8453-TR E-file Declaration or Authorization for Form 1045/1139

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TREASURY/IRS AND OMB USE ONLY DRAFT
Form

8453-TR

E-file Declaration or Authorization for Form 1045/1139
File electronically. Do not file paper copies.

(October 2025)
Department of the Treasury
Internal Revenue Service

For tax year beginning

, 20

, and ending

, 20
Identification number

Name(s) as shown on Application for Tentative Refund

Application for Tentative Refund—Form and Information (Whole dollars only)

- Check one box and provide the information requested for the Application for Tentative Refund that you intend to file using Form 8453-TR.
- Form 1045 filers use lines 2a, 2b, 2c, and 2f (leave lines 2d and 2e blank). Form 1139 filers use lines 2a, 2b, 2d, 2e, and 2f (leave line 2c blank).
1a
Form 1045, Application for Tentative Refund 1b
Form 1139, Corporation Application for Tentative Refund
2a
2a Net operating loss . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2b Unused general business credit. . . . . . . . . . . . . . . . . . . . . . . .
2b
2c Net section 1256 contracts loss . . . . . . . . . . . . . . . . . . . . . . . .
2c
2d Net capital loss . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2d
2e Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2e
2f Overpayment of tax due to a claim of right adjustment under section 1341(b)(1) . . . . . . . .
2f

Part II

Declaration and Authorization of Taxpayer-Applicant (see instructions)

I declare under penalties of perjury: I am the taxpayer-applicant or I am fully authorized to act on behalf of the taxpayer-applicant with respect to the above-described
Application for Tentative Refund; the information I’ve given the electronic return originator (ERO), transmitter, and/or intermediate service provider (ISP) and the amounts
shown above agree with the amounts on the corresponding lines of the Application for Tentative Refund; the Application for Tentative Refund is true, correct, and complete,
to the best of my knowledge and belief; I authorize the ERO, transmitter, and/or ISP to send the Application for Tentative Refund, this declaration, and accompanying forms,
schedules and statements to the IRS; I authorize the IRS to provide the ERO, transmitter, and/or ISP with any information regarding receipt of transmission, any indication of
whether or not the return is accepted, the reason(s) for any rejection, the reason(s) for any delay, and the status and amount of any refund.

Taxpayer’s
PIN
(check one)

I authorize (ERO firm name)
as the signature on the electronically filed Application for Tentative Refund.

to enter this PIN
Don’t enter all zeros

I’ll enter a PIN as the signature on the electronically filed Application for Tentative Refund. (Check this box only if
you are entering a PIN and the Application for Tentative Refund is filed using the Practitioner PIN.)
Taxpayer’s signature

Spouse’s
PIN
(check one)

Name and title

Date

I authorize (ERO firm name)
as the signature on the electronically filed Application for Tentative Refund.

to enter this PIN
Don’t enter all zeros

I’ll enter a PIN as the signature on the electronically filed Application for Tentative Refund. (Check this box only if
you are entering a PIN and the Application for Tentative Refund is filed using the Practitioner PIN.)
Spouse’s signature

Part III

Name and title

Date

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

I declare under penalties of perjury: I’ve reviewed the Application for Tentative Refund indicated above and the entries on Form 8453-TR are complete and correct to the
best of my knowledge; if I’m only a collector, I’m not responsible for reviewing the Application for Tentative Refund and only declare that this Form 8453-TR accurately
reflects the data on the Application for Tentative Refund; the taxpayer will have signed this Form 8453-TR before I submit the Application for Tentative Refund; I'll give the
taxpayer a copy of all forms and information to be filed with the IRS, and have followed all requirements in Pub. 3112, IRS e-File Application & Participation, and Pub. 4163,
Modernized e-File Information for Authorized IRS e-File Providers for Business Returns; if I’m also the paid preparer, I’ve examined the above-described Application for
Tentative Refund, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete.

ERO’s EFIN/PIN. Enter your six-digit EFIN followed by your five-digit self-selected PIN.
Don’t enter all zeros
I certify that the above numeric entry is my PIN, which is my signature on the electronically filed Application for Tentative Refund described above. I confirm that I am
submitting this return in accordance with the requirements of Pub. 3112, IRS e-file Application and Participation, and Pub. 4163, Modernized e-File Information for
Authorized IRS e-file Providers for Business Returns.

ERO’s
Use
Only

ERO’s signature

Date

Check
if also
paid preparer

Check
if ERO’s SSN or PTIN
self-employed

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

EIN
Phone no.

Under penalties of perjury, I declare that I’ve examined the above-described Application for Tentative Refund, including accompanying schedules and statements, and to
the best of my knowledge and belief, it is true, correct, and complete. This declaration is based on all information of which I have any knowledge.

Paid
Preparer
Use Only

Preparer’s name

Preparer’s signature

Date

Firm’s name

Firm’s EIN

Firm’s address

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

Check
if PTIN
self-employed

Phone no.

Cat. No. 95754T

Form 8453-TR (10-2025) Created 10/14/25

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

Part I

OMB No. 1545-0074

Go to www.irs.gov/Form8453TR for the latest information.

TREASURY/IRS AND OMB USE ONLY DRAFT
Page 2

Form 8453-TR (10-2025)

Future Developments
Go to www.irs.gov/Form8453TR for the latest
information about Form 8453-TR and its
instructions.

What’s New
Form 8453-TR. Form 8453-TR (10-2025) is
new and allows taxpayer-applicants to
electronically file an Application for Tentative
Refund. (See instructions below.)
Direct deposit. The Application for Tentative
Refund provides for direct deposit of any
refund. (See the Application for Tentative
Refund and its instructions.)

General Instructions
Use Form 8453-TR to:
• Authenticate (declare) an electronic Form
1045, Application for Tentative Refund, or
Form 1139, Corporation Application for
Tentative Refund;
• Authorize the ERO to electronically
transmit an Application for Tentative Refund;
and
• Provide the taxpayer’s consent to directly
deposit any refund.

Who Must File
File Form 8453-TR if you file Form 1045 or
Form 1139 through a transmitter that is not an
ERO. (An ERO can obtain and retain Form
8453-TR for authorization to file the
Application for Tentative Refund.)

When and Where To File
File Form 8453-TR with the taxpayer’s
electronically filed Application for Tentative
Refund. You can use a scanner to create a
Portable Document Format (PDF) file of the
completed Form 8453-TR. Your tax
preparation software should allow you to
transmit this PDF with the Application for
Tentative Refund.

Specific Instructions
Name(s). Provide the name(s) of the
taxpayer(s) as shown on the Application for
Tentative Refund.

Part II. Declaration and
Authorization of TaxpayerApplicant
An electronically transmitted Application for
Tentative Refund is not complete nor filed
unless either:
• Form 8453-TR is signed by the taxpayer,
scanned into a PDF file, and transmitted with
the Application for Tentative Refund; or
• The Application for Tentative Refund is
filed through an ERO and Form 8453-TR is
used to select a PIN that is used to
electronically sign the Application for
Tentative Refund.
The signature of the taxpayer(s) allows the
IRS to disclose to the ERO, transmitter, and/
or ISP:
• An acknowledgement that the IRS has
accepted the electronically filed Application
for Tentative Refund, and
• The reason(s) for any delay in processing
the Application for Tentative Refund or refund.

Part III. Declaration of Electronic
Return Originator (ERO) and Paid
Preparer
Note: If the Application for Tentative Refund
is filed not using an ERO, don’t complete Part
III.
If the taxpayer’s Application for Tentative
Refund is filed through an ERO, the IRS
requires the ERO’s signature. A paid preparer,
if any, must sign Form 8453-TR in the space
for Paid Preparer Use Only. But if the paid
preparer is also the ERO, don’t complete the
paid preparer section. Instead, check the box
labeled “Check if also paid preparer.”

Preparer Tax Identification
Number (PTIN)
Go to www.irs.gov/PTIN for information on
receiving a PTIN.

Paid preparers. Anyone who is paid to
prepare the taxpayer’s Application for
Tentative Refund must enter their PTIN in
Part III.
EROs who aren’t paid preparers. EROs who
aren’t the paid preparer of the Application for
Tentative Refund have the option to enter
their PTIN or their social security number in
the “ERO’s Use Only” section of Part III.

Refunds
Some refunds may be delayed because of
compliance reviews to ensure that forms are
accurate.
Paperwork Reduction Act Notice. We ask
for you to obtain the information on this form
to carry out the Internal Revenue laws of the
United States. You are required to obtain this
information.
You are not required to obtain 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
individual filers is approved under OMB
control number 1545-0074. The estimated
burden for business filers is approved under
OMB control number 1545-0123. The
estimated burden for trust filers is approved
under OMB control number 1545-0092. For
the estimated averages, see the instructions
for your income tax return.
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. See the
instructions for the tax return with which this
form is filed.

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

Purpose of Form

Identification number(s) (EIN). Provide the
identification number(s) of the taxpayer(s) as
shown on the Application for Tentative
Refund.