Form 8453 - Individual Income Tax Transmittal For An Irs E-File Return

Form 8453 (2006)

Page

General Instructions

P.O. box. Enter the box number only if the

If the ERO makes changes to the electronic

post office does not deliver mail to the

return, or request for refund, after Form 8453

taxpayer’s home.

has been signed by the taxpayer but before it is

Instead of filing Form 8453, the

taxpayer may be able to sign the

transmitted, the ERO must have the taxpayer

TIP

Note. The address must match the address

complete and sign a corrected Form 8453 if (a)

return, or request for refund,

shown on the electronically filed return, or

the amount on line 1 differs from the amount on

electronically using a self-selected personal

request for refund.

the electronic return by more than $50, or (b) any

identification number (PIN). For details, go to

Social security number (SSN). Be sure to

amount on lines 2 through 5 differs from the

the IRS website at or see Pub.

enter the taxpayer’s SSN in the space

1345.

amount on the electronic return, or request for

provided on Form 8453. If a joint return, or

refund, by more than $14.

Purpose of Form

request for refund, list the SSNs in the same

order as the first names.

Form 8453 can be faxed between the taxpayer

Use Form 8453 to:

and the ERO. The ERO must receive the faxed

Part I—Tax Return or Request for

signed Form 8453 prior to transmitting the

Authenticate the electronic portion of Form

Refund Information

return, or request for refund, to the IRS. The

1040, 1040A, 1040EZ, or 1040EZ-T,

completed Form 8453, with signatures, must be

Send any required paper forms (do not

If you are filing Form 8453 only

mailed by the ERO to the IRS.

send Forms W-2, W-2G, or 1099-R),

because of Form 1040EZ-T, you will

CAUTION

need to complete line 4 in Part I.

Authorize the electronic return originator

Part III—Declaration of Electronic

Lines 1, 2, 3, and 5 should be left blank.

(ERO) to transmit via a third-party transmitter,

Return Originator (ERO) and Paid

However, you will still need to complete

and

Preparer

Parts II and III.

Provide the taxpayer’s consent to directly

deposit any refund and/or authorize an

Line 5. Do not include any payment with

The IRS requires the ERO’s signature. A paid

electronic funds withdrawal for payment of

Form 8453. The method of payment depends

preparer must sign Form 8453 (unless you are

federal taxes owed and/or a payment of

on whether the taxpayer checks the box on

only filing Form 8453 for Form 1040EZ-T) in

estimated tax.

line 6b or 6c. For details, see the instructions

the space for Paid Preparer’s Use Only. But if

for Part II.

the paid preparer is also the ERO, do not

Note. Do not mail a copy of an electronically

complete the paid preparer’s section. Instead,

filed Form 1040, 1040A, 1040EZ, or 1040EZ-T

Part II—Declaration of Taxpayer

check the box labeled “Check if also paid

to the Internal Revenue Service (IRS).

preparer.”

Note. The taxpayer must check all applicable

When and Where To File

Note. If the paid preparer’s signature cannot be

boxes on line 6.

obtained on Form 8453, you can attach a copy

If there is an amount on line 5 and the

The ERO must mail Form 8453 to the IRS

of Form 1040, 1040A, or 1040EZ instead. Attach

taxpayer checks box 6b and is paying by

within 3 business days after receiving

only pages 1 and 2, and enter “COPY—DO NOT

check or money order, mail the payment by

acknowledgement that the IRS has accepted

PROCESS” on each page.

April 16, 2007, with Form 1040-V to the

the electronically filed return, or request for

Refunds. After the IRS has accepted the return,

applicable address shown on that form.

refund. Mail Form 8453 to the IRS at the

or request for refund, the refund should be issued

Taxpayers who live in Maine, Maryland,

applicable address shown in the chart below.

within 3 weeks. However, some refunds may be

Massachusetts, New Hampshire, New York,

delayed because of compliance reviews to ensure

Line Instructions

Vermont, or the District of Columbia have

that returns, or a request for refund, are accurate.

until April 17, 2007.

Declaration control number (DCN). The DCN

If the taxpayer checks box 6c, the taxpayer

Refund information. You can check on the

is a 14-digit number assigned by the ERO to

must ensure that the following information

status of a 2006 refund if it has been at least

each return, or request for refund. Clearly print

relating to the financial institution account is

3 weeks from the date you filed the return, or

or type the DCN in the top left corner of each

provided in the tax preparation software.

request for refund. To check on the status of

Form 8453 after the IRS has acknowledged

a 2006 refund, do one of the following:

Routing number.

receipt of the electronic return, or request for

Go to and click on Where’s

refund. The first two digits are the file

Account number.

My Refund.

identification number and are always “00”. The

Type of account (checking or savings).

next six digits are the electronic filer

Call 1-800-829-4477 for automated refund

Debit amount.

identification number (EFIN) assigned by the

information and follow the recorded instructions.

IRS. The next three digits are the batch number

Debit date (date the taxpayer wants the

Call 1-800-829-1954.

(000 to 999) assigned by the ERO. The next two

debit to occur).

digits are the serial number (00 to 99) assigned

Taxpayer signatures. An electronically

by the ERO. The last digit is the year digit (for

Paperwork Reduction Act Notice. We ask

transmitted return, or request for refund, will

returns filed in 2007, the year digit is “7”).

for the information on this form to carry out

not be considered complete, and therefore

the Internal Revenue laws of the United

Example. The EFIN is 509325. The batch

filed, unless and until a Form 8453 signed by

States. You are required to give us the

number is 000. The serial number is 56. The

the taxpayer is received by the IRS. A Form

information. We need it to ensure that you are

DCN is 00-509325-00056-7.

8453 signed by an agent must have a power

complying with these laws and to allow us to

of attorney attached that specifically

Name and address. If the taxpayer received

figure and collect the right amount of tax.

authorizes the agent to sign the return, or

a peel-off name and address label from the

You are not required to provide the

request for refund. To do this, you can use

IRS, put the label in the name area. Cross out

information requested on a form that is subject

Form 2848, Power of Attorney and

any incorrect information and print the correct

to the Paperwork Reduction Act unless the form

Declaration of Representative. Refer to Pub.

information. Add any missing items, such as

displays a valid OMB control number. Books or

947, Practice Before the IRS and Power of

apartment number. If the taxpayer did not

records relating to a form or its instructions must

Attorney, for guidance.

receive a label, print or type the information in

be retained as long as their contents may

the spaces provided.

become material in the administration of any

IF the electronic return, or request for

THEN mail Form 8453 to:

Internal Revenue law. Generally, tax returns and

refund, was transmitted to:

return information are confidential, as required

by Internal Revenue Code section 6103.

Andover or Kansas City

Internal Revenue Service

Submission Processing Center

Attn: Shipping and Receiving, 0254

The average time and expenses required to

complete and file this form will vary

Receipt and Control Operations

Andover, MA 05544-0254

depending on individual circumstances. For

the estimated averages, see the instructions

Austin, Fresno, or Philadelphia

Internal Revenue Service

for your income tax return.

Submission Processing Center

Attn: Shipping and Receiving, 0254

Receipt and Control Branch

If you have suggestions for making this

Austin, TX 73344-0254

form simpler, we would be happy to hear

from you. See the instructions for your

income tax return.

Form 8453 - Individual Income Tax Transmittal For An Irs E-File Return - 2006

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