A withholding agent and an electronic return originator (ERO) 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. Current revision Form 8879-WH PDF Recent developments None at this time Other items you may find useful All Form 8879-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 8453-WH, E-file Declaration for Form 1042