Form 8453-I - Foreign Corporation Income Tax Declaration For An Irs E-File Return Page 3
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Form 8453-I (2017)
Page
General Instructions
• Debit amount.
• Debit date (date the corporation wants the debit to occur).
Note: Instead of filing Form 8453-I, a corporate officer filing a
An electronically transmitted return will not be considered
corporation’s return through an electronic return originator
complete, and therefore filed, unless either:
(ERO) can sign the return using a personal identification number
(PIN). For details, see Form 8879-I, IRS e-file Signature
• Form 8453-I is signed by a corporate officer, scanned into a
Authorization for Form 1120-F.
PDF file, and transmitted with the return, or
• The return is filed through an ERO and Form 8879-I is used to
Future Developments
select a PIN that is used to electronically sign the return.
For the latest information about developments related to Form
The officer’s signature allows the IRS to disclose to the ERO,
8453-I and its instructions, such as legislation enacted after they
transmitter, and/or ISP:
were published, go to
• An acknowledgment that the IRS has accepted the
Purpose of Form
corporation’s electronically filed return, and
• The reason(s) for any delay in processing the return or refund.
Use Form 8453-I to:
The declaration of officer must be signed and dated by:
• Authenticate an electronic Form 1120-F, U.S. Income Tax
Return of a Foreign Corporation,
• The president, vice president, treasurer, assistant treasurer,
chief accounting officer, or
• Authorize the ERO, if any, to transmit via a third-party
transmitter,
• Any other corporate officer (such as tax officer) authorized to
sign the corporation’s income tax return.
• Authorize the intermediate service provider (ISP) to transmit
via a third-party transmitter if you are filing online (not using an
If the ERO makes changes to the electronic return after Form
ERO), and
8453-I has been signed by the officer, whether it was before it
was transmitted or if the return was rejected after transmission,
• Provide the corporation’s consent to directly deposit any
the ERO must have the officer complete and sign a corrected
refund and/or authorize an electronic funds withdrawal for
Form 8453-I if either:
payment of federal taxes owed.
• The total income on Form 1120-F, Section II, line 11, differs
Who Must File
from the amount on the electronic return by more than
$150, or
If you are filing a 2017 Form 1120-F through an ISP and/or
transmitter and you are not using an ERO, you must file Form
• The taxable income on Form 1120-F, Section II, line 31, differs
8453-I with your electronically filed return. An ERO can use
from the amount on the electronic return by more than $100.
either Form 8453-I or Form 8879-I to obtain authorization to file
Part III. Declaration of Electronic Return
a corporation’s Form 1120-F.
Originator (ERO) and Paid Preparer
When and Where To File
Note: If the return is filed online through an ISP and/or
File Form 8453-I with the corporation’s electronically filed
transmitter (not using an ERO), do not complete Part III.
income tax return. Use a scanner to create a Portable
If the corporation’s return is filed through an ERO, the IRS
Document Format (PDF) of the completed form. Your tax
requires the ERO’s signature. A paid preparer, if any, must sign
preparation software will allow you to transmit this PDF with the
Form 8453-I in the space for Paid Preparer Use Only. But if the
return.
paid preparer is also the ERO, do not complete the paid
preparer section. Instead, check the box labeled “Check if also
Specific Instructions
paid preparer.”
Name. Print or type the corporation’s name in the space
Refunds. After the IRS has accepted the return, the refund
provided.
should be issued within 3 weeks. However, some refunds may
be delayed because of compliance reviews to ensure that
Employer identification number (EIN). Enter the corporation’s
returns are accurate.
EIN in the space provided.
Use of PTIN
Part II. Declaration of Officer
Paid preparers. Anyone who is paid to prepare the
Note: The corporate officer must check all applicable boxes on
corporation’s return must enter their PTIN in Part III. For
line 6.
information on applying for and receiving a PTIN, see Form
If the corporation has tax due (line 4) and the officer did not
W-12, IRS Paid Preparer Tax Identification Number (PTIN)
check box 6c, the rules for payment of the tax due depend on
Application and Renewal, or visit
whether the corporation maintains an office or place of business
EROs who are not paid preparers. Only EROs who are not
in the United States. See Payment of Tax Due in the Instructions
also the paid preparer of the return have the option to enter their
for Form 1120-F for these rules.
PTIN or their social security number in the “ERO’s Use Only”
If the officer checks box 6c, the officer must ensure that the
section of Part III. For information on applying for and receiving
following information relating to the financial institution account
a PTIN, see Form W-12, IRS Paid Preparer Tax Identification
is provided in the tax preparation software.
Number (PTIN) Application and Renewal, or visit
• Routing number.
• Account number.
• Type of account (checking or savings).
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