Form 8453

What is the IRS Form 8453?

The federal tax Form 8453 is the US Individual Income Tax Declaration for an IRS e-file Return and it is the follow up form required by the IRS unless you elect to use an electronic signature using a personal identification number (PIN).

Once your tax return has been electronically filed and accepted, the tax professional will file form 8453 with the IRS.

Should I include W-2 forms with the form 8453?

Form W-2, W-2G, and 1099-R should not be attached to Form 8453.

However, the IRS e-file provider must retain paper copies of these forms until the end of the calendar year in which  the tax return was filed. Form 8453 must be mailed to the IRS within 3 business days after the ERO receives acknowledgment from the IRS that the tax return was accepted.

Both spouses must sign the form 8453 if you are filing a joint return. The tax professional is required to give you a preparer-signed copy of a joint return, including a copy of the completed Form 8453. Keep these materials for your records.

(If you have a computer and tax preparation software, you can efile your tax return electronically from your home. See page 10 of the IRS publication 17 for ore details of electronic filing.)

Uses of Form 8453

Form 8453 is used to:

1. Authenticate the electronic portion of your Form 1040.

2. Send any accompanying paper schedules or statements

3. Authorize the electronic return originator (ERO) to transmit via a third party transmitter

4. Provide your consent to deposit any tax refund or authorize an ACH debit (automatic withdrawal) to pay any amount owed