Requesting a waiver from the e-filing requirement of Form 1042

 

Withholding agents (both U.S. and foreign persons) that are required to file Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons, must e-file the 2025 form via the Modernized E-file (MeF) platform.

The IRS may waive the e-filing requirement if the withholding agent can demonstrate that it would result in a hardship. A withholding agent interested in requesting an e-filing waiver must file a written request in the manner prescribed by the IRS. To request an e-filing waiver for 2025 Form 1042, withholding agents must submit a request by March 15 or 45 days before the return due date (if filing under an extension).

Note: For tax year 2025, letters will not be issued.

Contents of e-filing waiver request

The written request must contain the following information.

  1. A notation at the top of the request stating, in large letters, “Form 1042 e-file Waiver Request.”
  2. The name, federal tax identification number, and mailing address of the withholding agent.
  3. The tax year for which the e-filing waiver is being requested.
  4. A detailed explanation of:
    • The steps the withholding agent has taken to meet its requirement to timely e-file its Form 1042 and why the steps were unsuccessful;
    • The undue hardship that would result, including any incremental costs to the filer, by complying with the e-filing requirement. Incremental costs are those costs that are above and beyond the costs to paper file. A detailed computation of the incremental costs must include a schedule specifying the costs to paper file and the costs to e-file; and
    • The steps the withholding agent will take to ensure its ability to e-file future returns.

Additional requirements

  • An officer authorized to sign the return, as defined in IRC section 6062, must sign the e-file waiver request with the following language: “Under penalties of perjury, I declare that the information contained in this waiver request is true, correct, and complete to the best of my knowledge and belief.”
  • Requests made by an authorized representative of the filer must include a valid Form 2848, Power of Attorney and Declaration of Representative.
  • Withholding agents should not attach to the e-file waiver request the Form 1042 that is the subject of the waiver request, any filing-extension requests, or payments.

Where to submit e-file waiver requests

To ensure your e-file waiver request receives timely consideration, fax it to 1-877-477-0575.

You can also mail your written request to:

Internal Revenue Service Ogden Submission Processing Center
Attn: Form 1042 e-file Waiver Request
Mail Stop 1057
Ogden, UT 84201

If you use a delivery service, requests for waivers should be mailed to:

Internal Revenue Service Ogden Submission Processing Center
Attn: Form 1042 e-file Waiver Request
Mail Stop 1057
1973 N. Rulon White Blvd.
Ogden, UT 84404

For information about e-filing Form 1042, see:

Page Last Reviewed or Updated: 06-Mar-2026