Fillable Form 8453-Ex - Excise Tax Declaration For An Irs E-File Return (Page 2 of 2) in pdf

Form 8453-EX (Rev. 12-2011)

Page

General Instructions

The taxpayer’s signature allows the IRS to disclose to the ERO,

transmitter, and/or ISP:

Note. Instead of filing Form 8453-EX, a taxpayer filing an excise tax

• An acknowledgement that the IRS has accepted the electronically

return or request for refund through an electronic return originator

filed return, and

(ERO) can sign the return or request for refund using a personal

• The reason(s) for any delay in processing the return or refund.

identification number (PIN). For details, see Form 8879-EX, IRS e-

file Signature Authorization for Forms 720, 2290, and 8849.

Part III. Declaration of Electronic Return

Purpose of Form

Originator (ERO) and Paid Preparer

Use Form 8453-EX to:

Note. If the return is filed online through an ISP and/or transmitter

(not using an ERO), do not complete Part III.

• Authenticate electronic Forms 720, 2290, or 8849;

If the taxpayer’s return is filed through an ERO, the IRS requires

• Authorize the ERO, if any, to transmit via a third-party transmitter;

the ERO’s signature. A paid preparer, if any, must sign Form

• Authorize the intermediate service provider (ISP) to transmit via a

8453-EX in the space for Paid Preparer Use Only. But if the paid

third-party transmitter if you are filing online (not using an ERO); and

preparer is also the ERO, do not complete the paid preparer

• Provide the taxpayer’s consent to authorize an electronic funds

section. Instead, check the box labeled “Check if also paid

withdrawal for payment of federal taxes owed.

preparer.”

Refunds. After the IRS has accepted the return, the refund should

Who Must File

be issued within 3 weeks. However, some refunds may be delayed

If you are filing Forms 720, 2290, or 8849 through an ISP and/or

to ensure that returns are accurate.

transmitter and you are not using an ERO, you must file Form

Use of PTIN

8453-EX with your electronically filed return. An ERO can use either

Form 8453-EX or Form 8879-EX to obtain authorization to file Forms

Paid preparers. Anyone who is paid to prepare the taxpayer's

720, 2290, and 8849.

return must enter their preparer tax identification number (PTIN) in

Part III. The PTIN entered must have been issued after September

When and Where To File

27, 2010. For information on applying for and receiving a PTIN, see

File Form 8453-EX with the taxpayer’s electronically filed return.

Form W-12, IRS Paid Preparer Tax Identification Number (PTIN)

Use a scanner to create a Portable Document Format (PDF) file of

Application and Renewal, or visit

the completed form. Your tax preparation software will allow you to

EROs who are not paid preparers. Only EROs who are not also

transmit this PDF with the return.

the paid preparer of the return have the option to enter their PTIN or

their social security number in the “ERO's Use Only” section of Part

Specific Instructions

III. If the PTIN is entered, it must have been issued after September

27, 2010. For information on applying for and receiving a PTIN, see

Name. Print or type the taxpayer’s name as shown on Forms 720,

Form W-12, or visit

2290, or 8849.

Taxpayer identification number. Enter the taxpayer’s

Privacy Act and Paperwork Reduction Act Notice. We ask for the

identification number as shown on Forms 720, 2290, or 8849.

information on this form to carry out the Internal Revenue laws of

Part II. Declaration of Taxpayer

the United States. You are required to give us the information. We

need it to ensure that you are complying with these laws and to

If the taxpayer has a balance due on lines 1b or 2b and the

allow us to figure and collect the right amount of tax. Section 6109

taxpayer did not check box 4b, the taxpayer must use the

requires EROs to provide their identifying numbers on the return.

Electronic Federal Tax Payment System (EFTPS) to pay the tax. For

You are not required to provide the information requested on a

more information on deposits, see the instructions for the tax form

form that is subject to the Paperwork Reduction Act unless the form

the taxpayer is filing.

displays a valid OMB control number. Books or records relating to a

If the taxpayer checks box 4b, the taxpayer must ensure that the

form or its instructions must be retained as long as their contents

following information relating to the financial institution account is

may become material in the administration of any Internal Revenue

provided in the tax preparation software.

law. Generally, tax returns and return information are confidential,

as required by Internal Revenue Code section 6103.

• Routing number and account number.

The time needed to complete and file this form will vary

• Type of account (checking or savings).

depending on individual circumstances. The estimated average time

• Debit amount.

is:

• Debit date (date the taxpayer wants the debit to occur).

Recordkeeping .

2 hrs., 23 min.

An electronically transmitted return will not be considered

Learning about the law or the form

. 12 min.

complete, and therefore filed, unless either:

Preparing, copying, assembling, and sending

• Form 8453-EX is signed by the taxpayer, scanned into a PDF file,

the form to the IRS .

. 14 min.

and transmitted with the return; or

If you have comments concerning the accuracy of these time

• The return is filed through an ERO and Form 8879-EX is used to

estimates or suggestions for making this form simpler, we would be

select a PIN that is used to electronically sign the return.

happy to hear from you. You can write to the Internal Revenue

Service, Tax Products Coordinating Committee,

SE:W:CAR:MP:T:M:S, 1111 Constitution Ave. NW, IR-6526,

Washington, DC 20224. Do not send Form 8453-EX to this address.

Instead, see When and Where To File on this page.

Form 8453-Ex - Excise Tax Declaration For An Irs E-File Return Page 2

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