS?

The form explicitly states not to send it unless requested.

→ Verify that no submission address is on the form.

Can I use zeros as my PIN?

The form requires a five‑digit PIN other than all zeros.

→ Check that the PIN entered is not 00000.

Which box should I check in Part II?

Only one box may be selected for PIN entry.

→ Confirm only one box is marked.

Do I need to enter my EIN again?

The top of the form already includes the withholding agent’s EIN.

→ Ensure the EIN matches the one on Form 1042.

Is a paper signature acceptable?

The form uses a PIN as the electronic signature; a handwritten signature is not required.

→ Confirm the PIN is entered in the signature field.

How long must I keep the form?

Retention requirement is three years from due date or receipt date.

→ Check the retention period in Part III instructions.

Workflow map

Related forms and next steps

4 signals

Before

Form 1042 — prepares the withholding tax return whose data populates Form 8879‑WH.

Current

8879-WH

After

Form 8453‑WH — used when the withholding agent does not use a PIN.

Often used with

Form 8879‑WH — authorizes electronic signature for Form 1042.

⚠ If something goes wrong

  • Form 8453‑WH — provides a paper declaration if PIN authorization fails.

Questions about IRS Form 8879-WH

What is IRS Form 8879-WH used for?

This form lets a withholding agent give permission for an electronic return originator to sign Form 1042 electronically using a personal identification number. It also records the agent’s consent for electronic fund withdrawals, if applicable.

Who must file IRS Form 8879-WH?

The withholding agent, together with the electronic return originator (ERO) who prepares Form 1042, must complete and file Form 8879‑WH.

What information does IRS Form 8879-WH require?

Part I reports the total gross amount from Form 1042 line 62c. Part II captures the withholding agent’s PIN choice, signature, date, and capacity. Part III records the ERO’s six‑digit EFIN and the same five‑digit PIN as its signature.

When is IRS Form 8879-WH due?

The form must be completed and returned to the ERO no later than 2 business days before the payment (settlement) date.

Where do I file IRS Form 8879-WH?

Do not send to the IRS. The withholding agent returns the signed Form 8879‑WH to the ERO by hand delivery, U.S. mail, private delivery service, email, Internet website, or fax.

How do I complete IRS Form 8879-WH?

The ERO first enters the withholding agent’s name and EIN, then copies the total gross amount from Form 1042 line 62c into Part I. In Part II the withholding agent checks the appropriate box, provides a five‑digit PIN (not all zeros), signs, dates, and states capacity. The ERO completes Part III by entering its six‑digit EFIN followed by the same five‑digit PIN as its signature, then signs and dates the form.

What happens if IRS Form 8879-WH is filed incorrectly?

If the signed form is not received, the electronic return cannot be transmitted, delaying filing and potentially subjecting the filer to penalties of perjury.

Do I need to send this form to the IRS?

The form explicitly states not to send it unless requested. Verify that no submission address is on the form.

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Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
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