Form 8453-B - U.s. Electing Large Partnership Declaration For An Irs E-File Return - 2013 Page 2
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Form 8453-B (2013)
Page
General Instructions
Use of PTIN
If the signer of Part II checks box 6a,
the signer must ensure that the following
Paid Preparers. Anyone who is paid to
Instead of filing Form 8453-B, a
information relating to the financial
prepare the partnership's return must enter
general partner or limited
TIP
institution account is provided in the tax
their PTIN in Part III. The PTIN entered
liability company member
preparation software.
must have been issued after September
manager filing an electing
• Routing number.
27, 2010. For information on applying for
large partnership’s return through an
• Account number.
and receiving a PTIN, see Form W-12, IRS
electronic return originator (ERO) can sign
Paid Preparer Tax Indentification Number
• Type of account (checking or savings).
the return using a personal identification
(PTIN) Application and Renewal, or visit
number (PIN). For details, see Form
• Debit amount.
8879-B, IRS e-file Signature Authorization
• Debit date (date the partnership wants
EROs who are not paid preparers. Only
for Form 1065-B.
the debit to occur).
EROs who are not also the paid preparer of
Future Developments
An electronically transmitted return will
the return have the option to enter their
not be considered complete, and
For the latest information about
PTIN or their social security number in the
therefore filed, unless either:
developments related to Form 8453-B and
"EROs Use Only" section of Part III. If the
• Form 8453-B is signed by a general
its instructions, such as legislation enacted
PTIN is entered, it must have been issued
partner or LLC member manager,
after they were published, go to
after September 27, 2010. For information
scanned into a PDF file, and transmitted
on applying for and receiving a PTIN, see
with the return, or
Form W-12, IRS Paid Preparer Tax
Purpose of Form
Identification Number (PTIN) Application
• The return is filed through an ERO and
and Renewal, or visit
Use Form 8453-B to:
Form 8879-B is used to select a PIN that
is used to electronically sign the return.
Refunds. After the IRS has accepted the
• Authenticate an electronic Form 1065-B,
return, the refund should be issued within 3
U.S. Return of Income for Electing Large
The signature in Part II allows the IRS
weeks. However, some refunds may be
Partnerships,
to disclose to the ERO, transmitter, and/
delayed because of compliance reviews to
or ISP:
• Authorize the ERO, if any, to transmit via
ensure that returns are accurate.
• An acknowledgement that the IRS has
a third-party transmitter, and
accepted the partnership’s electronically
• Authorize the intermediate service
Privacy Act and Paperwork Reduction
filed return, and
provider (ISP) to transmit via a third-party
Act Notice. We ask for the information on
transmitter if you are filing online (not using
• The reason(s) for any delay in
this form to carry out the Internal Revenue
processing the return or refund.
an ERO).
laws of the United States. You are required
If the ERO makes changes to the
Who Must File
to give us the information. We need it to
electronic return after Part II of Form
ensure that you are complying with these
If you are filing a 2013 Form 1065-B
8453-B has been signed, whether it was
laws and to allow us to figure and collect
through an ISP and/or transmitter and you
before it was transmitted or if the return
the right amount of tax. Section 6109
are not using an ERO, you must file Form
was rejected after transmission, the ERO
requires EROs to provide their identifying
8453-B with your electronically filed return.
must have the signer complete and sign
numbers on the return.
An ERO can use either Form 8453-B or
a corrected Form 8453-B if either:
Form 8879-B to obtain authorization to file
You are not required to provide the
• The total income (loss) on Form
the partnership’s Form 1065-B.
information requested on a form that is
1065-B, line 11 differs from the amount
subject to the Paperwork Reduction Act
When and Where To File
on the electronic return by more than
unless the form displays a valid OMB
$150, or
File Form 8453-B with the partnership’s
control number. Books or records relating
• The taxable income (loss) from passive
electronically filed income tax return. Use a
to a form or its instructions must be
loss limitation activities on Form 1065-B,
scanner to create a Portable Document
retained as long as their contents may
line 25 differs from the amount on the
Format (PDF) file of the completed form.
become material in the administration of
electronic return by more than $100.
Your tax preparation software will allow
any Internal Revenue law. Generally, tax
you to transmit this PDF with the return.
Part III—Declaration of
returns and return information are
confidential, as required by Internal
Specific Instructions
Electronic Return Originator
Revenue Code section 6103.
(ERO) and Paid Preparer
Name. Print or type the partnership’s
The time needed to complete and file
name in the space provided.
Note. If the return is filed online through
this form will vary depending on individual
circumstances. The estimated average time
an ISP and/or transmitter (not using an
Employer identification number (EIN).
is:
ERO), do not complete Part III.
Enter the partnership’s EIN in the space
provided.
If the partnership’s return is filed
Recordkeeping .
.
.
.
2 hr., 9 min.
through an ERO, the IRS requires the
Part II—Declaration of
Learning about the law or
ERO’s signature. A paid preparer, if any,
the form
.
.
.
.
.
.
.
. 6 min.
General Partner or Limited
must sign Form 8453-B in the space for
Preparing and sending
Liability Company Member
Paid Preparer Use Only. But if the paid
the form to the IRS .
.
.
.
. 8 min.
preparer is also the ERO, do not
Manager
complete the paid preparer section.
If you have comments concerning the
Note. The general partner or limited liability
Instead, check the box labeled “Check if
accuracy of these time estimates or
company (LLC) member manager must
also paid preparer.”
suggestions for making this form simpler, we
check all applicable boxes on line 6.
would be happy to hear from you. You can
write to the Internal Revenue Service, Tax
Forms and Publications, SE:W:CAR:MP:TFP,
1111 Constitution Ave. NW, IR-6526,
Washington, DC 20224. Do not send the
form to this address. Instead, see When and
Where To File, earlier.
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