Form 8453-S U.S. S Corporation Income Tax Declaration for an IRS e-f

Form

U.S. S Corporation Income Tax Declaration
for an IRS e-file Return

8453-S

Department of the Treasury
Internal Revenue Service

2010

File electronically with the corporation’s tax return. Do not file paper copies.
For calendar year 2010, or tax year beginning
, 2010, ending
, 20

Employer identification number

Name of corporation

Part I

OMB No. 1545-1867

Tax Return Information (Whole dollars only)

1

Gross receipts or sales less returns and allowances (Form 1120S, line 1c)

2

Gross profit (Form 1120S, line 3) .

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3

Ordinary business income (loss) (Form 1120S, line 21) .

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2

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3

Net rental real estate income (loss) (Form 1120S, Schedule K, line 2)

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4

Income (loss) reconciliation (Form 1120S, Schedule K, line 18)

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5

Part II

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Declaration of Officer (see instructions) Be sure to keep a copy of the corporation’s tax return.
I consent that the corporation’s refund be directly deposited as designated on the Form 8050, Direct Deposit of
Corporate Tax Refund, that will be electronically transmitted with the corporation’s 2010 federal income tax return.

6a
b
c

I do not want direct deposit of the corporation’s refund or the corporation is not receiving a refund.
I authorize the U.S. Treasury and its designated Financial Agent to initiate an electronic funds withdrawal (direct debit)
entry to the financial institution account indicated in the tax preparation software for payment of the corporation’s federal
taxes owed on this return, and the financial institution to debit the entry to this account. To revoke a payment, I must
contact the U.S. Treasury Financial Agent at 1-888-353-4537 no later than 2 business days prior to the payment
(settlement) date. I also authorize the financial institutions involved in the processing of the electronic payment of taxes
to receive confidential information necessary to answer inquiries and resolve issues related to the payment.

If the corporation is filing a balance due return, I understand that if the IRS does not receive full and timely payment of its tax liability,
the corporation will remain liable for the tax liability and all applicable interest and penalties.
Under penalties of perjury, I declare that I am an officer of the above corporation and that the information I have given my electronic return originator (ERO),
transmitter, and/or intermediate service provider (ISP) and the amounts in Part I above agree with the amounts on the corresponding lines of the corporation’s
2010 federal income tax return. To the best of my knowledge and belief, the corporation’s return is true, correct, and complete. I consent to my ERO, transmitter,
and/or ISP sending the corporation’s return, this declaration, and accompanying schedules and statements to the IRS. I also consent to the IRS sending my
ERO, transmitter, and/or ISP an acknowledgement of receipt of transmission and an indication of whether or not the corporation’s return is accepted and, if
rejected, the reason(s) for the rejection. If the processing of the corporation’s return or refund is delayed, I authorize the IRS to disclose to my ERO, transmitter,
and/or ISP the reason(s) for the delay, or when the refund was sent.

Part III

Date

Signature of officer

▲

▲

Sign
Here

Title

Declaration of Electronic Return Originator (ERO) and Paid Preparer (see instructions)

I declare that I have reviewed the above corporation’s return and that the entries on Form 8453-S are complete and correct to the best of my knowledge. If I am
only a collector, I am not responsible for reviewing the return and only declare that this form accurately reflects the data on the return. The corporate officer will
have signed this form before I submit the return. I will give the officer a copy of all forms and information to be filed with the IRS, and have followed all other
requirements in Pub. 3112, IRS e-file Application and Participation, and Pub. 4163, Modernized e-File (MeF) Information for Authorized IRS e-file Providers for
Business Returns. If I am also the Paid Preparer, under penalties of perjury I declare that I have examined the above corporation’s return and accompanying
schedules and statements, and to the best of my knowledge and belief, they are true, correct, and complete. This Paid Preparer declaration is based on all
information of which I have any knowledge.
ERO’s
signature

Date

▲

Firm’s name (or
yours if self-employed),
address, and ZIP code

Paid
Preparer
Use Only

Print/Type preparer’s name
Firm’s name

Check if
also paid
preparer

Check if
selfemployed

▲

ERO’s
Use
Only

ERO’s SSN or PTIN

EIN
Phone no.
Preparer’s signature

Date

▶

PTIN

Firm's EIN ▶

Firm’s address ▶

For Privacy Act and Paperwork Reduction Act Notice, see instructions.

Check
if
self-employed
Phone no.

Cat. No. 64422I

Form 8453-S (2010)

Page 2

Form 8453-S (2010)

General Instructions
Instead of filing Form 8453-S, a
corporate officer filing a
corporation’s return through an
electronic return originator
(ERO) can sign the return using a personal
identification number (PIN). For details, see
Form 8879-S, IRS e-file Signature
Authorization for Form 1120S.

TIP

What's New
Paid preparers, and EROs that are also
paid to prepare the corporation's return,
are no longer permitted to enter their social
security number when completing Part III of
the Form 8453-S. Anyone paid to prepare
the corporation's return must enter a valid
preparer tax identification number (PTIN)
when completing Part III. See Use of PTIN,
later, for more information.

Purpose of Form
Use Form 8453-S to:
• Authenticate an electronic Form 1120S,
U.S. Income Tax Return for an S Corporation,

If the corporation has tax due and the
officer did not check box 6c, the
corporation must deposit the payment no
later than the 15th day of the 3rd month
after the end of its tax year. For more
information, see the Instructions for Form
1120S.
If the officer checks box 6c, the officer
must ensure that the following information
relating to the financial institution account
is provided in the tax preparation software.
• Routing number.
• Account number.
• Type of account (checking or savings).
• Debit amount.
• Debit date (date the corporation wants
the debit to occur).
An electronically transmitted return will
not be considered complete, and therefore
filed, unless either:
• Form 8453-S is signed by a corporate
officer, scanned into a PDF file, and
transmitted with the return, or

• Authorize the ERO, if any, to transmit via
a third-party transmitter,

• The return is filed through an ERO and
Form 8879-S is used to select a PIN that is
used to electronically sign the return.

• Authorize the intermediate service
provider (ISP) to transmit via a third-party
transmitter if you are filing online (not using
an ERO), and

The officer’s signature allows the IRS to
disclose to the ERO, transmitter, and/or
ISP:

• Provide the corporation’s consent to
directly deposit any refund and/or
authorize an electronic funds withdrawal
for payment of federal taxes owed.

Who Must File
If you are filing a 2010 Form 1120S through
an ISP and/or transmitter and you are not
using an ERO, you must file Form 8453-S
with your electronically filed return. An ERO
can use either Form 8453-S or Form
8879-S to obtain authorization to file the
corporation’s Form 1120S.

When and Where To File
File Form 8453-S with the corporation’s
electronically filed income tax return. Use a
scanner to create a Portable Document File
(PDF) file of the completed form. Your tax
preparation software will allow you to
transmit this PDF file with the return.

Specific Instructions
Name. Print or type the corporation’s
name in the space provided.
Employer identification number (EIN).
Enter the corporation’s EIN in the space
provided.

Part II—Declaration of
Officer
Note. The corporate officer must check all
applicable boxes on line 6.

• An acknowledgement that the IRS has
accepted the corporation’s electronically
filed return, and
• The reason(s) for any delay in processing
the return or refund.
The declaration of officer must be signed
and dated by:
• The president, vice president, treasurer,
assistant treasurer, chief accounting
officer, or
• Any other corporate officer (such as tax
officer) authorized to sign the corporation’s
income tax return.
If the ERO makes changes to the
electronic return after Form 8453-S has
been signed by the officer, whether it was
before it was transmitted or if the return
was rejected after transmission, the ERO
must have the officer complete and sign a
corrected Form 8453-S if either:
• The total income (loss) on Form 1120S,
line 6, differs from the amount on the
electronic return by more than $150, or
• The ordinary business income (loss) on
Form 1120S, line 21, differs from the
amount on the electronic return by more
than $100.

Part III—Declaration of
Electronic Return Originator
(ERO) and Paid Preparer
Note. If the return is filed online through an
ISP and/or transmitter (not using an ERO),
do not complete Part III.

If the corporation’s return is filed through
an ERO, the IRS requires the ERO’s
signature. A paid preparer, if any, must
sign Form 8453-S in the space for Paid
Preparer Use Only. But if the paid preparer
is also the ERO, do not complete the paid
preparer section. Instead, check the box
labeled “Check if also paid preparer.”
Refunds. After the IRS has accepted the
return, the refund should be issued within 3
weeks. However, some refunds may be
delayed because of compliance reviews to
ensure that returns are accurate.

Use of PTIN
Paid preparers. Anyone who is paid to
prepare the corporation's return must enter
their PTIN in Part III. The PTIN entered
must have been issued after August 2010.
For information on applying for and
receiving a PTIN, see Form W-12, IRS Paid
Preparer Tax Identification Number (PTIN)
Application, or visit www.irs.gov/taxpros.
EROs who are not paid preparers. Only
EROs who are not also the paid preparer of
the return have the option to enter their
PTIN or their social security number in the
"ERO's Use Only" section of Part III. If the
PTIN is entered, it must have been issued
after August 2010. For information on
applying for and receiving a PTIN, see
Form W-12, IRS Paid Preparer Tax
Identification Number (PTIN) Application, or
visit www.irs.gov/taxpros.
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. You are required to give us
the information. We need it to ensure that you
are complying with these laws and to allow
us to figure and collect the right amount of
tax. Section 6109 requires EROs to provide
their identifying numbers on the form.
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 instructions must be retained as long as
their contents may become material in the
administration of any Internal Revenue law.
Generally, tax returns and return information
are confidential, as required by Internal
Revenue Code section 6103.
The time needed to complete and file this
form will vary depending on individual
circumstances. The estimated average time is:
Recordkeeping .

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. 4 hr., 46 min.

Learning about the law or
the form . . . . . .

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Preparing the form .

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. 10 min.

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6 min.

If you have comments concerning the
accuracy of these time estimates or
suggestions for making this form simpler, we
would be happy to hear from you. You can
write to the Internal Revenue Service, Tax
Products Coordinating Committee,
SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave.
NW, IR-6526, Washington, DC 20224. Do not
send the form to this address. Instead, see
When and Where To File on this page.