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| FATCA News & Information | February 27, 2026 | |
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| Issue Number: 2026-03
Requesting a waiver from the electronic 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 file Form 1042 for tax year 2025 electronically via the Modernized E-file (MeF) platform.
The IRS may waive the electronic filing requirement if the withholding agent demonstrates that a hardship would result if it were required to file its return electronically. A withholding agent interested in requesting a waiver of the mandatory electronic filing requirement must file a written request in the manner prescribed by the IRS. To request a waiver of the electronic filing requirement for the TY2025 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 Waiver Request:
To request a waiver, the withholding agent must file a written request containing the following information: - A notation at the top of the request stating, in large letters, "Form 1042 e-file Waiver Request";
- The name, federal tax identification number, and mailing address of the withholding agent;
- The taxable year for which the waiver is requested; and
- A detailed explanation of:
- The steps the withholding agent has taken to meet its requirement to timely file its Form 1042 electronically and why the steps were unsuccessful;
- The undue hardship that would result, including any incremental costs to the filer, by complying with the electronic filing requirement. Incremental costs are those costs that are above and beyond the costs to file in paper form. The incremental costs must be supported by a detailed computation that includes a schedule specifying the costs to file in paper form and the costs to file electronically; and
- The steps the withholding agent will take to ensure its ability to file future returns electronically.
Additional Requirements: - The waiver request must be signed by an officer authorized to sign the return, as defined in IRC 6062, 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 waiver request the Form 1042 that is the subject of the waiver request, any filing-extension requests, or payments.
Where to Submit Waiver Requests:
To ensure your 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 on: 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 electronic filing of Form 1042, see: Back to top
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