Form 8453-S - U.s. S Corporation Income Tax Declaration For An Irs E-File Return - 2012 Page 2
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Form 8453-S (2012)
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. The PTIN entered
• Routing number.
after they were published, go to
must have been issued after September
27, 2010. For information on applying for
• Account number.
and receiving a PTIN, see Form W-12, IRS
• Type of account (checking or savings).
General Instructions
Paid Preparer Tax Identification Number
(PTIN) Application and Renewal, or visit
• Debit amount.
Instead of filing Form 8453-S, a
• Debit date (date the corporation wants
corporate officer filing a
TIP
EROs who are not paid preparers. Only
the debit to occur).
corporation’s return through an
EROs who are not also the paid preparer of
electronic return originator
An electronically transmitted return will
the return have the option to enter their
(ERO) can sign the return using a personal
not be considered complete, and therefore
PTIN or their social security number in the
identification number (PIN). For details, see
filed, unless either:
"ERO's Use Only" section of Part III. If the
Form 8879-S, IRS e-file Signature
• Form 8453-S is signed by a corporate
PTIN is entered, it must have been issued
Authorization for Form 1120S.
officer, scanned into a PDF file, and
after September 27, 2010. For information
Purpose of Form
transmitted with the return, or
on applying for and receiving a PTIN, see
Form W-12, IRS Paid Preparer Tax
• The return is filed through an ERO and
Use Form 8453-S to:
Identification Number (PTIN) Application
Form 8879-S is used to select a PIN that is
and Renewal, or visit
• Authenticate an electronic Form 1120S,
used to electronically sign the return.
U.S. Income Tax Return for an S Corporation,
Refunds
The officer’s signature allows the IRS to
• Authorize the ERO, if any, to transmit via
disclose to the ERO, transmitter, and/or
After the IRS has accepted the return, the
a third-party transmitter,
ISP:
refund should be issued within 3 weeks.
• Authorize the intermediate service
• An acknowledgement that the IRS has
However, some refunds may be delayed
provider (ISP) to transmit via a third-party
accepted the corporation’s electronically
because of compliance reviews to ensure
transmitter if you are filing online (not using
filed return, and
that returns are accurate.
an ERO), and
• The reason(s) for any delay in processing
Privacy Act and Paperwork Reduction Act
• Provide the corporation’s consent to
the return or refund.
Notice. We ask for the information on this
directly deposit any refund and/or
The declaration of officer must be signed
form to carry out the Internal Revenue laws of
authorize an electronic funds withdrawal
and dated by:
the United States. You are required to give us
for payment of federal taxes owed.
the information. We need it to ensure that you
• The president, vice president, treasurer,
Who Must File
are complying with these laws and to allow
assistant treasurer, chief accounting
us to figure and collect the right amount of
officer, or
If you are filing a 2012 Form 1120S through
tax. Section 6109 requires EROs to provide
an ISP and/or transmitter and you are not
• Any other corporate officer (such as tax
their identifying numbers on the return.
using an ERO, you must file Form 8453-S
officer) authorized to sign the corporation’s
You are not required to provide the
with your electronically filed return. An ERO
income tax return.
information requested on a form that is
can use either Form 8453-S or Form
If the ERO makes changes to the
subject to the Paperwork Reduction Act
8879-S to obtain authorization to file the
electronic return after Form 8453-S has
unless the form displays a valid OMB control
corporation’s Form 1120S.
been signed by the officer, whether it was
number. Books or records relating to a form
When and Where To File
before it was transmitted or if the return
or its instructions must be retained as long as
was rejected after transmission, the ERO
their contents may become material in the
File Form 8453-S with the corporation’s
must have the officer complete and sign a
administration of any Internal Revenue law.
electronically filed income tax return. Use a
corrected Form 8453-S if either:
Generally, tax returns and return information
scanner to create a Portable Document
are confidential, as required by Internal
• The total income (loss) on Form 1120S,
Format (PDF) file of the completed form.
Revenue Code section 6103.
line 6, differs from the amount on the
Your tax preparation software will allow
electronic return by more than $150, or
you to transmit this PDF file with the return.
The time needed to complete and file this
form will vary depending on individual
• The ordinary business income (loss) on
Specific Instructions
circumstances. The estimated average time is:
Form 1120S, line 21, differs from the
amount on the electronic return by more
Recordkeeping .
.
.
. 4 hr., 46 min.
Name. Print or type the corporation’s
than $100.
name in the space provided.
Learning about the law
Part III—Declaration of Electronic
or the form
.
.
.
.
.
.
.
6 min.
Employer identification number (EIN).
Enter the corporation’s EIN in the space
Return Originator (ERO) and Paid
Preparing and sending
provided.
Preparer
the form to the IRS .
.
.
.
. 10 min.
Part II—Declaration of Officer
If you have comments concerning the
Note. If the return is filed online through an
accuracy of these time estimates or
ISP and/or transmitter (not using an ERO),
Note. The corporate officer must check all
suggestions for making this form simpler, we
do not complete Part III.
applicable boxes on line 6.
would be happy to hear from you. You can
If the corporation’s return is filed through
If the corporation has tax due and the
write to the Internal Revenue Service, Tax
an ERO, the IRS requires the ERO’s
officer did not check box 6c, the
Products Coordinating Committee,
signature. A paid preparer, if any, must
corporation must deposit the payment no
SE:W:CAR:MP:T:M:S, 1111 Constitution Ave.
sign Form 8453-S in the space for Paid
NW, IR-6526, Washington, DC 20224. Do not
later than the 15th day of the 3rd month
Preparer Use Only. But if the paid preparer
after the end of its tax year. For more
send the form to this address. Instead, see
is also the ERO, do not complete the paid
information on depositing taxes, see the
When and Where To File, earlier.
preparer section. Instead, check the box
Instructions for Form 1120S.
labeled “Check if also paid preparer.”
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