IRS Form 8453-C 2018 U.S. Corporation Income Tax Declaration for an IRS E-File Return

IRS Form 8453-C is a U.S. Department of the Treasury - Internal Revenue Service - issued form also known as the "U.s. Corporation Income Tax Declaration For An Irs E-file Return".

Download a PDF version of the latest IRS Form 8453-C down below or find it on the U.S. Department of the Treasury - Internal Revenue Service Forms website.

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U.S. Corporation Income Tax Declaration
8453-C
OMB No. 1545-0123
for an IRS e-file Return
Form
2018
File electronically with the corporation’s tax return. Do not file paper copies.
Go to www.irs.gov/Form8453C for the latest information.
Department of the Treasury
Internal Revenue Service
For calendar year 2018, or tax year beginning
, 2018, ending
, 20
Name of corporation
Employer identification number
Part I
Tax Return Information (Whole dollars only)
1
Total income (Form 1120, line 11) .
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Taxable income (Form 1120, line 30) .
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Total tax (Form 1120, line 31)
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Amount owed (Form 1120, line 35)
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Overpayment (Form 1120, line 36) .
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Part II
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 8050, Direct Deposit of
6 a
Corporate Tax Refund, that will be electronically transmitted with the corporation’s 2018 federal income tax return.
b
I do not want direct deposit of the corporation’s refund or the corporation is not receiving a refund.
c
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 2018 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.
Sign
Here
Signature of officer
Date
Title
Part III
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-C 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
Check if
Check if
ERO’s SSN or PTIN
ERO’s
ERO’s
also paid
self-
signature
preparer
employed
Use
Firm’s name (or
EIN
yours if self-employed),
Only
address, and ZIP code
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.
Print/Type preparer’s name
Preparer’s signature
Date
PTIN
Paid
Check
if
self-employed
Preparer
Use Only
Firm’s name
Firm’s EIN
Firm’s address
Phone no.
8453-C
For Privacy Act and Paperwork Reduction Act Notice, see instructions.
Form
(2018)
Cat. No. 33331U
U.S. Corporation Income Tax Declaration
8453-C
OMB No. 1545-0123
for an IRS e-file Return
Form
2018
File electronically with the corporation’s tax return. Do not file paper copies.
Go to www.irs.gov/Form8453C for the latest information.
Department of the Treasury
Internal Revenue Service
For calendar year 2018, or tax year beginning
, 2018, ending
, 20
Name of corporation
Employer identification number
Part I
Tax Return Information (Whole dollars only)
1
Total income (Form 1120, line 11) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1
2
2
Taxable income (Form 1120, line 30) .
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3
Total tax (Form 1120, line 31)
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3
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4
Amount owed (Form 1120, line 35)
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5
Overpayment (Form 1120, line 36) .
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5
Part II
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 8050, Direct Deposit of
6 a
Corporate Tax Refund, that will be electronically transmitted with the corporation’s 2018 federal income tax return.
b
I do not want direct deposit of the corporation’s refund or the corporation is not receiving a refund.
c
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 2018 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.
Sign
Here
Signature of officer
Date
Title
Part III
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-C 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
Check if
Check if
ERO’s SSN or PTIN
ERO’s
ERO’s
also paid
self-
signature
preparer
employed
Use
Firm’s name (or
EIN
yours if self-employed),
Only
address, and ZIP code
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.
Print/Type preparer’s name
Preparer’s signature
Date
PTIN
Paid
Check
if
self-employed
Preparer
Use Only
Firm’s name
Firm’s EIN
Firm’s address
Phone no.
8453-C
For Privacy Act and Paperwork Reduction Act Notice, see instructions.
Form
(2018)
Cat. No. 33331U
2
Form 8453-C (2018)
Page
Future Developments
The declaration of officer must be signed and dated by:
• The president, vice president, treasurer, assistant treasurer, chief
For the latest information about developments related to Form 8453-C
accounting officer; or
and its instructions, such as legislation enacted after they were
published, visit www.irs.gov/Form8453C.
• Any other corporate officer (such as tax officer) authorized to sign the
corporation’s income tax return.
General Instructions
If the ERO makes changes to the electronic return after Form 8453-C
has been signed by the officer, whether it was before it was transmitted
Instead of filing Form 8453-C, a corporate officer filing a
or if the return was rejected after transmission, the ERO must have the
corporation’s return through an electronic return originator
TIP
officer complete and sign a corrected Form 8453-C if either:
(ERO) can sign the return using a personal identification
number (PIN). For details, see Form 8879-C, IRS e-file
• The total income on Form 1120, line 11, differs from the amount on
Signature Authorization for Form 1120.
the electronic return by more than $150; or
• The taxable income on Form 1120, line 30, differs from the amount on
Purpose of Form
the electronic return by more than $100.
Use Form 8453-C to:
Part III. Declaration of Electronic Return Originator
• Authenticate an electronic Form 1120, U.S. Corporation Income Tax
(ERO) and Paid Preparer
Return;
• Authorize the ERO, if any, to transmit via a third-party transmitter;
Note: If the return is filed online through an ISP and/or transmitter (not
using an ERO), do not complete Part III.
• Authorize the intermediate service provider (ISP) to transmit via a third-
party transmitter if you are filing online (not using an ERO); and
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-C in the
• Provide the corporation’s consent to directly deposit any refund and/
space for Paid Preparer Use Only. But if the paid preparer is also the
or authorize an electronic funds withdrawal for payment of federal taxes
ERO, do not complete the paid preparer section. Instead, check the box
owed.
labeled “Check if also paid preparer.”
Who Must File
Use of PTIN
If you are filing a 2018 Form 1120 through an ISP and/or transmitter and
Paid preparers. Anyone who is paid to prepare the corporation's return
you are not using an ERO, you must file Form 8453-C with your
must enter their PTIN in Part III. For information on applying for and
electronically filed return. An ERO can use either Form 8453-C or Form
receiving a PTIN, see Form W-12, IRS Paid Preparer Tax Identification
8879-C to obtain authorization to file a corporation’s Form 1120.
Number (PTIN) Application and Renewal, or visit www.irs.gov/PTIN.
When and Where To File
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
File Form 8453-C with the corporation’s electronically filed income tax
social security number in the “ERO's Use Only” section of Part III. For
return. Use a scanner to create a Portable Document Format (PDF) file
information on applying for and receiving a PTIN, see Form W-12 or visit
of the completed form. Your tax preparation software will allow you to
www.irs.gov/PTIN.
transmit this PDF file with the return.
Refunds
Specific Instructions
After the IRS has accepted the return, the refund should be issued
Name. Print or type the corporation’s name in the space provided.
within 3 weeks. However, some refunds may be delayed because of
Employer identification number (EIN). Enter the corporation’s EIN in
compliance reviews to ensure that returns are accurate.
the space provided.
Privacy Act and Paperwork Reduction Act Notice. We ask for the
Part II. Declaration of Officer
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
Note: The corporate officer must check all applicable boxes on line 6.
ensure that you are complying with these laws and to allow us to figure
If the corporation has tax due (line 4) and the officer did not check box
and collect the right amount of tax. Section 6109 requires EROs to
6c, the corporation must make a timely payment using one of the
provide their identifying numbers on the return.
methods described in the Instructions for Form 1120. For more
You are not required to provide the information requested on a form
information on depositing taxes, see the Instructions for Form 1120.
that is subject to the Paperwork Reduction Act unless the form displays
If the officer checks box 6c, the officer must ensure that the following
a valid OMB control number. Books or records relating to a form or its
information relating to the financial institution account is provided in the
instructions must be retained as long as their contents may become
tax preparation software.
material in the administration of any Internal Revenue law. Generally, tax
• Routing number.
returns and return information are confidential, as required by Internal
Revenue Code section 6103.
• Account number.
The time needed to complete and file this form will vary depending on
• Type of account (checking or savings).
individual circumstances. The estimated burden for business taxpayers
• Debit amount.
filing this form is approved under OMB control number 1545-0123 and
• Debit date (date the corporation wants the debit to occur).
is included in the estimates shown in the instructions for their business
income tax return.
An electronically transmitted return will not be considered complete,
and therefore filed, unless either:
Comments. You can send us comments through www.irs.gov/
FormComments. You can also send your comments to the Internal
• Form 8453-C is signed by a corporate officer, scanned into a PDF file,
Revenue Service, Tax Forms and Publications Division, 1111
and transmitted with the return; or
Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not send the
• The return is filed through an ERO and Form 8879-C is used to select
form to this address. Instead, see When and Where To File,
a PIN that is used to electronically sign the return.
earlier.
The officer’s signature allows the IRS to disclose to the ERO,
transmitter, and/or ISP:
• An acknowledgement that the IRS has accepted the corporation’s
electronically filed return, and
• The reason(s) for any delay in processing the return or refund.

Download IRS Form 8453-C 2018 U.S. Corporation Income Tax Declaration for an IRS E-File Return

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