Form 8453-C - U.s. Corporation Income Tax Declaration For An Irs E-File Return - 2013 Page 2
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Form 8453-C (2013)
Page
Future Developments
The declaration of officer must be signed and dated by:
• The president, vice president, treasurer, assistant treasurer, chief
For the latest information about developments related to Form 8453-C
accounting officer, or
and its instructions, such as legislation enacted after they were
published, go to
• Any other corporate officer (such as tax officer) authorized to sign the
corporation’s income tax return.
General Instructions
If the ERO makes changes to the electronic return after Form 8453-C
Instead of filing Form 8453-C, a corporate officer filing a
has been signed by the officer, whether it was before it was transmitted
corporation’s return through an electronic return originator
or if the return was rejected after transmission, the ERO must have the
TIP
(ERO) can sign the return using a personal identification
officer complete and sign a corrected Form 8453-C if either:
number (PIN). For details, see Form 8879-C, IRS e-file
• The total income on Form 1120, line 11, differs from the amount on
Signature Authorization for Form 1120.
the electronic return by more than $150, or
Purpose of Form
• The taxable income on Form 1120, line 30, differs from the amount on
the electronic return by more than $100.
Use Form 8453-C to:
Part III. Declaration of Electronic Return Originator
• Authenticate an electronic Form 1120, U.S. Corporation Income Tax
Return,
(ERO) and Paid Preparer
• Authorize the ERO, if any, to transmit via a third-party transmitter,
Note. If the return is filed online through an ISP and/or transmitter (not
• Authorize the intermediate service provider (ISP) to transmit via a
using an ERO), do not complete Part III.
third-party transmitter if you are filing online (not using an ERO), and
If the corporation’s return is filed through an ERO, the IRS requires the
• Provide the corporation’s consent to directly deposit any refund and/
ERO’s signature. A paid preparer, if any, must sign Form 8453-C in the
or authorize an electronic funds withdrawal for payment of federal taxes
space for Paid Preparer Use Only. But if the paid preparer is also the
owed.
ERO, do not complete the paid preparer section. Instead, check the box
labeled “Check if also paid preparer.”
Who Must File
Use of PTIN
If you are filing a 2013 Form 1120 through an ISP and/or transmitter and
you are not using an ERO, you must file Form 8453-C with your
Paid preparers. Anyone who is paid to prepare the corporation's return
electronically filed return. An ERO can use either Form 8453-C or Form
must enter their PTIN in Part III. The PTIN entered must have been
8879-C to obtain authorization to file a corporation’s Form 1120.
issued after September 27, 2010. For information on applying for and
receiving a PTIN, see Form W-12, IRS Paid Preparer Tax Identification
When and Where To File
Number (PTIN) Application and Renewal, or visit
File Form 8453-C with the corporation’s electronically filed income tax
EROs who are not paid preparers. Only EROs who are not also the
return. Use a scanner to create a Portable Document Format (PDF) file
paid preparer of the return have the option to enter their PTIN or their
of the completed form. Your tax preparation software will allow you to
social security number in the “ERO's Use Only” section of Part III. If the
transmit this PDF file with the return.
PTIN is entered, it must have been issued after September 27, 2010. For
information on applying for and receiving a PTIN, see Form W-12, IRS
Specific Instructions
Paid Preparer Tax Identification Number (PTIN) Application and
Renewal, or visit
Name. Print or type the corporation’s name in the space provided.
Refunds
Employer identification number (EIN). Enter the corporation’s EIN in
the space provided.
After the IRS has accepted the return, the refund should be issued
Part II. Declaration of Officer
within 3 weeks. However, some refunds may be delayed because of
compliance reviews to ensure that returns are accurate.
Note. The corporate officer must check all applicable boxes on line 6.
If the corporation has tax due (line 4) and the officer did not check box
Privacy Act and Paperwork Reduction Act Notice. We ask for the
6c, the corporation must deposit the payment no later than the 15th day
information on this form to carry out the Internal Revenue laws of the
of the 3rd month after the end of its tax year. For more information on
United States. You are required to give us the information. We need it to
depositing taxes, see the Instructions for Form 1120.
ensure that you are complying with these laws and to allow us to figure
If the officer checks box 6c, the officer must ensure that the following
and collect the right amount of tax. Section 6109 requires EROs to
information relating to the financial institution account is provided in the
provide their identifying numbers on the return.
tax preparation software.
You are not required to provide the information requested on a form
that is subject to the Paperwork Reduction Act unless the form displays
• Routing number.
a valid OMB control number. Books or records relating to a form or its
• Account number.
instructions must be retained as long as their contents may become
• Type of account (checking or savings).
material in the administration of any Internal Revenue law. Generally, tax
returns and return information are confidential, as required by Internal
• Debit amount.
Revenue Code section 6103.
• Debit date (date the corporation wants the debit to occur).
The time needed to complete and file this form will vary depending
An electronically transmitted return will not be considered complete,
on individual circumstances. The estimated average time is:
and therefore filed, unless either:
Recordkeeping
.
.
.
.
.
.
.
.
.
.
.
. 4 hrs., 46 min.
• Form 8453-C is signed by a corporate officer, scanned into a PDF file,
Learning about the law or the form .
and transmitted with the return, or
.
.
.
.
.
.
. 34 min.
Preparing and sending the form to the IRS .
.
.
.
1 hr., 52 min.
• The return is filed through an ERO and Form 8879-C is used to select
a PIN that is used to electronically sign the return.
If you have comments concerning the accuracy of these time
The officer’s signature allows the IRS to disclose to the ERO,
estimates or suggestions for making this form simpler, we would be
transmitter, and/or ISP:
happy to hear from you. You can send your comments to: Internal
Revenue Service, Tax Forms and Publications Division, 1111
• An acknowledgement that the IRS has accepted the corporation’s
Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not send the
electronically filed return, and
form to this address. Instead, see When and Where To File, earlier.
• The reason(s) for any delay in processing the return or refund.
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