Use Form 8453-WH to: Authenticate an electronic Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons. Authorize the electronic return originator (ERO), if any, to transmit via a third-party transmitter. Authorize the intermediate service provider (ISP) to transmit via a third-party transmitter if you are filing online (not using an ERO). Provide consent to authorize an electronic funds withdrawal for payment of the balance due on Form 1042. Current revision Form 8453-WH PDF Recent developments None at this time Other items you may find useful All Form 8453-WH Revisions Publication 3112, IRS e-file Application and Participation PDF Publication 4163, Modernized e-File (MeF) Information for Authorized IRS e-file Providers for Business Returns PDF Other Current Products Related About Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons About Form 8879-WH, E-file Authorization for Form 1042