Form 8453-I - Foreign Corporation Income Tax Declaration For An Irs E-File Return - 2013 Page 3
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Form 8453-I (2013)
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 (ERO)
complete, and therefore filed, unless either:
can sign the return using a personal identification number (PIN).
• Form 8453-I is signed by a corporate officer, scanned into a
For details, see Form 8879-I, IRS e-file Signature Authorization
Pdf file, and transmitted with the return, or
for Form 1120-F.
• 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.
The officer’s signature allows the IRS to disclose to the ERO,
For the latest information about developments related to Form
transmitter, and/or ISP:
8453-I and its instructions, such as legislation enacted after they
• An acknowledgment that the IRS has accepted the
were published, go to
corporation’s electronically filed return, and
Purpose of Form
• 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
• The president, vice president, treasurer, assistant treasurer,
Return of a Foreign Corporation,
chief accounting officer, or
• Any other corporate officer (such as tax officer) authorized to
• Authorize the ERO, if any, to transmit via a third-party
sign the corporation’s income tax return.
transmitter,
If the ERO makes changes to the electronic return after Form
• Authorize the intermediate service provider (ISP) to transmit
8453-I has been signed by the officer, whether it was before it
via a third-party transmitter if you are filing online (not using an
was transmitted or if the return was rejected after transmission,
ERO), and
the ERO must have the officer complete and sign a corrected
• Provide the corporation’s consent to directly deposit any
Form 8453-I if either:
refund and/or authorize an electronic funds withdrawal for
• The total income on Form 1120-F, Section II, line 11, differs
payment of federal taxes owed.
from the amount on the electronic return by more than
Who Must File
$150, or
• The taxable income on Form 1120-F, Section II, line 31, differs
If you are filing a 2013 Form 1120-F through an ISP and/or
from the amount on the electronic return by more than $100.
transmitter and you are not using an ERO, you must file Form
8453-I with your electronically filed return. An ERO can use
Part III. Declaration of Electronic Return
either Form 8453-I or Form 8879-I to obtain authorization to file
Originator (ERO) and Paid Preparer
a corporation’s Form 1120-F.
Note. If the return is filed online through an ISP and/or
When and Where To File
transmitter (not using an ERO), do not complete Part III.
File Form 8453-I with the corporation’s electronically filed
If the corporation’s return is filed through an ERO, the IRS
income tax return. Use a scanner to create a Portable
requires the ERO’s signature. A paid preparer, if any, must sign
Document Format (PDF) of the completed form. Your tax
Form 8453-I in the space for Paid Preparer Use Only. But if the
preparation software will allow you to transmit this Pdf with the
paid preparer is also the ERO, do not complete the paid
return.
preparer section. Instead, check the box labeled “Check if also
paid preparer.”
Specific Instructions
Refunds. After the IRS has accepted the return, the refund
Name. Print or type the corporation’s name in the space
should be issued within 3 weeks. However, some refunds may
be delayed because of compliance reviews to ensure that
provided.
returns are accurate.
Employer identification number (EIN). Enter the corporation’s
EIN in the space provided.
Use of PTIN
Part II. Declaration of Officer
Paid preparers. Anyone who is paid to prepare the
corporation's return must enter their PTIN in Part III. The PTIN
Note. The corporate officer must check all applicable boxes on
entered must have been issued after September 27, 2010. 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. If the PTIN is entered, it must have been
following information relating to the financial institution account
issued after September 27, 2010. For information on applying
is provided in the tax preparation software.
for and receiving a PTIN, see Form W-12, IRS Paid Preparer Tax
• Routing number.
Identification Number (PTIN) Application and Renewal, or visit
• Account number.
• Type of account (checking or savings).
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