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Federal Free Printable Form 8453-EMP (Rev. December 2023) for 2024 Federal Employment Tax Declaration for an IRS e-file Return

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Employment Tax Declaration for an IRS e-file Return
Form 8453-EMP (Rev. December 2023)

Form E-file Declaration for Employment Tax Returns 8453-EMP For the period beginning (Rev. December 2023) , 20 , and ending , 20 . OMB No. 1545-0967 For use with Form 940, 941, 943, 944, and 945 series returns. File electronically. Don’t file paper copies. Go to www.irs.gov/Form8453EMP for the latest information. Department of the Treasury Internal Revenue Service Employer identification number (EIN) Name (as shown on the employment tax return) Type of Return and Return Information (Whole dollars only) Part I Check the box for the return that you’ll file using this Form 8453-EMP. Enter the amounts from the applicable lines of the return. If any of the applicable lines on the return are blank, leave line 1b, 1c, 2b, 2c, 3b, 3c, 4b, 4c, 5b, or 5c, whichever is applicable, blank (don’t enter -0-). However, if you entered -0- on the return, enter -0- on the applicable line. Complete a separate Form 8453-EMP for each return. 1a Form 940 check here (all 940 series) 2a Form 941 check here (all 941 series) . . . . 3a Form 943 check here (all 943 series) . . 4a Form 944 check here . . (including Form 944 (sp)) 5a Form 945 check here . . (all 945 series) b. Wages, tips, and other compensation (Form 944, line 1) . c. Balance due (Form 944, line 11) . . . . . . . . . b. Federal income tax withheld (Form 945, line 1; or Form 945-X, line 3, column 1) . . . . . . . . . . . . c. Balance due (Form 945, line 5; or Form 945-X, line 5 (if more than zero)) . . . . . . . . . . . . . . 1b 1c 2b 2c 3b 3c 4b 4c 5b 5c Declaration of Taxpayer (see instructions) Part II 6a b b. Total payments to all employees (Form 940, line 3) . . c. Balance due (Form 940, line 14) . . . . . . . . . b. Wages, tips, and other compensation (Form 941, line 2; or Form 941-X, line 6, column 1) c. Balance due (Form 941, line 14; or Form 941-X, line 27 (if more than zero)) . . . . . . . . . . . . . . b. Wages subject to social security tax (Form 943, line 2; or Form 943-X, line 6, column 1) . . . . . . . . . . c. Balance due (Form 943, line 15; or Form 943-X, line 25 (if more than zero)) . . . . . . . . . . . . . . I’m requesting a refund on the original or amended employment tax return checked above in Part I. 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 federal taxes owed for the original or amended employment tax return checked above in Part I, 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. Under penalties of perjury, I declare that I have an approved role (as identified in the instructions for the employment tax return) within the company listed above and the information I’ve given the 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 original or amended employment tax return. To the best of my knowledge and belief, the return is true, correct, and complete. I consent to the ERO, transmitter, and/or ISP sending the return, this declaration, and accompanying schedules and statements to the IRS. I also consent to the IRS sending the ERO, transmitter, and/or ISP an acknowledgment of receipt of transmission and an indication of whether or not the return is accepted and, if rejected, the reason(s) for the rejection. If the processing of the return or refund is delayed, I authorize the IRS to disclose to the ERO, transmitter, and/or ISP the reason(s) for the delay, or when the refund was sent. Sign Here Taxpayer’s signature Print your name and title Date Declaration of Electronic Return Originator (ERO) and Paid Preparer (see instructions) Part III I declare that I’ve reviewed the original or amended employment tax return indicated above and that the entries on Form 8453-EMP are complete and correct to the best of my knowledge. If I’m only a collector, I’m not responsible for reviewing the return and only declare that this form accurately reflects the data on the return. The taxpayer will have signed this form before I submit the return. I’ll give the taxpayer 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 & Participation, and Pub. 4163, Modernized e-File (MeF) Information for Authorized IRS e-File Providers for Business Returns. If I’m also the paid preparer, under penalties of perjury I declare that I’ve examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. This paid preparer declaration is based on all information of which I have any knowledge. ERO’s Use Only ERO’s signature Date Check if also paid preparer Check if selfemployed 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’ve examined this original or amended employment tax return, 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 Print/Type preparer’s name Preparer’s signature Firm’s name Firm’s address For Privacy Act and Paperwork Reduction Act Notice, see instructions. Date Check if selfemployed PTIN Firm’s EIN Phone no. Cat. No. 62873J Form 8453-EMP (Rev. 12-2023) Page 2 Form 8453-EMP (Rev. 12-2023) Future Developments For the latest information about developments related to Form 8453-EMP and its instructions, such as legislation enacted after they were published, go to www.irs.gov/Form8453EMP. What’s New Beginning sometime in 2024, the IRS expects to make filing an amended employment tax return on Forms 940, 941-X, 943-X, and 945-X available as part of Modernized e-File (MeF). Monitor IRS.gov for more information on availability. General Instructions Instead of filing Form 8453-EMP, a taxpayer filing an original or amended employment tax return through an TIP electronic return originator (ERO) can sign the return using a personal identification number (PIN). For details, see Form 8879-EMP, E-file Authorization for Employment Tax Returns. Purpose of Form Use Form 8453-EMP to: • Authenticate any electronic employment tax return in the Form 940, 941, 943, 944, or 945 series of returns; • Authorize the ERO, if any, to transmit via a third-party transmitter; • Authorize the intermediate service provider (ISP) to transmit via a third-party transmitter if you’re filing online (not using an ERO); and • Provide the taxpayer’s consent to authorize an electronic funds withdrawal for payment of federal taxes owed. Who Must File If you’re filing an original or amended employment tax return through an ISP and/or transmitter and you’re not using an ERO, you must file Form 8453-EMP with the electronically filed return. An ERO can use either Form 8453-EMP or Form 8879-EMP to obtain authorization to file an employment tax return. When and Where To File File Form 8453-EMP with the taxpayer’s electronically filed 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 with the return. Specific Instructions Name. Print or type the taxpayer’s name as shown on the employment tax return. Employer identification number (EIN). Enter the taxpayer’s EIN as shown on the employment tax return. Part II. Declaration of Taxpayer If the taxpayer has a balance due on line 1c, 2c, 3c, 4c, or 5c and the taxpayer didn’t check box 6b, the taxpayer must use the Electronic Federal Tax Payment System (EFTPS) to pay the tax. For more information on deposits, see the instructions for the tax form the taxpayer is filing. If the taxpayer checks box 6b, the taxpayer must ensure that the following information relating to the financial institution account is provided in the tax preparation software. • Routing number and account number. • Type of account (checking or savings). • Debit amount. • Debit date (date the taxpayer wants the debit to occur). An electronically transmitted return won’t be considered complete, and therefore filed, unless either: • Form 8453-EMP is signed by the taxpayer, scanned into a PDF file, and transmitted with the return; or • The return is filed through an ERO and Form 8879-EMP is used to select a PIN that is used to electronically sign the return. The taxpayer’s signature allows the IRS to disclose to the ERO, transmitter, and/or ISP: • An acknowledgement that the IRS has accepted the electronically filed return, and • The reason(s) for any delay in processing the return or refund. 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), don’t complete Part III. If the taxpayer’s return is filed through an ERO, the IRS requires the ERO’s signature. A paid preparer, if any, must sign Form 8453-EMP 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.” Refunds. After the IRS has accepted the return, the refund should be issued within 3 weeks. However, some refunds may be delayed to ensure that returns are accurate. Preparer Tax Identification Number (PTIN) Paid preparers. Anyone who is paid to prepare the taxpayer’s return must enter their PTIN in Part III. For information on applying for and receiving a PTIN, see Form W-12 or go to www.irs.gov/ PTIN. EROs who aren’t paid preparers. Only an ERO who isn’t also the paid preparer of the return has 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. Privacy Act and Paperwork Reduction Act Notice. We ask for the information on Form 8453-EMP to carry out the Internal Revenue laws of the United States. You’re required to give us the information. We need it to ensure that you're 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’re 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 . . . . . . . . . . . . 2 hr., 9 min. Learning about the law or the form . . . . . . . 6 min. Preparing, copying, assembling, and sending the form to the IRS . . . . . . . . . . . . . 8 min. If you have comments concerning the accuracy of these time estimates or suggestions for making Form 8453-EMP simpler, we would be happy to hear from you. You can send us comments from www.irs.gov/FormComments. Or you can send your comments to Internal Revenue Service, Tax Forms and Publications Division, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Don’t send Form 8453-EMP to this address. Instead, see When and Where To File on this page.
Extracted from PDF file 2023-federal-form-8453-emp.pdf, last modified December 2023

More about the Federal Form 8453-EMP Corporate Income Tax TY 2023

IRS Form 1096 is a summary tax report, which shows the totals from information returns (1099 forms) and must be submitted to the IRS along with these returns. Form 1096 is used with all types of 1099 forms, including Form 1099-MISC, which is given to independent contractors and other non-employees to report payments. Form 1096 is only given to the IRS as a summary, not to individuals receiving 1099 forms.

We last updated the Employment Tax Declaration for an IRS e-file Return in January 2024, so this is the latest version of Form 8453-EMP, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 8453-EMP directly from TaxFormFinder. You can print other Federal tax forms here.

Other Federal Corporate Income Tax Forms:

TaxFormFinder has an additional 774 Federal income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form 1040 U.S. Individual Income Tax Return
1040 (Schedule B) Interest and Ordinary Dividends
Form W-3 Transmittal of Wage and Tax Statements
Form 1120-H U.S. Income Tax Return for Homeowners Associations
Form 941 Employer's Quarterly Federal Tax Return

Download all  tax forms View all 775 Federal Income Tax Forms


Form Sources:

The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 8453-EMP from the Internal Revenue Service in January 2024.

Show Sources >

About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of Federal Form 8453-EMP

We have a total of nine past-year versions of Form 8453-EMP in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2023 Form 8453-EMP

Form 8453-EMP (Rev. December 2023)

2022 Form 8453-EMP

Form 8453-EMP (Rev. February 2017)

2021 Form 8453-EMP

Form 8453-EMP (Rev. February 2017)

2020 Form 8453-EMP

Form 8453-EMP (Rev. February 2017)

2019 Form 8453-EMP

Form 8453-EMP (Rev. February 2017)

2018 Form 8453-EMP

Form 8453-EMP (Rev. February 2017)

2017 Form 8453-EMP

Form 8453-EMP (Rev. February 2017)

2016 Form 8453-EMP

Form 8453-EMP (Rev. February 2017)

Employment Tax Declaration for an IRS e-file Return 2015 Form 8453-EMP

Form 8453-EMP (October 2013)


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