Form 8453-Eo - Exempt Organization Declaration And Signature For Electronic Filing - 2015 Page 2
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Form 8453-EO (2015)
Page
The officer’s signature allows the IRS to disclose to the ISP, ERO, and/or
Instead of filing Form 8453-EO, an organization officer filing an
transmitter:
exempt organization’s return through an electronic return
TIP
originator (ERO) can sign the return using a personal identification
• An acknowledgment that the IRS has accepted the organization’s
number (PIN). For details, see Form 8879-EO, IRS e-file Signature
electronically filed return, and
Authorization for an Exempt Organization.
• The reason(s) for a delay in processing the return or refund.
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-EO and
accounting officer; or
its instructions, such as legislation enacted after they were published, go to
• Any other organization officer authorized to sign the organization’s return.
Purpose of Form
If this return contains instructions to the IRS to provide a copy(ies) of the
return to a state agency(ies) regulating charities as part of the IRS Fed/State
Use Form 8453-EO to:
program, the checkbox in Part II must be checked.
• Authenticate the electronic Form 990, Return of Organization Exempt From
Part III. Declaration of Electronic Return Originator
Income Tax; Form 990-EZ, Short Form Return of Organization Exempt From
(ERO) and Paid Preparer
Income Tax; Form 990-PF, Return of Private Foundation; Form 1120-POL,
U.S. Income Tax Return for Certain Political Organizations; or Form 8868,
Note: If the return is filed online through an ISP and/or transmitter (not using
Application for Extension of Time To File an Exempt Organization Return;
an ERO), do not complete the ERO’s Use Only section in Part III.
• Authorize the ERO, if any, to transmit via a third-party transmitter;
If the organization’s return is filed through an ERO, the IRS requires the
• Authorize the intermediate service provider (ISP) to transmit via a third-
ERO’s signature. A paid preparer, if any, must sign Form 8453-EO in the
party transmitter if you are filing online (not using an ERO); and
space for Paid Preparer Use Only. But if the paid preparer is also the ERO,
• Authorize an electronic funds withdrawal for payment of federal taxes owed
do not complete the paid preparer’s section. Instead, check the box labeled
Check if also paid preparer.
(Form 990-PF, Form 1120-POL, or Form 8868 with payment).
An ERO may sign the Form 8453-EO by rubber stamp, mechanical device,
Who Must File
or computer software program. The alternative method of signing must
include either a facsimile of the individual ERO's signature or of the ERO's
If you are filing a 2015 Form 990, Form 990-EZ, Form 990-PF, Form
printed name.
1120-POL, or Form 8868 with payment through an ISP and/or transmitter
and you are not using an ERO, you must file Form 8453-EO with your
Use of PTIN
electronically filed return. An ERO can use either Form 8453-EO or Form
8879-EO to obtain authorization to file an organization’s Form 990, Form
Paid preparers. Anyone who is paid to prepare the organization's return
990-EZ, Form 990-PF, or Form 1120-POL, or to file a Form 8868 with
must enter their PTIN in Part III. The PTIN entered must have been issued
payment.
after September 27, 2010. For information on applying for and receiving a
PTIN, see Form W-12, IRS Paid Preparer Tax Identification Number (PTIN)
When To File
Application and Renewal, or visit
Form 990, Form 990-EZ, and Form 990-PF. File Form 990, Form 990-EZ, or
EROs who are not paid preparers. Only EROs who are not also the paid
Form 990-PF by the 15 th day of the 5 th month after the organization’s
preparer of the return have the option to enter their PTIN or their social
accounting period ends. If the regular due date falls on a Saturday, Sunday,
security number in the ERO's Use Only section of Part III. If the PTIN is
or legal holiday, the organization may file on the next business day. The Form
entered, it must have been issued after September 27, 2010. For information
8453-EO must be filed with the electronically filed Form 990, Form 990-EZ,
on applying for and receiving a PTIN, see Form W-12, or visit
or Form 990-PF.
Form 1120-POL. File Form 1120-POL by the 15 th day of the 3 rd month after
the organization’s accounting period ends. If the regular due date falls on a
Privacy Act and Paperwork Reduction Act Notice. We ask for the
Saturday, Sunday, or legal holiday, the organization may file on the next
information on this form to carry out the Internal Revenue laws of the United
business day. The Form 8453-EO must be filed with the electronically filed
States. You are required to give us the information. We need it to ensure that
Form 1120-POL.
you are complying with these laws and to allow us to figure and collect the
right amount of tax. Section 6109 requires EROs to provide their
Form 8868. Generally, file Form 8868 by the due date of the return for which
identification number on the return.
you are requesting an extension. The Form 8453-EO must be filed with the
electronically filed Form 8868.
You are not required to provide the information requested on a form that is
subject to the Paperwork Reduction Act unless the form displays a valid
How To File
OMB control number. Books or records relating to a form or its instructions
must be retained as long as their contents may become material in the
File Form 8453-EO with the organization’s electronically filed return. Use a
administration of any Internal Revenue law. The rules governing the
scanner to create a PDF file of the completed form. Your tax preparation
confidentiality of the Form 990, Form 990-EZ, and Form 990-PF are covered
software will allow you to transmit this PDF file with the return.
in section 6104. Generally, tax returns (Form 1120-POL) and return
Part II. Declaration of Officer
information are confidential, as required by section 6103.
The time needed to complete and file this form will vary depending on
If a Form 990-PF, Form 1120-POL, or Form 8868 filer chooses to pay the tax
individual circumstances. The estimated average time is:
due by electronic funds withdrawal (direct debit), check the box. Otherwise,
leave the box blank.
Recordkeeping
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4 hr., 32 min.
Learning about the law or the form .
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18 min.
If the officer checks the box when filing Form 990-PF, Form 1120-POL, or
Form 8868 with payment, the officer must ensure that the following
Preparing, copying, assembling,
information relating to the financial institution account is provided in the tax
and sending the form to the IRS
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22 min.
preparation software.
If you have comments concerning the accuracy of these time estimates or
• Routing number,
suggestions for making this form simpler, we would be happy to hear from
• Account number,
you. You can send us comments from Click on
“More Information” and then on “Give us feedback.” Or you can also send
• Type of account (checking or savings),
your comments to the Internal Revenue Service, Tax Forms and Publications
• Debit amount, and
Division, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224.
• Debit date (date the organization wants the debit to occur).
Do not send Form 8453-EO to this address. Instead, see How To File on
this page.
An electronically transmitted return will not be considered complete (and
therefore not considered filed) unless either:
• Form 8453-EO is signed by an organization officer, scanned into a PDF file,
and transmitted with the return; or
• The return is filed through an ERO and Form 8879-EO is used to select a
PIN that is used to electronically sign the return.
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