Form Ar8453-Pe - Partnership Return Declaration For Electronic Filing

SPECIAL INFORMATION

LINE INSTRUCTIONS

IMPORTANT NOTES FOR EROs

Name, Address, and Federal

The State of Arkansas requires a com-

• Effective January 1, 2000, EROs are

Employer Identification Number:

pleted and signed AR8453-PE for the

required to retain AR8453-PE forms for

partnership

return filed electronically.

Print or type the information in the spaces

3 years from the original due date of the

The AR8453-PE must be signed by an

provided. Please verify that the Federal

tax return.

authorized officer of the corporation, the

Employer Identification Number (FEIN)

general partner or limited liability compa-

is clear and correct.

• You should confirm the identity of the

ny member manager of the partnership,

officer.

Part I - DECLARATION OF TAX-

the ERO and the paid preparer.

PAYER

• Provide the

general partner or limited

The “Declaration for Electronic Filing”

liability company member manager

with

document used for e-filing is Form AR

The

general partner or limited liability

a signed copy of Form AR8453-PE for

8453-PE. The document is an affidavit

company member manager

signature

his or her records upon request.

in which the

general partner or limited li-

allows the State of Arkansas to disclose

ability company member manager

attests

to the ERO and/or the transmitter the

• Provide the officer with a corrected

to the truth of the information contained

reason(s) for delays in the processing

copy of Form AR8453-PE if changes

in the Declaration and attached return

of the return.

are made to the return.

information. It has the same legal effect

• EROs can sign the form using a rub-

as if the

general partner or limited liability

If the ERO makes changes to the elec-

ber stamp, mechanical device (such as

company member manager

has actually

tronic return after Form AR8453-PE has

a signature pen), or computer software

and physically signed the return.

been signed by the

general partner or lim-

program.

ited liability company member manager

DUE DATE

but before it is transmitted, the ERO must

• For more information, see Publication

have the

general partner or limited liability

AR4163. Also go to

Fiscal year corporation returns must be

company member manager

complete

efile

filed on or before the fifteenth (15th) day

and sign a corrected Form AR8453-PE

of the third (3rd) month following the

if the total income on line 1 differs from

close of the fiscal year. (Calendar year

the amount on the electronic return by

WHEN AND WHERE TO FILE

corporation returns are filed on or before

more than $25.

March 15.) All other fiscal year returns

For addresses and complete instruc-

Part II - DECLARATION OF ELEC-

must be filed on or before the fifteenth

tions, refer to Federal Publication 4163,

TRONIC RETURN ORIGINATOR

(15th) day of the fourth (4th) month fol-

Modernized e-File (MeF) Information

(ERO) AND PAID PREPARER

lowing the close of the fiscal year. (All

for Authorized IRS e-file Providers for

other calendar year returns are filed on

Business Returns, and the Arkansas

or before April 17, 2013)

The State of Arkansas requires the

Publication (AR4163) for Authorized

ERO’s Signature.

Arkansas e-file Providers for Business

All

partnership

due dates for filing paper

Returns.

partnership

returns apply to electronic

A paid preparer must sign Form AR 8453-

returns. All providers must ensure that

PE in the space for Paid Preparer’s Use

returns are promptly processed. The

Only. Only handwritten paid preparer

return or application for extension must

signatures are acceptable. If the paid

be transmitted on or before the due date

preparer is also the ERO, he/she should

of the return.

not complete the paid preparer’s section.

Instead, the box labeled “Check if also

paid preparer” should be checked.

AR8453-PE (7/27/2012)

Form Ar8453-Pe - Partnership Return Declaration For Electronic Filing - 2012 Page 2

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