E-file Form 1042 withholding return
Form 1042
Electronic filing of Form 1042's required for tax year 2023, for a withholding agent that's a financial institution. Otherwise, electronic filing of Form 1042's required for a withholding agent that's required to file 10 or more information returns, as described in Regulations section 301.6011-2, during the year or that's a partnership with more than 100 partners.
Waivers
Waivers may be granted in cases of undue hardship. A request for a waiver must be made in accordance with applicable IRS revenue procedures, publications, forms, instructions, or other guidance. The waiver request will specify the type of filing and the period to which it applies.
Find out more at modernized e-file for Form 1042 on the IRS website.
