Third Party Designee

If you want to allow any individual, corporation, firm, organization, or partnership to discuss your 2025 Form 1042 with the IRS, check the “Yes” box in the Third Party Designee section of the return. Also, enter the designee’s name and phone number, and any five digits the designee chooses as their personal identification number (PIN). The authorization applies only to the tax form upon which it appears.

If you check the “Yes” box, you are authorizing the IRS to call the designee to answer any questions relating to the information reported on your tax return. You are also authorizing the designee to:

• Exchange information concerning your tax return with the IRS; and

• Request and receive written tax return information relating to your tax return, including copies of specific notices, correspondence, and account transcripts.

You are not authorizing the designee to receive any refund check, bind you to anything (including additional tax liability), or otherwise represent you before the IRS. If you want to expand the designee’s authorization, see Pub. 947, Practice Before the IRS and Power of Attorney .

The authorization automatically expires 1 year from the due date (without any extensions) for filing Form 1042. If you or your designee desires to terminate the authorization, a written statement conveying your wish to revoke the authorization should be submitted to the IRS service center where the return was processed.