Form 8453-Ex - General Instructions
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Form 8453-EX (7-2007)
Page
General Instructions
An electronically transmitted return will not be considered
complete, and therefore filed, unless either:
Note. Instead of filing Form 8453-EX, a taxpayer filing an
Form 8453-EX is signed by the taxpayer, scanned into a
excise tax return or request for refund through an electronic
PDF file, and transmitted with the return, or
return originator (ERO) can sign the return or request for
The return is filed through an ERO and Form 8879-EX is
refund using a personal identification number (PIN). For
used to select a PIN that is used to electronically sign the
details, see Form 8879-EX, IRS e-file Signature Authorization
return.
for Forms 720, 2290, and 8849.
The taxpayer’s signature allows the IRS to disclose to the
Purpose of Form
ERO, transmitter, and/or ISP:
Use Form 8453-EX to:
An acknowledgement that the IRS has accepted the
Authenticate an electronic Form 720, 2290, or 8849;
electronically filed return,
Authorize the ERO, if any, to transmit via a third-party
The reason(s) for any delay in processing the return or
transmitter;
refund, and
Authorize the intermediate service provider (ISP) to
An indication of an offset.
transmit via a third-party transmitter if you are filing online
(not using an ERO); and
Part III. Declaration of Electronic Return
Provide the taxpayer’s consent to authorize an electronic
Originator (ERO) and Paid Preparer
funds withdrawal for payment of federal taxes owed.
Note. If the return is filed online through an ISP and/or
transmitter (not using an ERO), do not complete Part III.
Who Must File
If the taxpayer’s return is filed through an ERO, the IRS
If you are filing Form 720, 2290, or 8849 through an ISP
requires the ERO’s signature. A paid preparer, if any, must
and/or transmitter and you are not using an ERO, you must
sign Form 8453-EX in the space for Paid Preparer’s Use
file Form 8453-EX with your electronically filed return. An
Only. But if the paid preparer is also the ERO, do not
ERO can use either Form 8453-EX or Form 8879-EX to
complete the paid preparer section. Instead, check the box
obtain authorization to file Forms 720, 2290, and 8849.
labeled “Check if also paid preparer.”
When and Where To File
Refunds. After the IRS has accepted the return, the refund
should be issued within 3 weeks. However, some refunds
File Form 8453-EX with the taxpayer’s electronically filed
may be delayed because of compliance reviews to ensure
return. Use a scanner to create a Portable Document Format
that returns are accurate.
(PDF) file of the completed form. Your tax preparation
software will allow you to transmit this PDF with the return.
Privacy Act and Paperwork Reduction Act Notice. We ask for the
information on this form to carry out the Internal Revenue laws of the
Specific Instructions
United States. You are required to give us the information. We need
it to ensure that you are complying with these laws and to allow us
Name. Print or type the taxpayer’s name as shown on Form
to figure and collect the right amount of tax. Section 6109 requires
720, 2290, or 8849.
return preparers to provide their identifying numbers on the return.
Taxpayer identification number. Enter the taxpayer’s
You are not required to provide the information requested on a
identification number as shown on Form 720, 2290, or 8849.
form that is subject to the Paperwork Reduction Act unless the form
displays a valid OMB control number. Books or records relating to a
Part II. Declaration of Taxpayer
form or its instructions must be retained as long as their contents
may become material in the administration of any Internal Revenue
If the taxpayer has a balance due on line 1b or 2b and the
law. Generally, tax returns and return information are confidential, as
taxpayer did not check box 4b, the taxpayer must use the
required by Internal Revenue Code section 6103.
Electronic Federal Tax Payment System (EFTPS) or Form
The time needed to complete and file this form will vary depending
8109, Federal Tax Deposit Coupon, to pay the tax. For more
on individual circumstances. The estimated average time is:
information on deposits, see the instructions for the tax form
Recordkeeping
2 hrs., 23 min.
you are filing.
Learning about the law or the form
12 min.
If the taxpayer checks box 4b, the taxpayer must ensure
Preparing, copying, assembling, and sending
that the following information relating to the financial
the form to the IRS
14 min.
institution account is provided in the tax preparation
If you have comments concerning the accuracy of these time
software.
estimates or suggestions for making this form simpler, we would be
Routing number and account number.
happy to hear from you. You can write to the Internal Revenue
Service, Tax Products Coordinating Committee,
Type of account (checking or savings).
SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, IR-6406,
Debit amount.
Washington, DC 20224. Do not send Form 8453-EX to this address.
Debit date (date you want the debit to occur).
Instead, see When and Where To File on this page.
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