Federal Employment Tax Declaration for an IRS e-file Return
Extracted from PDF file 2019-federal-form-8453-emp.pdf, last modified March 2017
Employment Tax Declaration for an IRS e-file ReturnForm 8453-EMP Employment Tax Declaration for an IRS e-file Return For the period beginning , 20 , and ending , 20 . OMB No. 1545-0967 For use with Forms 940, 940-PR, 941, 941-PR, 941-SS, 943, 943-PR, 944, and 945. (Rev. February 2017) Department of the Treasury Internal Revenue Service ▶ ▶ File electronically. Don't file paper copies. Information about Form 8453-EMP and its instructions is at www.irs.gov/form8453emp. Employer identification number Name (as shown on Form 940, 940-PR, 941, 941-PR, 941-SS, 943, 943-PR, 944, or 945) 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 5a Form 945 check here ▶ ▶ c. Balance due (Form 941, Part 1, line 14) . . . . . . . b. Total wages subject to social security tax (Form 943, line 2) . . . . . . . . . . . . . . . . . . ▶ c. Balance due (Form 943, line 15) . . . . . . . . . b. Wages, tips, and other compensation (Form 944, Part 1, line 1) . . . . . . . . . . . . . . . . . . ▶ c. Balance due (Form 944, Part 1, line 11) . b. Total taxes (Form 945, line 3) . . . . c. Balance due (Form 945, line 5) . . . . . . . . . . . . . . . . . . . . . . 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, Part 2, line 3) c. Balance due (Form 940, Part 4, line 14) . . . . . . . b. Total taxes after adjustments and credits (Form 941, Part 1, line 12) . . . . . . . . . . . . . . . . . ▶ I'm requesting a refund on Form 940, 940-PR, 941, 941-PR, 941-SS, 943, 943-PR, 944, or 945. 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 return indicated on lines 1a, 2a, 3a, 4a, or 5a, 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. 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 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. Taxpayer’s signature ▲ ▲ Part III ▲ Sign Here Print your name and title Date Declaration of Electronic Return Originator (ERO) and Paid Preparer (see instructions) I declare that I've reviewed the 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 and 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. Date ▲ ERO’s signature Firm’s name (or yours if self-employed), address, and ZIP code Check if also paid preparer Check if selfemployed ▲ ERO’s Use Only ERO’s SSN or PTIN EIN Phone no. 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 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. 2-2017) Form 8453-EMP (Rev. 2-2017) 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. General Instructions Note: Instead of filing Form 8453-EMP, a taxpayer filing an employment tax return through an electronic return originator (ERO) can sign the return using a personal identification number (PIN). For details, see Form 8879-EMP, IRS e-file Signature Authorization for Forms 940, 940-PR, 941, 941-PR, 941-SS, 943, 943-PR, 944, and 945. Purpose of Form Use Form 8453-EMP to: • Authenticate an electronic Form 940, 940-PR, 941, 941-PR, 941-SS, 943, 943-PR, 944, or 945; • 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 Form 940, 940-PR, 941, 941-PR, 941-SS, 943, 943-PR, 944, or 945 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 Form 940, 940-PR, 941, 941-PR, 941-SS, 943, 943-PR, 944, or 945. 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 Form 940, 940-PR, 941, 941-PR, 941-SS, 943, 943-PR, 944, or 945. Employer identification number (EIN). Enter the EIN as shown on Form 940, 940-PR, 941, 941-PR, 941-SS, 943, 943-PR, 944, or 945. 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. Page 2 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. Use of PTIN Paid preparers. Anyone who is paid to prepare the taxpayer's return must enter their preparer tax identification number (PTIN) in Part III. The PTIN entered must have been issued after September 27, 2010. For information on applying for and receiving a PTIN, see Form W-12 or visit www.irs.gov/ptin. EROs who aren't paid preparers. Only EROs who aren't 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 September 27, 2010. For information on applying for and receiving a PTIN, see Form W-12 or visit 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/formspubs. Click on More Information and then click on Give us feedback. 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.
Form 8453-EMP (Rev. February 2017)
More about the Federal Form 8453-EMP Corporate Income Tax
We last updated the Employment Tax Declaration for an IRS e-file Return in February 2020, and the latest form we have available is for tax year 2019. This means that we don't yet have the updated form for the current tax year. Please check this page regularly, as we will post the updated form as soon as it is released by the Federal Internal Revenue Service. You can print other Federal tax forms here.
Other Federal Corporate Income Tax Forms:
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 February 2020.
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 five 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:
Form 8453-EMP (Rev. February 2017)
Form 8453-EMP (Rev. February 2017)
Form 8453-EMP (Rev. February 2017)
Form 8453-EMP (Rev. February 2017)
Form 8453-EMP (October 2013)
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