General Instructions - Form 8453 printable pdf download

Form 8453 (2007)

Page

General Instructions

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

Signature page with the other parent’s

post office does not deliver mail to the

signature and date of agreement.

taxpayer’s home.

Purpose of Form

Note. The noncustodial parent must attach the

Note. The address must match the address

required information even if it was filed with a

Use Form 8453 to send any required paper

shown on the electronically filed tax return.

return in an earlier year.

forms or supporting documentation listed

next to the checkboxes on Form 8453 (do not

Social security number (SSN). Be sure to

Do not attach any form or document

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

enter the taxpayer’s SSN in the space

that is not shown on Form 8453 next

provided on Form 8453. If a joint tax return,

Note. Do not mail a copy of an electronically

to the checkboxes. If you are

list the SSNs in the same order as the first

filed Form 1040, 1040A, or 1040EZ to the

required to mail in any

names.

CAUTION

Internal Revenue Service (IRS).

documentation not listed on Form

Form 2848. An electronically transmitted

8453, you cannot file the tax return electronically.

When and Where To File

return signed by an agent must have a power

of attorney attached to Form 8453 that

The ERO must mail Form 8453 to the IRS

Paperwork Reduction Act Notice. We ask for

specifically authorizes the agent to sign the

within 3 business days after receiving

the information on this form to carry out the

return.

acknowledgement that the IRS has accepted

Internal Revenue laws of the United States.

the electronically filed tax return. Mail Form

Post-1984 decree or agreement. If the

You are required to give us the information.

8453 to the IRS at the applicable address

divorce decree or separation agreement went

We need it to ensure that you are complying

shown in the chart below.

into effect after 1984, the noncustodial parent

with these laws and to allow us to figure and

can attach certain pages from the decree or

collect the right amount of tax.

Line Instructions

agreement instead of Form 8332. To be able

You are not required to provide the

to do this, the decree or agreement must

Declaration control number (DCN). The DCN is

information requested on a form that is subject

state all three of the following.

a 14-digit number assigned by the ERO to each

to the Paperwork Reduction Act unless the

tax return. Clearly print or type the DCN in the top

1. The noncustodial parent can claim the

form displays a valid OMB control number.

left corner of each Form 8453 after the IRS has

child as a dependent without regard to any

Books or records relating to a form or its

acknowledged receipt of the electronic tax return.

condition (such as payment of support).

instructions must be retained as long as their

The first two digits are the file identification

contents may become material in the

2. The other parent will not claim the child

number and are always “00”. The next six digits

administration of any Internal Revenue law.

as a dependent.

are the electronic filer identification number (EFIN)

Generally, tax returns and return information

assigned by the IRS. The next three digits are the

are confidential, as required by Internal

3. The years for which the claim is released.

batch number (000 to 999) assigned by the ERO.

Revenue Code section 6103.

The next two digits are the serial number (00 to

The noncustodial parent must attach all of

The average time and expenses required to

99) assigned by the ERO. The last digit is the year

the following pages from the decree or

complete and file this form will vary depending

digit (for returns filed in 2008, the year digit is “8”).

agreement.

on individual circumstances. For the estimated

Example. The EFIN is 509325. The batch

averages, see the instructions for your income

Cover page (include the other parent’s SSN

number is 000. The serial number is 56. The

tax return.

on that page).

DCN is 00-509325-00056-8.

If you have suggestions for making this form

The pages that include all of the

Name and address. If the taxpayer received

simpler, we would be happy to hear from you.

information identified in (1) through (3) above.

a peel-off name and address label from the

See the instructions for your income tax

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

return.

any incorrect information and print the correct

information. Add any missing items, such as

your apartment number. If the taxpayer did

not receive a label, print or type the

information in the spaces provided.

IF the electronic return was transmitted to:

THEN mail Form 8453 to:

Internal Revenue Service

Andover or Kansas City

Attn: Shipping and Receiving, 0254

Submission Processing Center

Receipt and Control Operations

Andover, MA 05544-0254

Internal Revenue Service

Austin, Fresno, or Philadelphia

Attn: Shipping and Receiving, 0254

Submission Processing Center

Receipt and Control Branch

Austin, TX 73344-0254

General Instructions - Form 8453

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