Federal Foreign Corporation Income Tax Declaration for an IRS e-file Return
Extracted from PDF file 2019-federal-form-8453-i.pdf, last modified November 2019
Foreign Corporation Income Tax Declaration for an IRS e-file ReturnForm 8453-I ▶ Department of the Treasury Internal Revenue Service Foreign Corporation Income Tax Declaration for an IRS e-file Return OMB No. 1545-0123 File electronically with the corporation’s tax return. Do not file paper copies. ▶ Go to www.irs.gov/Form8453I for the latest information. For calendar year 2019, or tax year beginning , 2019, ending Employer identification number Name of corporation Part I Tax Return Information (whole dollars only) 1 Total income (Form 1120-F, Section II, line 11) 2 Taxable income (Form 1120-F, Section II, line 31) 3 Total tax (Form 1120-F, Schedule J, line 9) . . 4 Amount owed (Form 1120-F, page 1, line 7) 5a Overpayment (Form 1120-F, page 1, line 8a) . . . . . . . . . . . . . . . 1 . . . . . . . . . . . . . . . 2 . . . . . . . . . . . . . . . . 3 . . . . . . . . . . . . . . . . . 4 . . . . . . . . . . . . . . . . . 5a . b Overpayment resulting from tax deducted and withheld under chapters 3 and 4 (Form 1120-F, page 1, line 8b) . . . . . . . . . . . . . . . . . . . . . . . . . . . Part II 6a b c 2019 , 20 5b Declaration of Officer (see instructions) Be sure to keep a copy of the corporation’s tax return. I consent that the corporation’s refund be directly deposited as designated on the Form 8302, Electronic Deposit of Tax Refund of $1 Million or More, that will be electronically transmitted with the corporation’s 2019 federal income tax return. I do not want direct deposit of the corporation’s refund or the corporation is not receiving a refund. 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 corporation’s federal taxes owed on this return, 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. If the corporation is filing a balance due return, I understand that if the IRS does not receive full and timely payment of its tax liability, the corporation will remain liable for the tax liability and all applicable interest and penalties. Under penalties of perjury, I declare that I am an officer of the above corporation and 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 lines of the corporation’s 2019 federal income tax return. To the best of my knowledge and belief, the corporation’s return is true, correct, and complete. I consent to my ERO, transmitter, and/or ISP sending the corporation’s 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 corporation’s return is accepted, and, if rejected, the reason(s) for the rejection. If the processing of the corporation’s return or refund is delayed, I authorize the IRS to disclose to my ERO, transmitter, and/or ISP the reason(s) for the delay, or when the refund was sent. Signature of officer Date ▲ Part III ▲ Sign Here Title Declaration of Electronic Return Originator (ERO) and Paid Preparer (see instructions) I declare that I have reviewed the above corporation’s return and that the entries on Form 8453-I 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 corporate officer will have signed this form before I submit the return. I will give the officer 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 the above corporation’s return and accompanying schedules and statements, and to the best of my knowledge and belief, they are 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 have examined the above corporation’s return and accompanying schedules and statements, and to the best of my knowledge and belief, they are 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 For Privacy Act and Paperwork Reduction Act Notice, see instructions. Date Check if self-employed Firm’s EIN PTIN ▶ Phone no. Cat. No. 49728F Form 8453-I (2019) [This page left blank intentionally] Page 3 Form 8453-I (2019) General Instructions Note: Instead of filing Form 8453-I, a corporate officer filing a corporation’s return through an electronic return originator (ERO) can sign the return using a personal identification number (PIN). For details, see Form 8879-I, IRS e-file Signature Authorization for Form 1120-F. Future Developments For the latest information about developments related to Form 8453-I and its instructions, such as legislation enacted after they were published, go to www.irs.gov/Form8453I. Purpose of Form Use Form 8453-I to: • Authenticate an electronic Form 1120-F, U.S. Income Tax Return of a Foreign Corporation; • 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 corporation’s consent to directly deposit any refund and/or authorize an electronic funds withdrawal for payment of federal taxes owed. Who Must File If you are filing a 2019 Form 1120-F through an ISP and/or transmitter and you are not using an ERO, you must file Form 8453-I with your electronically filed return. An ERO can use either Form 8453-I or Form 8879-I to obtain authorization to file a corporation’s Form 1120-F. When and Where To File • Debit amount. • Debit date (date the corporation wants the debit to occur). An electronically transmitted return will not be considered complete, and therefore filed, unless either: • Form 8453-I is signed by a corporate officer, scanned into a PDF file, and transmitted with the return; or • The return is filed through an ERO and Form 8879-I is used to select a PIN that is used to electronically sign the return. The officer’s signature allows the IRS to disclose to the ERO, transmitter, and/or ISP: • An acknowledgment that the IRS has accepted the corporation’s electronically filed return, and • The reason(s) for any delay in processing the return or refund. The declaration of officer must be signed and dated by: • The president, vice president, treasurer, assistant treasurer, chief accounting officer; or • Any other corporate officer (such as tax officer) authorized to sign the corporation’s income tax return. If the ERO makes changes to the electronic return after Form 8453-I has been signed by the officer, whether it was before it was transmitted or if the return was rejected after transmission, the ERO must have the officer complete and sign a corrected Form 8453-I if either: • The total income on Form 1120-F, Section II, line 11, differs from the amount on the electronic return by more than $150; or • The taxable income on Form 1120-F, Section II, line 31, differs from the amount on the electronic return by more than $100. Part III. Declaration of Electronic Return Originator (ERO) and Paid Preparer Name. Print or type the corporation’s name in the space provided. Employer identification number (EIN). Enter the corporation’s EIN in the space provided. Note: If the return is filed online through an ISP and/or transmitter (not using an ERO), do not complete Part III. If the corporation’s return is filed through an ERO, the IRS requires the ERO’s signature. A paid preparer, if any, must sign Form 8453-I 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 because of compliance reviews to ensure that returns are accurate. Part II. Declaration of Officer Use of PTIN File Form 8453-I with the corporation’s electronically filed income tax return. Use a scanner to create a Portable Document Format (PDF) of the completed form. Your tax preparation software will allow you to transmit this PDF with the return. Specific Instructions Note: The corporate officer must check all applicable boxes on line 6. If the corporation has tax due (line 4) and the officer did not check box 6c, the rules for payment of the tax due depend on whether the corporation maintains an office or place of business in the United States. See Payment of Tax Due in the Instructions for Form 1120-F for these rules. If the officer checks box 6c, the officer must ensure that the following information relating to the financial institution account is provided in the tax preparation software. • Routing number. • Account number. • Type of account (checking or savings). Paid preparers. Anyone who is paid to prepare the corporation’s return must enter their PTIN in Part III. 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. 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. Form 8453-I (2019) 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. Page 4 The estimated burden for taxpayers filing this form is approved under OMB control number 1545-0123. 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 send us comments from www.irs.gov/FormsComments. Or you can send your comments to Internal Revenue Service, Tax Forms and Publications Division, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not send the tax form to this office. Instead, see When and Where To File, earlier.
2019 Form 8453-I
More about the Federal Form 8453-I Corporate Income Tax TY 2019
We last updated the Foreign Corporation Income Tax Declaration for an IRS e-file Return in February 2020, so this is the latest version of Form 8453-I, fully updated for tax year 2019. You can download or print current or past-year PDFs of Form 8453-I directly from TaxFormFinder. You can print other Federal tax forms here.
Other Federal Corporate Income Tax Forms:
|Form Code||Form Name|
|Form 1120-H||U.S. Income Tax Return for Homeowners Associations|
|Form 9465||Installment Agreement Request|
|Form 7004||Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns|
|1041 (Schedule D)||Capital Gains and Losses|
|Form 1120-S||U.S. Income Tax Return for an S Corporation|
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-I 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-I
We have a total of nine past-year versions of Form 8453-I in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2019 Form 8453-I
2018 Form 8453-I
2017 Form 8453-I
2016 Form 8453-I
2015 Form 8453-I
2014 Form 8453-I
2013 Form 8453-I
2012 Form 8453-I
2011 Form 8453-I
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.