Federal Excise Tax Declaration for an IRS e-file Return
Extracted from PDF file 2016-federal-form-8453-ex.pdf, last modified August 2007
Excise Tax Declaration for an IRS e-file ReturnForm 8453-EX Excise Tax Declaration for an IRS e-file Return For the period beginning (Rev. December 2011) Department of the Treasury Internal Revenue Service Name (as shown on Form 720, 2290, or 8849) , 20 , and ending , 20 . OMB No. 1545-2082 For use with Forms 720, 2290, and 8849. ▶ File electronically. Do not file paper copies. ▶ See instructions. Taxpayer identification number Type of Return and Return Information (Whole dollars only) Part I Check the box for the return for which you are using this Form 8453-EX and enter the applicable amount from the return. If you check the box on lines 1a, 2a, or 3a, below, and the amount on that line for the return for which you are filing this form was blank, leave lines 1b, 1c, 2b, or 3b, whichever is applicable, blank (do not enter -0-). However, if you entered -0- on the return, enter -0- on the applicable line below. Do not complete more than one line in Part I. 1a Form 720 check here ▶ b Balance due, if any (Form 720, Part III, line 10) . c Overpayment, if any (Form 720, Part III, line 11) . . . . . . . . 1b 1c . . . . 2b . . . . 3b 2a Form 2290 check here ▶ b Balance due (Form 2290, line 6) 3a Form 8849 check here ▶ b Total refund (from Schedules 1, 2, 3, 5, 6, or 8) . . . . . Caution. For line 3b, Schedules 2, 3, 5, and 8 cannot be combined with any other schedules. File a separate Form 8453-EX for each schedule. Declaration of Taxpayer (see instructions) Part II 4a b I am requesting a refund on Form 720 or Form 8849. 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 or 2a, 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 two 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 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 return. To the best of my knowledge and belief, the return is true, correct, and complete. I consent to my 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 my 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 my ERO, transmitter, and/or ISP the reason(s) for the delay, when the refund was sent. ▲ Part III ▲ Sign Here Taxpayer’s signature Date Declaration of Electronic Return Originator (ERO) and Paid Preparer (see instructions) I declare that I have reviewed the return indicated above and that the entries on Form 8453-EX 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 taxpayer will have signed this form before I submit the return. I will 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 am also the paid preparer, under penalties of perjury I declare that I have 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 ▲ ERO’s Use Only Check if also paid preparer Check if selfemployed ERO’s SSN or PTIN EIN Phone no. Under penalties of perjury, I declare that I have 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 Firm’s name Firm’s address Preparer’s signature Date PTIN Firm's EIN ▶ ▶ Phone no. ▶ For Privacy Act and Paperwork Reduction Act Notice, see instructions. Check if self-employed Cat. No. 49631B Form 8453-EX (Rev. 12-2011) Form 8453-EX (Rev. 12-2011) General Instructions Note. Instead of filing Form 8453-EX, a taxpayer filing an excise tax return or request for refund through an electronic return originator (ERO) can sign the return or request for refund using a personal identification number (PIN). For details, see Form 8879-EX, IRS efile Signature Authorization for Forms 720, 2290, and 8849. Purpose of Form Use Form 8453-EX to: • Authenticate electronic Forms 720, 2290, or 8849; • 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 are 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 are filing Forms 720, 2290, or 8849 through an ISP and/or transmitter and you are not using an ERO, you must file Form 8453-EX with your electronically filed return. An ERO can use either Form 8453-EX or Form 8879-EX to obtain authorization to file Forms 720, 2290, and 8849. When and Where To File File Form 8453-EX 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 Forms 720, 2290, or 8849. Taxpayer identification number. Enter the taxpayer’s identification number as shown on Forms 720, 2290, or 8849. Part II. Declaration of Taxpayer If the taxpayer has a balance due on lines 1b or 2b and the taxpayer did not check box 4b, 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 4b, 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 will not be considered complete, and therefore filed, unless either: • Form 8453-EX 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-EX 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), do not 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-EX 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.” 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, IRS Paid Preparer Tax Identification Number (PTIN) Application and Renewal, or visit 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. 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 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 average time is: Recordkeeping . . . . . . . . . . . 2 hrs., 23 min. Learning about the law or the form . . . . . . . 12 min. Preparing, copying, assembling, and sending the form to the IRS . . . . . . . . . . . . . 14 min. 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. You can write to the Internal Revenue Service, Tax Products Coordinating Committee, SE:W:CAR:MP:T:M:S, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not send Form 8453-EX to this address. Instead, see When and Where To File on this page.
Form 8453-EX (Rev. December 2011)
More about the Federal Form 8453-EX Corporate Income Tax TY 2016
We last updated the Excise Tax Declaration for an IRS e-file Return in May 2017, so this is the latest version of Form 8453-EX, fully updated for tax year 2016. You can download or print current or past-year PDFs of Form 8453-EX directly from TaxFormFinder. You can print other Federal tax forms here.
Other Federal Corporate Income Tax Forms:
|Form Code||Form Name|
|Form 941||Employer's Quarterly Federal Tax Return|
|Form 9465||Installment Agreement Request|
|Form 990 or 990-EZ (Sch A)||Public Charity Status and Public Support|
|Form 1125-A||Cost of Goods Sold|
|Form 1120||U.S. Corporation Income Tax Return|
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-EX from the Internal Revenue Service in May 2017.
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-EX
We have a total of four past-year versions of Form 8453-EX in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
Form 8453-EX (Rev. December 2011)
Form 8453-EX (Rev. December 2011)
Form 8453-EX (Rev. December 2011)
Form 8453-EX (Rev. December 2011)
While we do our best to keep our list of Federal Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.