Form 8453-C - U.s. Corporation Income Tax Declaration For An Irs E-File Return - 2017 Page 2
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Form 8453-C (2017)
Page
Future Developments
The declaration of officer must be signed and dated by:
• The president, vice president, treasurer, assistant treasurer, chief
For the latest information about developments related to Form 8453-C
accounting officer, or
and its instructions, such as legislation enacted after they were
published, go to
• Any other corporate officer (such as tax officer) authorized to sign the
corporation’s income tax return.
General Instructions
If the ERO makes changes to the electronic return after Form 8453-C
has been signed by the officer, whether it was before it was transmitted
Instead of filing Form 8453-C, a corporate officer filing a
or if the return was rejected after transmission, the ERO must have the
corporation’s return through an electronic return originator
TIP
officer complete and sign a corrected Form 8453-C if either:
(ERO) can sign the return using a personal identification
number (PIN). For details, see Form 8879-C, IRS e-file
• The total income on Form 1120, line 11, differs from the amount on
Signature Authorization for Form 1120.
the electronic return by more than $150, or
• The taxable income on Form 1120, line 30, differs from the amount on
Purpose of Form
the electronic return by more than $100.
Use Form 8453-C to:
Part III. Declaration of Electronic Return Originator
• Authenticate an electronic Form 1120, U.S. Corporation Income Tax
(ERO) and Paid Preparer
Return,
• Authorize the ERO, if any, to transmit via a third-party transmitter,
Note. If the return is filed online through an ISP and/or transmitter (not
using an ERO), do not complete Part III.
• Authorize the intermediate service provider (ISP) to transmit via a third-
party transmitter if you are filing online (not using an ERO), and
If the corporation’s return is filed through an ERO, the IRS requires the
ERO’s signature. A paid preparer, if any, must sign Form 8453-C in the
• Provide the corporation’s consent to directly deposit any refund and/
space for Paid Preparer Use Only. But if the paid preparer is also the
or authorize an electronic funds withdrawal for payment of federal taxes
ERO, do not complete the paid preparer section. Instead, check the box
owed.
labeled “Check if also paid preparer.”
Who Must File
Use of PTIN
If you are filing a 2017 Form 1120 through an ISP and/or transmitter and
Paid preparers. Anyone who is paid to prepare the corporation's return
you are not using an ERO, you must file Form 8453-C with your
must enter their PTIN in Part III. For information on applying for and
electronically filed return. An ERO can use either Form 8453-C or Form
receiving a PTIN, see Form W-12, IRS Paid Preparer Tax Identification
8879-C to obtain authorization to file a corporation’s Form 1120.
Number (PTIN) Application and Renewal, or visit
When and Where To File
EROs who are not paid preparers. Only EROs who are not also the
paid preparer of the return have the option to enter their PTIN or their
File Form 8453-C with the corporation’s electronically filed income tax
social security number in the “ERO's Use Only” section of Part III. For
return. Use a scanner to create a Portable Document Format (PDF) file
information on applying for and receiving a PTIN, see Form W-12 or visit
of the completed form. Your tax preparation software will allow you to
transmit this PDF file with the return.
Refunds
Specific Instructions
After the IRS has accepted the return, the refund should be issued
Name. Print or type the corporation’s name in the space provided.
within 3 weeks. However, some refunds may be delayed because of
Employer identification number (EIN). Enter the corporation’s EIN in
compliance reviews to ensure that returns are accurate.
the space provided.
Privacy Act and Paperwork Reduction Act Notice. We ask for the
Part II. Declaration of Officer
information on this form to carry out the Internal Revenue laws of the
United States. You are required to give us the information. We need it to
Note. The corporate officer must check all applicable boxes on line 6.
ensure that you are complying with these laws and to allow us to figure
If the corporation has tax due (line 4) and the officer did not check box
and collect the right amount of tax. Section 6109 requires EROs to
6c, the corporation must make a timely payment using one of the
provide their identifying numbers on the return.
methods described in the Instructions for Form 1120. For more
You are not required to provide the information requested on a form
information on depositing taxes, see the Instructions for Form 1120.
that is subject to the Paperwork Reduction Act unless the form displays
If the officer checks box 6c, the officer must ensure that the following
a valid OMB control number. Books or records relating to a form or its
information relating to the financial institution account is provided in the
instructions must be retained as long as their contents may become
tax preparation software.
material in the administration of any Internal Revenue law. Generally, tax
• Routing number.
returns and return information are confidential, as required by Internal
Revenue Code section 6103.
• Account number.
The time needed to complete and file this form will vary depending on
• Type of account (checking or savings).
individual circumstances. The estimated burden for business taxpayers
• Debit amount.
filing this form is approved under OMB control number 1545-0123 and
• Debit date (date the corporation wants the debit to occur).
is included in the estimates shown in the instructions for their business
income tax return.
An electronically transmitted return will not be considered complete,
and therefore filed, unless either:
Comments. You can send us comments by going to
formspubs, clicking on “Help with Forms and Instructions,” and then
• Form 8453-C is signed by a corporate officer, scanned into a PDF file,
clicking on “Give us feedback.” You can also send your comments to
and transmitted with the return, or
the Internal Revenue Service, Tax Forms and Publications Division, 1111
• The return is filed through an ERO and Form 8879-C is used to select
Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not send the
a PIN that is used to electronically sign the return.
form to this address. Instead, see When and Where To File,
The officer’s signature allows the IRS to disclose to the ERO,
earlier.
transmitter, and/or ISP:
• An acknowledgement that the IRS has accepted the corporation’s
electronically filed return, and
• The reason(s) for any delay in processing the return or refund.
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