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

What Is IRS Form 8453-S?

This is a tax form that was released by the Internal Revenue Service (IRS) - a subdivision of the U.S. Department of the Treasury. As of today, no separate filing guidelines for the form are provided by the IRS.

Form Details:

  • A 2-page form available for download in PDF;
  • This form cannot be used to file taxes for the current year. Choose a more recent version to file for the current tax year;
  • Editable, printable, and free;

Download a fillable version of IRS Form 8453-S through the link below or browse more documents in our library of IRS Forms.

ADVERTISEMENT
ADVERTISEMENT

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

743 times
Rate (4.8 / 5) 37 votes
U.S. S Corporation Income Tax Declaration
OMB No. 1545-0123
8453-S
Form
for an IRS e-file Return
2018
File electronically with the corporation’s tax return. (Don’t file paper copies.)
Go to www.irs.gov/Form8453S for the latest information.
Department of the Treasury
Internal Revenue Service
For calendar year 2018, or tax year beginning
, 2018, and ending
, 20
Name of corporation
Employer identification number
Part I
Tax Return Information (Whole dollars only)
1
Gross receipts or sales less returns and allowances (Form 1120S, line 1c)
.
.
.
.
.
.
1
2
2
Gross profit (Form 1120S, line 3) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
3
Ordinary business income (loss) (Form 1120S, line 21) .
.
.
.
.
.
.
.
.
.
.
.
.
3
4
4
Net rental real estate income (loss) (Form 1120S, Schedule K, line 2)
.
.
.
.
.
.
.
.
5
Income (loss) reconciliation (Form 1120S, Schedule K, line 18)
.
.
.
.
.
.
.
.
.
.
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 doesn’t 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’m an officer of the above corporation and that 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 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 acknowledgement 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’ve reviewed the above corporation’s return and that the entries on Form 8453-S 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 corporate officer will have
signed this form before I submit the return. I’ll give the officer 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 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’ve any knowledge.
Date
Check if
Check if
ERO’s SSN or PTIN
ERO’s
ERO’s
also paid
self-
signature
Use
preparer
employed
Firm’s name (or
EIN
Only
yours if self-employed),
address, and ZIP code
Phone no.
Under penalties of perjury, I declare that I’ve 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’ve any knowledge.
Check if
Print/Type preparer’s name
Preparer’s signature
Date
PTIN
Paid
self-
employed
Preparer
Firm’s name
Firm’s EIN
Use Only
Firm’s address
Phone no.
8453-S
For Privacy Act and Paperwork Reduction Act Notice, see instructions.
Form
(2018)
Cat. No. 64422I
U.S. S Corporation Income Tax Declaration
OMB No. 1545-0123
8453-S
Form
for an IRS e-file Return
2018
File electronically with the corporation’s tax return. (Don’t file paper copies.)
Go to www.irs.gov/Form8453S for the latest information.
Department of the Treasury
Internal Revenue Service
For calendar year 2018, or tax year beginning
, 2018, and ending
, 20
Name of corporation
Employer identification number
Part I
Tax Return Information (Whole dollars only)
1
Gross receipts or sales less returns and allowances (Form 1120S, line 1c)
.
.
.
.
.
.
1
2
2
Gross profit (Form 1120S, line 3) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
3
Ordinary business income (loss) (Form 1120S, line 21) .
.
.
.
.
.
.
.
.
.
.
.
.
3
4
4
Net rental real estate income (loss) (Form 1120S, Schedule K, line 2)
.
.
.
.
.
.
.
.
5
Income (loss) reconciliation (Form 1120S, Schedule K, line 18)
.
.
.
.
.
.
.
.
.
.
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 doesn’t 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’m an officer of the above corporation and that 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 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 acknowledgement 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’ve reviewed the above corporation’s return and that the entries on Form 8453-S 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 corporate officer will have
signed this form before I submit the return. I’ll give the officer 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 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’ve any knowledge.
Date
Check if
Check if
ERO’s SSN or PTIN
ERO’s
ERO’s
also paid
self-
signature
Use
preparer
employed
Firm’s name (or
EIN
Only
yours if self-employed),
address, and ZIP code
Phone no.
Under penalties of perjury, I declare that I’ve 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’ve any knowledge.
Check if
Print/Type preparer’s name
Preparer’s signature
Date
PTIN
Paid
self-
employed
Preparer
Firm’s name
Firm’s EIN
Use Only
Firm’s address
Phone no.
8453-S
For Privacy Act and Paperwork Reduction Act Notice, see instructions.
Form
(2018)
Cat. No. 64422I
2
Form 8453-S (2018)
Page
Future Developments
Use of PTIN
If the officer checks box 6c, the officer
must ensure that the following information
For the latest information about
Paid preparers. Anyone who’s paid to
relating to the financial institution account
developments related to Form 8453-S and
prepare the corporation’s return must enter
is provided in the tax preparation software.
its instructions, such as legislation enacted
their PTIN in Part III. For information on
• Routing number.
after they were published, go to
applying for and receiving a PTIN, see
www.irs.gov/Form8453S.
Form W-12, IRS Paid Preparer Tax
• Account number.
Identification Number (PTIN) Application
• Type of account (checking or savings).
General Instructions
and Renewal, or visit www.irs.gov/ptin.
• Debit amount.
EROs who aren’t paid preparers. Only
Purpose of Form
EROs who aren’t also the paid preparer of
• Debit date (date the corporation wants
the return have the option to enter their
Use Form 8453-S to:
the debit to occur).
PTIN or their social security number in the
• Authenticate an electronic Form 1120S,
An electronically transmitted return won’t
“ERO’s Use Only” section of Part III. For
U.S. Income Tax Return for an S
be considered complete, and therefore
information on applying for and receiving a
Corporation;
filed, unless either:
PTIN, see Form W-12, IRS Paid Preparer
• Authorize the ERO, if any, to transmit via
• Form 8453-S is signed by a corporate
Tax Identification Number (PTIN)
a third-party transmitter;
officer, scanned into a PDF file, and
Application and Renewal, or visit
transmitted with the return; or
www.irs.gov/ptin.
• Authorize the intermediate service
• The return is filed through an ERO and
provider (ISP) to transmit via a third-party
Refunds
transmitter if you are filing online (not using
Form 8879-S is used to select a PIN that’s
The IRS generally issues a refund within 3
an ERO); and
used to electronically sign the return.
weeks after accepting the return. However,
• Provide the corporation’s consent to
The officer’s signature allows the IRS to
some refunds may be delayed because of
directly deposit any refund and/or
disclose to the ERO, transmitter, and/or
compliance reviews to ensure that returns
authorize an electronic funds withdrawal
ISP:
are accurate.
for payment of federal taxes owed.
• An acknowledgement that the IRS has
Privacy Act and Paperwork Reduction
accepted the corporation’s electronically
Instead of filing Form 8453-S, a
Act Notice. We ask for the information on
filed return, and
corporate officer filing a
TIP
this form to carry out the Internal Revenue
corporation’s return through an
• The reason(s) for any delay in processing
laws of the United States. You’re required
electronic return originator
the return or refund.
to give us the information. We need it to
(ERO) can sign the return using a personal
The declaration of officer must be signed
ensure that you’re complying with these
identification number (PIN). For details, see
and dated by:
laws and to allow us to figure and collect
Form 8879-S, IRS e-file Signature
the right amount of tax. Internal Revenue
Authorization for Form 1120S.
• The president, vice president, treasurer,
Code section 6109 requires EROs to
assistant treasurer, chief accounting
Who Must File
provide their identifying numbers on the
officer; or
return.
If you’re filing a 2018 Form 1120S through
• Any other corporate officer (such as tax
You’re not required to provide the
an ISP and/or transmitter and you’re not
officer) authorized to sign the corporation’s
information requested on a form that is
using an ERO, you must file Form 8453-S
income tax return.
subject to the Paperwork Reduction Act
with your electronically filed return. An ERO
If the ERO makes changes to the
unless the form displays a valid OMB
can use either Form 8453-S or Form
electronic return after Form 8453-S has
control number. Books or records relating
8879-S to obtain authorization to file the
been signed by the officer, whether it was
to a form or its instructions must be
corporation’s Form 1120S.
before it was transmitted or if the return
retained as long as their contents may
When and Where To File
was rejected after transmission, the ERO
become material in the administration of
must have the officer complete and sign a
any Internal Revenue law. Generally, tax
File Form 8453-S with the corporation’s
corrected Form 8453-S if either:
returns and return information are
electronically filed income tax return. Use a
confidential, as required by Internal
• The total income (loss) on Form 1120S,
scanner to create a Portable Document
Revenue Code section 6103.
line 6, differs from the amount on the
Format (PDF) file of the completed form.
electronic return by more than $150; or
Your tax preparation software will allow
The time needed to complete and file
you to transmit this PDF file with the return.
this form will vary depending on individual
• The ordinary business income (loss) on
circumstances. The estimated burden for
Form 1120S, line 21, differs from the
Specific Instructions
business taxpayers filing this form is
amount on the electronic return by more
approved under OMB control number
than $100.
Name. Print or type the corporation’s
1545-0123 and is included in the estimates
name in the space provided.
Part III—Declaration of Electronic
shown in the instructions for their business
Return Originator (ERO) and Paid
income tax return.
Employer identification number (EIN).
Enter the corporation’s EIN in the space
Preparer
Comments. You can send us comments
provided.
from www.irs.gov/FormComments. Or you
Note: If the return is filed online through an
can write to the Internal Revenue Service,
Part II—Declaration of Officer
ISP and/or transmitter (not using an ERO),
Tax Forms and Publications Division, 1111
don’t complete Part III.
Note: The corporate officer must check all
Constitution Ave. NW, IR-6526,
If the corporation’s return is filed through
applicable boxes on line 6.
Washington, DC 20224. Don’t send the
an ERO, the IRS requires the ERO’s
form to this office.
If the corporation has tax due and the
signature. A paid preparer, if any, must
officer didn’t check box 6c, the corporation
sign Form 8453-S in the space for Paid
must deposit the payment no later than the
Preparer Use Only. But if the paid preparer
15th day of the 3rd month after the end of
is also the ERO, don’t complete the paid
its tax year. For more information on
preparer section. Instead, check the box
depositing taxes, see the Instructions for
labeled “Check if also paid preparer.”
Form 1120S.
Page of 2