8453-CORP E-file Declaration for Corporations

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Form

8453-CORP

E-file Declaration for Corporations
For use with Form 1120 series returns. Do not file paper copies.
Go to www.irs.gov/Form8453CORP for the latest information.

(Rev. December 2024)
Department of the Treasury
Internal Revenue Service

For calendar year 20

, or tax year beginning

, 20

OMB No. 1545-0123

, ending

, 20
Employer identification number (EIN)

Name of corporation

Part I

TREASURY/IRS
AND OMB USE
ONLY DRAFT
October 8, 2024
DO NOT FILE

Information (Whole dollars only)

1

Total income (Form 1120, line 11) .

2

Total income (Form 1120-F, Section II, line 11)

3

Total income (loss) (Form 1120-S, line 6)

4

Total income (Form 1120

Part II
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B
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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, or Form 8302, Electronic Deposit of Tax Refund of $1 Million or More, that will be electronically
transmitted with the corporation’s federal income tax return.
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 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 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 acknowledgment 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.

Sign
Here
Part III

Signature of officer

Date

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-CORP 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

ERO’s
Use Only

Date

Check if also
paid preparer

Check if
self-employed

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

ERO’s SSN or PTIN

EIN
Phone no.

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 declaration is based on all information of which I have any knowledge.

Paid
Preparer
Use Only

Print/Type preparer’s name

Preparer’s signature

Date

PTIN

Firm’s EIN

Firm’s name

Phone no.

Firm’s address

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

Check
if
self-employed

Cat. No. 92898S

Form 8453-CORP (Rev. 12-2024)

Form 8453-CORP (Rev. 12-2024)

Page 2

Future Developments

The officer’s signature allows the IRS to disclose to the ERO,
transmitter, and/or ISP:
• 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, or 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-CORP 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-CORP
if either:
• Total income differs from the amount on the electronic return by more
than $150, or
• Taxable income differs from the amount on the electronic return by
more than $100.

For the latest information about developments related to Form
8453-CORP and its instructions, such as legislation enacted after they
were published, go to www.irs.gov/Form8453CORP.

What’s New

TREASURY/IRS
AND OMB USE
ONLY DRAFT
October 8, 2024
DO NOT FILE

Efile update. Form 8453-CORP has been updated to accommodate
additional corporations that may be able to electronically file their
income tax returns in the near future.

General Instructions
TIP

Instead of filing Form 8453-CORP, 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-CORP, E-file
Authorization for Corporations.

Purpose of Form

Use Form 8453-CORP to:
• Authenticate an electronic Form 1120, U.S. Corporation Income Tax
Return; Form 1120-F, U.S. Income Tax Return of a Foreign Corporation;
Form 1120-S, U.S. Income Tax Return for an S Corporation, or any
applicable corporate return electronically filed;
• Authorize the ERO, if any, to transmit via a third-party transmitter;
• Authorize the intermediate service provider (ISP) to transmit via a thirdparty transmitter if you are filing online (not using an ERO); and
• 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 Form 1120 series return through an ISP and/or
transmitter and you are not using an ERO, you must file Form
8453-CORP with your electronically filed return. An ERO can use either
Form 8453-CORP or Form 8879-CORP to obtain authorization to file the
corporation’s return.

When and Where To File

File Form 8453-CORP with the corporation’s electronically filed income
tax return. Use a scanner to create a Portable Document Format (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.
If the corporation has tax due and the officer did not check box C, the
corporation must make a timely payment using one of the methods
described in the instructions for its tax return. For more information on
depositing taxes, see the instructions for the corporation’s tax return.
If the officer checks box C, 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-CORP is signed by a corporate officer, scanned into a PDF
file, and transmitted with the return; or
• The return is filed through an ERO and Form 8879-CORP is used to
select a PIN that is used to electronically sign the return.

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-CORP 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.”

Use of PTIN

Paid preparers. Anyone who is paid to prepare the corporation’s return
must enter their PTIN in Part III. For information on applying for and
receiving a PTIN, see Form W-12, IRS Paid Preparer Tax Identification
Number (PTIN) Application and Renewal, or go to www.irs.gov/PTIN.
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. For
information on applying for and receiving a PTIN, see Form W-12 or go
to www.irs.gov/PTIN.

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.
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 return.
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 burden for business taxpayers
filing this form is approved under OMB control number 1545-0123 and
is included in the estimates shown in the instructions for their business
income tax return.
Comments. You can send us comments through www.irs.gov/
FormComments. You can also send your comments to the Internal
Revenue Service, Tax Forms and Publications Division, 1111
Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not send the
form to this address. Instead, see When and Where To File, earlier.