2. Wizard

Form 13920

(Rev. 7-2025)

Directed Withholding and Deposit Verification

OMB Number 1545-2102

Catalog Number 50904H

Instructions

Important Things You Should Know

  • You should enter information in each field as it appears on your form unless it needs to be corrected.
  • You should fill out this form even if a payment is not made or withholding has not been deposited.
  • You should send the confirmation of your withholding deposit as an attachment to this form.
  • You don't need to send any documents to us by fax or mail if you've completed this form and included all requested information.

For details on withholding tax payments, see “Deposit Requirements” in the instructions for Form 1042, Annual Withholding Tax Return

for U.S. Source Income of Foreign Persons, at IRS.gov/F1042. For information on where, when, and how to file Form 1042-S, Foreign

Person's U.S. Source of Income Subject to Withholding, review the instructions at IRS.gov/F1042S.

 

Privacy Act and Paperwork Reduction Act Notice

 

We ask for the information on this form to carry out the Internal Revenue laws of the United States. Section 1441 requires withholding

agents to report and pay over to the IRS taxes withheld from certain U.S. source income of foreign persons; Form 1042 is used to

report the amount of withholding that must be paid over. Form 13920 is used to verify the deposit of the withheld amount; its use is

voluntary. Section 6109 and its regulations require you to show your identifying number on what you file. Not providing the information

requested on this form in a timely manner may delay our ability to properly credit your deposit; providing false or fraudulent information

may subject you to penalties.

 

You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form

displays a valid OMB control number. Books or records relating to a form or its instruction must be retained as long as their contents

may become relevant in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential,

as required by section 6103. However, we may give the information to the Department of Justice for civil or criminal litigation, and to

other Federal agencies, as provided by law. We may give it to cities, states, the District of Columbia, and U.S. commonwealths or

possessions to administer their tax laws. We may also disclose this information to other countries under a tax treaty, to federal and

state agencies to enforce federal nontax criminal laws, and to federal law enforcement and intelligence agencies to combat terrorism.

 

The time needed to complete the form will vary depending on individual circumstances. The estimated average time for completing this

form is 20 minutes. If you have comments concerning the accuracy of this time estimate or suggestions for making this form simpler, we

would be happy to hear from you. You can write to the Internal Revenue Service, Tax Forms and Publications Division, 1111

Constitution Ave NW, IR-6526, Washington, DC 20224.

 

All fields marked with an asterisk (*) are required.

Enter the date in mm/dd/yyyy format.  

Use the spacebar to open the calendar or enter the date in mmddyyyy format.

Use the spacebar to open the calendar or enter the date in mmddyyyy format.

Enter a valid dollar amount greater than or equal to 0. Settlement amount cannot be less than amount withheld.

Enter a valid dollar amount greater than or equal to 0.  

Enter a date in mm/dd/yyyy format.  The date must be between 1/1/2020 and 12/31/2040.

Must be 9 digits with no dash. Ex: 123456789. 

Provide the following information to the IRS. Choose one of the submission options shown below.

Enter a valid 10-digit phone number without dashes. All ten digits cannot be the same. Ex: 1234567890.
Enter a valid 10-digit facsimile without dashes. All ten digits cannot be the same. Ex: 1234567890.

Use the drop-down list to select a state.

Enter a valid ZIP code. Must be 5 or 9 digits with the dash. Ex: 12345 or 12345-1234.

Send all information and documents to [employee name] using one of these methods:

    Mobile-friendly form:    Select Form 13920 at IRS.gov/forms-pubs/mobile-friendly-forms. Complete the fields in each step and attach any deposit confirmations                                                                       before electronically submitting the form.

Document Upload Tool:     Visit IRS.gov/dutreply and enter the access code listed in the letter. Complete the required fields then securely upload and submit this form                                                                 with any deposit confirmations.

                                        Fax:     Send the documents to [employee fax number] using a fax machine or online fax service.

Attach the EFTPS deposit confirmation.

    Maximum of 5 files can be attached, up to 5 MB each file. You may attach a PDF, JPG, or PNG file.

    All fields marked with an asterisk (*) are required.

    If necessary, scroll to the top to view, edit, or add attachments.

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