Form 8453-Pe - U.s. Partnership Declaration For An Irs E-File Return - 2017 Page 2
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Form 8453-PE (2017)
Page
General Instructions
If the ERO makes changes to the electronic return after Form
8453-PE has been signed by the partner or member, whether it was
Instead of filing Form 8453-PE, a partner or member filing
before it was transmitted or if the return was rejected after
a partnership’s return through an electronic return
transmission, the ERO must have the partner or member complete
TIP
originator (ERO) can sign the return using a personal
and sign a corrected Form 8453-PE if either:
identification number (PIN). For details, see Form
• The total income (loss) on Form 1065, line 8, differs from the
8879-PE, IRS e-file Signature Authorization for Form 1065.
amount on the electronic return by more than $150; or
Future Developments
• The ordinary business income (loss) on Form 1065, line 22 differs
from the amount on the electronic return by more than $100.
For the latest information about developments related to Form
8453-PE and its instructions, such as legislation enacted after they
Part III—Declaration of Electronic Return Originator
were published, go to
(ERO) and Paid Preparer
Purpose of Form
Note: If the return is filed online through an ISP and/or transmitter
(not using an ERO), don’t complete Part III.
Use Form 8453-PE to:
If the partnership’s return is filed through an ERO, the IRS
• Authenticate an electronic Form 1065, U.S. Return of Partnership
requires the ERO’s signature. A paid preparer, if any, must sign
Income;
Form 8453-PE in the space for Paid Preparer Use Only. But if the
• Authorize the ERO, if any, to transmit via a third-party transmitter;
paid preparer is also the ERO, don’t complete the paid preparer
and
section. Instead, check the box labeled “Check if also paid
• Authorize the intermediate service provider (ISP) to transmit via a
preparer.”
third-party transmitter if you are filing online (not using an ERO).
Use of PTIN
Who Must File
Paid Preparers. Anyone who’s paid to prepare the partnership’s
If you are filing a 2017 Form 1065 through an ISP and/or transmitter
return must enter their PTIN in Part III. For information on applying
and you are not using an ERO, you must file Form 8453-PE with
for and receiving a PTIN, see Form W-12, IRS Paid Preparer Tax
your electronically filed return. An ERO can use either Form
Identification Number (PTIN) Application and Renewal, or visit
8453-PE or Form 8879-PE to obtain authorization to file the
partnership’s Form 1065.
EROs who aren’t paid preparers. Only EROs who aren’t also the
paid preparer of the return have the option to enter their PTIN or
When and Where To File
their social security number in the “ERO’s Use Only” section of Part
File Form 8453-PE with the partnership’s electronically filed return.
III. For information on applying for and receiving a PTIN, see Form
Use a scanner to create a Portable Document Format (PDF) file of
W-12, IRS Paid Preparer Tax Identification Number (PTIN)
the completed form. Your tax preparation software will allow you to
Application and Renewal, or visit
transmit this PDF file with the return.
Privacy Act and Paperwork Reduction Act Notice. We ask for the
Specific Instructions
information on this form to carry out the Internal Revenue laws of
the United States. You’re required to give us the information. We
Name. Print or type the partnership’s name in the space provided.
need it to ensure that you’re complying with these laws and to allow
Employer identification number (EIN). Enter the partnership’s EIN
us to figure and collect the right amount of tax. Internal Revenue
in the space provided.
Code section 6109 requires EROs to provide their identifying
numbers on the return.
Part II—Declaration of Partner or Member
You aren’t required to provide the information requested on a
An electronically transmitted return won’t be considered complete,
form that is subject to the Paperwork Reduction Act unless the form
and therefore filed, unless either:
displays a valid OMB control number. Books or records relating to a
form or its instructions must be retained as long as their contents
• Form 8453-PE is signed by a partner or member, scanned into a
may become material in the administration of any Internal Revenue
PDF file, and transmitted with the return; or
law. Generally, tax returns and return information are confidential,
• The return is filed through an ERO and Form 8879-PE is used to
as required by Internal Revenue Code section 6103.
select a PIN that’s used to electronically sign the return.
The time needed to complete and file this form will vary
The partner or member’s signature allows the IRS to disclose to
depending on individual circumstances. The estimated burden for
the ERO, transmitter, and/or ISP:
business taxpayers filing this form is approved under OMB control
• An acknowledgement that the IRS has accepted the partnership’s
number 1545-0123 and is included in the estimates shown in the
electronically filed return, and
instructions for their business income tax return.
• The reason(s) for any delay in processing the return.
Comments. You can send us comments from
Or you can write to the Internal
The declaration of partner or member must be signed and dated
Revenue Service, Tax Forms and Publications Division, 1111
by:
Constitution Ave. NW, IR-6526, Washington, DC 20224. Don’t send
• The president, vice president, treasurer, assistant treasurer, chief
the form to this office.
accounting officer; or
• Any other partner or member (such as tax officer) authorized to
sign the partnership’s return.
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