Federal U.S. Partnership Declaration for an IRS e-file Return
Extracted from PDF file 2022-federal-form-8453-pe.pdf, last modified October 2022
U.S. Partnership Declaration for an IRS e-file ReturnForm E-file Declaration for Form 1065 OMB No. 1545-0123 File electronically with the partnership’s return or administrative adjustment request. (Don’t file paper copies.) Go to www.irs.gov/Form8453PE for the latest information. 2022 8453-PE Department of the Treasury Internal Revenue Service (For return of partnership income or administrative adjustment request) For calendar year 2022, or tax year beginning , 2022, and ending , 20 Part I . Employer identification number Name of partnership Form 1065 Information (whole dollars only) 1 Gross receipts or sales less returns and allowances (Form 1065, line 1c) . . . . . . . . 1 2 Gross profit (Form 1065, line 3) . 3 Ordinary business income (loss) (Form 1065, line 22) . . . . . . . . . . . . . . 2 . . . . . . . . . . . . . . 3 4 Net rental real estate income (loss) (Form 1065, Schedule K, line 2) . . . . . . . . . . 4 5 Other net rental income (loss) (Form 1065, Schedule K, line 3c) . . . . . . . . . . 5 Part II . . . . . . . . Declaration of Partner or Member or Partnership Representative (see instructions) Be sure to keep a copy of the partnership’s Return of Partnership Income or AAR. I declare under penalties of perjury: 1a. If this Form 1065 is transmitted as part of a return of partnership income, I’m a partner or member of the above partnership. b. If this Form 1065 is transmitted as part of an administrative adjustment request (AAR), I’m the partnership representative (PR). 2. The information I’ve 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 partnership’s Form 1065. 3. To the best of my knowledge and belief, the partnership’s corresponding return or AAR is true, correct, and complete. 4. I consent to my ERO, transmitter, and/or ISP sending the partnership’s return or AAR, this declaration, and accompanying forms, schedules and statements to the IRS. 5. I 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 partnership’s return or AAR is accepted and, if rejected, the reason(s) for the rejection. 6. If the processing of the partnership’s return or AAR is delayed, I authorize the IRS to disclose to my ERO, transmitter, and/or ISP the reason(s) for the delay. Sign Here Signature of partner or member or PR Part III Date Title Declaration of Electronic Return Originator (ERO) and Paid Preparer (see instructions) I declare that I’ve reviewed the above partnership’s return or AAR and that the entries on Form 8453-PE are complete and correct to the best of my knowledge. If I’m only a collector, I’m not responsible for reviewing the return or AAR and only declare that this form accurately reflects the data on the return or AAR. The partner or member or PR will have signed this form before I submit the return or AAR. I’ll give the partner or member or PR a copy of all forms and information to be filed with the IRS, and I’ve 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 the above partnership’s return or AAR and accompanying forms, 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’ve any knowledge. ERO’s Use Only 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 SSN or PTIN EIN Phone no. Under penalties of perjury, I declare that I’ve examined the above partnership’s return or AAR and accompanying forms, 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’ve any knowledge. Paid Preparer Use Only Print/Type preparer’s name Preparer’s signature Date Firm’s name PTIN Firm’s EIN Firm’s address For Privacy Act and Paperwork Reduction Act Notice, see instructions. Check if selfemployed Phone no. Cat. No. 48316Z Form 8453-PE (2022) Page 2 Form 8453-PE (2022) General Instructions Future Developments For the latest information about developments related to Form 8453-PE and its instructions, such as legislation enacted after they were published, go to www.irs.gov/Form8453PE. Purpose of Form Use Form 8453-PE to: • Authenticate an electronic Form 1065, U.S. Return of Partnership Income, as part of return or AAR; • Authorize the electronic return originator (ERO), if any, to transmit via a third-party transmitter; and • Authorize the intermediate service provider (ISP) to transmit via a third-party transmitter if you’re filing online (not using an ERO). TIP Instead of filing Form 8453-PE, a partner or member filing a partnership’s return or AAR through an ERO can sign the return or AAR using a personal identification number (PIN). For details, see Form 8879-PE, E-file Authorization for Form 1065. Who Must File If you’re filing a 2022 Form 1065 through an ISP and/or transmitter and you’re not using an ERO, you must file Form 8453-PE with your electronically filed return or AAR. An ERO can use either Form 8453-PE or Form 8879-PE to obtain authorization to file the partnership’s Form 1065. When and Where To File File Form 8453-PE with the partnership’s electronically filed return or AAR. 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 file with the return or AAR. Specific Instructions Name. Print or type the partnership’s name in the space provided. Employer identification number (EIN). Enter the partnership’s EIN in the space provided. Part II—Declaration of Partner or Member or PR If the Form 1065 is being transmitted and filed as part of a partnership return, then the declaration must be signed by a partner or member. If the Form 1065 is being transmitted and filed as part of a partnership AAR, then the declaration must be signed by the PR; or designated individual, if the partnership representative is an entity. If the ERO makes changes to the electronic return or AAR after Form 8453-PE has been signed by the partner or member or PR, whether it was before it was transmitted or if the return or AAR was rejected after transmission, the ERO must have the partner or member or PR complete and sign a corrected Form 8453-PE if either: • The total income (loss) on Form 1065, line 8, differs from the amount on the electronic return or AAR by more than $150; or • The ordinary business income (loss) on Form 1065, line 22, differs from the amount on the electronic return or AAR by more than $100. Part III—Declaration of Electronic Return Originator (ERO) and Paid Preparer Note: If the return or AAR is filed online through an ISP and/or transmitter (not using an ERO), don’t complete Part III. If the partnership’s return or AAR is filed through an ERO, the IRS requires the ERO’s signature. A paid preparer, if any, must sign Form 8453-PE 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.” Use of PTIN Paid preparers. Anyone who’s paid to prepare the partnership’s return or AAR 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 aren’t paid preparers. Only EROs who aren’t also the paid preparer of the return or AAR 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. 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’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. Internal Revenue Code section 6109 requires EROs to provide their identifying numbers on the return. You aren’t 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 burden for business taxpayers filing this form is approved under OMB control number 1545-0123 and is included in the estimates shown in the instructions for their business income tax return. Comments. You can send us comments from www.irs.gov/FormComments. Or you can write to the Internal Revenue Service, Tax Forms and Publications Division, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Don’t send the form to this office.
2022 Form 8453-PE
More about the Federal Form 8453-PE Corporate Income Tax TY 2022
We last updated the U.S. Partnership Declaration for an IRS e-file Return in December 2022, so this is the latest version of Form 8453-PE, fully updated for tax year 2022. You can download or print current or past-year PDFs of Form 8453-PE directly from TaxFormFinder. You can print other Federal tax forms here.
Other Federal Corporate Income Tax Forms:
|Form Code||Form Name|
|Publication 15||Employer's Tax Guide|
|1041 (Schedule D)||Capital Gains and Losses|
|Form 941||Employer's Quarterly Federal Tax Return|
|1040 (Schedule B)||Interest and Ordinary Dividends|
|Form 4684||Casualties and Thefts|
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-PE from the Internal Revenue Service in December 2022.
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-PE
We have a total of twelve past-year versions of Form 8453-PE in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2022 Form 8453-PE
2021 Form 8453-PE
2020 Form 8453-PE
2019 Form 8453-PE
2018 Form 8453-PE
2017 Form 8453-PE
2016 Form 8453-PE
2015 Form 8453-PE
2014 Form 8453-PE
2013 Form 8453-PE
2012 Form 8453-PE
2011 Form 8453-PE
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