Instructions For Form De-8453 - Delaware Individual Income Tax

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Purpose of Form
where the account is located. A deposit
slip should not be used because it can
Use Form DE-8453 to:
contain internal routing numbers. If there is
any doubt about the correct routing number
the taxpayer should contact the financial
Authenticate the electronic
institution and ask for the correct routing
portion of Form 200-01,200-02,
number for direct deposit (Electronic
or 200-03.
Funds Transfers).
Send any accompanying paper
Note: Some financial institutions may not
schedules or statements.
accept direct deposits into accounts that
Authorize the electronic return
are payable through another bank or
originator transmitter, and
financial institution, including credit unions.
Provide the taxpayer’s consent
Line 6. - The routing number must be nine
to directly deposit any refund.
digits. If it does not begin with 01 through
12 or 21 through 32, the direct deposit will
be rejected and a check sent.
Line Instructions
Line 7. - The account number can be up to
IRS Declaration Control Number (DCN).
17 characters (both numbers and letters).
- The DCN is a 14-digit number assigned
Include hyphens but omit spaces and
by the ERO to each return. Clearly type or
special symbols.
If fewer than 17
print the DCN in the top left corner of each
characters, enter the number from left to
Form 8453. Enter the number after the
right and leave the unused boxes blank.
IRS has acknowledged receipt of the
electronic return as follows:
Caution: Some financial institutions do not
permit the deposit of a joint refund into an
Boxes
Entry
individual account. The Delaware Division
of Revenue is not responsible when a
1-2
File identification number
financial institution refuses a direct deposit.
(always “00")
Note: If the taxpayer wants the refund
3-8
Electronic filer identificatio
directly
deposited,
be
sure
the
number (EFIN) assigned by the
IRS
corresponding box for line 9 in Part 3 is
checked.
9-11
Batch number ((000-999)
assigned by the ERO
Part 3 - Declaration of Taxpayer
12-13
Serial number (00 to 99)
assigned by the ERO
An electronically transmitted return will not
be considered complete, and therefore
14
Year digit (for returns filed in
filed, unless and until a Form 8453 signed
2002, the year digit is “3")
by the taxpayer is received by the IRS.
Example. The EFIN is 509325, The batch
All filers must check one of the boxes for
number is 000. The serial number is 56.
line 9.
The DCN is 00-509325-00056-0.
If the ERO makes changes to the
Name, Address, and Social Security
electronic return after Form DE-8453 has
Number (SSN).- If the taxpayer received a
been signed by the taxpayer but before it is
peel-off label from the Delaware Division of
transmitted and either 1 or 2 below applies,
Revenue, place the label in the name area.
the ERO must have the taxpayer complete
If the taxpayer did not receive a label, print
and sign a corrected Form DE-8453.
or type the information in the spaces
provided. Please verify that the SSN is
1. The total income on line 1 differs from
clear and correct. If a joint return, be sure
the amount on the electronic return by
the names and SSNs are listed in the
more than $25, or
same order.
2. The total tax on line 2, the refund on line
P.O. Box. - Enter the box number only if
4, or the amount owed on line 5 differs
the post office does not deliver mail to the
from the amount on the electronic return by
taxpayer’s home.
more than $1.
Note: The address must match the
address shown on the electronically filed
Part 4 - -Declaration of Electronic
return.
Return Originator (ERO) and Paid
Preparer
Part 1 - Tax Return Information
A paid preparer must sign Form DE-8453
in the space for Paid Preparer’s Use
Line 5.- Do not include the payment with
Only. Only handwritten signatures are
Form DE- 8453. Instead, mail it by April
acceptable. But if the paid preparer is also
30, 2003, with Form 200-V to the
the ERO, do not complete the paid
applicable address shown on that form.
preparer’s section. Instead, check the line
labeled “Check if also paid preparer.”
Part 2 - Direct Deposit of Refund
The IRS requires the ERO’s signature.
Taxpayers who want to have their refund
directly deposited must complete Part 2. A
check, form, report, or other statement
generated by the financial institution should
show the routing number and account
number.
For accounts payable through a financial
institution other than the one at which the
account is located, the taxpayer should use
a document such as an account statement
or account identification card showing the
routing number of the bank or institution

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