Form 8453-S - U.s. S Corporation Income Tax Declaration For An Irs E-File Return - 2015 Page 2
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Form 8453-S (2015)
Page
Future Developments
Use of PTIN
If the officer checks box 6c, the officer
must ensure that the following information
For the latest information about
Paid preparers. Anyone who is paid to
relating to the financial institution account
developments related to Form 8453-S and
prepare the corporation's return must enter
is provided in the tax preparation software.
its instructions, such as legislation enacted
their PTIN in Part III. For information on
• Routing number.
after they were published, go to
applying for and receiving a PTIN, see
Form W-12, IRS Paid Preparer Tax
• Account number.
Identification Number (PTIN) Application
• Type of account (checking or savings).
General Instructions
and Renewal, or visit
• Debit amount.
EROs who are not paid preparers. Only
Instead of filing Form 8453-S, a
EROs who are not also the paid preparer of
• Debit date (date the corporation wants
corporate officer filing a
TIP
the return have the option to enter their
the debit to occur).
corporation’s return through an
PTIN or their social security number in the
electronic return originator
An electronically transmitted return will
"ERO's Use Only" section of Part III. For
(ERO) can sign the return using a personal
not be considered complete, and therefore
information on applying for and receiving a
identification number (PIN). For details, see
filed, unless either:
PTIN, see Form W-12, IRS Paid Preparer
Form 8879-S, IRS e-file Signature
• Form 8453-S is signed by a corporate
Tax Identification Number (PTIN)
Authorization for Form 1120S.
officer, scanned into a PDF file, and
Application and Renewal, or visit
transmitted with the return, or
Purpose of Form
• The return is filed through an ERO and
Refunds
Use Form 8453-S to:
Form 8879-S is used to select a PIN that is
• Authenticate an electronic Form 1120S,
The IRS generally issues a refund within 3
used to electronically sign the return.
U.S. Income Tax Return for an S
weeks after accepting the return. However,
The officer’s signature allows the IRS to
Corporation,
some refunds may be delayed because of
disclose to the ERO, transmitter, and/or
compliance reviews to ensure that returns
• Authorize the ERO, if any, to transmit via
ISP:
are accurate.
a third-party transmitter,
• An acknowledgement that the IRS has
• Authorize the intermediate service
Privacy Act and Paperwork Reduction
accepted the corporation’s electronically
provider (ISP) to transmit via a third-party
Act Notice. We ask for the information on
filed return, and
transmitter if you are filing online (not using
this form to carry out the Internal Revenue
• The reason(s) for any delay in processing
an ERO), and
laws of the United States. You are required
the return or refund.
to give us the information. We need it to
• Provide the corporation’s consent to
The declaration of officer must be signed
ensure that you are complying with these
directly deposit any refund and/or
and dated by:
laws and to allow us to figure and collect
authorize an electronic funds withdrawal
the right amount of tax. Internal Revenue
for payment of federal taxes owed.
• The president, vice president, treasurer,
Code section 6109 requires EROs to
assistant treasurer, chief accounting
Who Must File
provide their identifying numbers on the
officer, or
return.
If you are filing a 2015 Form 1120S through
• Any other corporate officer (such as tax
You are not required to provide the
an ISP and/or transmitter and you are not
officer) authorized to sign the corporation’s
information requested on a form that is
using an ERO, you must file Form 8453-S
income tax return.
subject to the Paperwork Reduction Act
with your electronically filed return. An ERO
If the ERO makes changes to the
unless the form displays a valid OMB
can use either Form 8453-S or Form
electronic return after Form 8453-S has
control number. Books or records relating
8879-S to obtain authorization to file the
been signed by the officer, whether it was
to a form or its instructions must be
corporation’s Form 1120S.
before it was transmitted or if the return
retained as long as their contents may
When and Where To File
was rejected after transmission, the ERO
become material in the administration of
must have the officer complete and sign a
any Internal Revenue law. Generally, tax
File Form 8453-S with the corporation’s
corrected Form 8453-S if either:
returns and return information are
electronically filed income tax return. Use a
confidential, as required by Internal
• The total income (loss) on Form 1120S,
scanner to create a Portable Document
Revenue Code section 6103.
line 6, differs from the amount on the
Format (PDF) file of the completed form.
electronic return by more than $150, or
Your tax preparation software will allow
The time needed to complete and file
you to transmit this PDF file with the return.
this form will vary depending on individual
• The ordinary business income (loss) on
circumstances. The estimated average time
Form 1120S, line 21, differs from the
Specific Instructions
is:
amount on the electronic return by more
than $100.
Recordkeeping .
.
.
. 4 hr., 46 min.
Name. Print or type the corporation’s
name in the space provided.
Part III—Declaration of Electronic
Learning about the law
or the form
.
.
.
.
.
.
.
6 min.
Return Originator (ERO) and Paid
Employer identification number (EIN).
Enter the corporation’s EIN in the space
Preparer
Preparing and sending
provided.
the form to the IRS .
.
.
.
. 10 min.
Note: If the return is filed online through an
Part II—Declaration of Officer
Comments. You can send us comments
ISP and/or transmitter (not using an ERO),
by going to ,
do not complete Part III.
Note: The corporate officer must check all
clicking on "More Information," and then
If the corporation’s return is filed through
applicable boxes on line 6.
clicking on "Give us Feedback." You can
an ERO, the IRS requires the ERO’s
also send your comments to the Internal
If the corporation has tax due and the
signature. A paid preparer, if any, must
Revenue Service, Tax Forms and
officer did not check box 6c, the
sign Form 8453-S in the space for Paid
Publications Division, 1111 Constitution
corporation must deposit the payment no
Preparer Use Only. But if the paid preparer
Ave. NW, IR-6526, Washington, DC 20224.
later than the 15th day of the 3rd month
is also the ERO, do not complete the paid
DO NOT SEND THE FORM TO THIS
after the end of its tax year. For more
preparer section. Instead, check the box
ADDRESS. Instead, see When and Where
information on depositing taxes, see the
labeled “Check if also paid preparer.”
To File, earlier.
Instructions for Form 1120S.
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