Form 8483-S U.S. S Corporation Income Tax Declaration for an IRS e-f

Form

8453-S

U.S. S Corporation Income Tax Declaration
for an IRS e-file Return

OMB No. 1545-1867

2006

File electronically with the corporation’s tax return. Do not file paper copies.
Department of the Treasury
Internal Revenue Service

For calendar year 2006, or tax year beginning

, 2006, ending

, 20

Name of corporation

Part I

Employer identification number

Tax Return Information (Whole dollars only)

1 Gross receipts or sales less returns and allowances (Form 1120S, line 1c)

1

2 Gross profit (Form 1120S, line 3)

2

3 Ordinary business income (loss) (Form 1120S, line 21)

3

4 Net rental real estate income (loss) (Form 1120S, Schedule K, line 2)

4

5 Income (loss) reconciliation (Form 1120S, Schedule K, line 18)

5

Declaration of Officer (see instructions) Be sure to keep a copy of the corporation’s tax return.

Part II
6a
b
c

I consent that the corporation’s refund be directly deposited as designated on the Form 8050, Direct Deposit of
Corporate Tax Refund, that will be electronically transmitted with the corporation’s 2006 federal income tax return.
I do not want direct deposit of the corporation’s refund or the corporation is not receiving a refund.
I authorize the U.S. Treasury and its designated Financial Agent to initiate an electronic funds withdrawal (direct debit)
entry to the financial institution account indicated in the tax preparation software for payment of the corporation’s
federal taxes owed on this return, and the financial institution to debit the entry to this account. To revoke a payment,
I must contact the U.S. Treasury Financial Agent at 1-888-353-4537 no later than 2 business days prior to the payment
(settlement) date. I also authorize the financial institutions involved in the processing of the electronic payment of taxes
to receive confidential information necessary to answer inquiries and resolve issues related to the payment.

If the corporation is filing a balance due return, I understand that if the IRS does not receive full and timely payment of its tax
liability, the corporation will remain liable for the tax liability and all applicable interest and penalties.
Under penalties of perjury, I declare that I am an officer of the above corporation and that the information I have given my electronic return originator (ERO),
transmitter, and/or intermediate service provider (ISP) and the amounts in Part I above agree with the amounts on the corresponding lines of the corporation’s
2006 federal income tax return. To the best of my knowledge and belief, the corporation’s return is true, correct, and complete. I consent to my ERO,
transmitter, and/or ISP sending the corporation’s return, this declaration, and accompanying schedules and statements to the IRS. I also consent to the IRS
sending my ERO, transmitter, and/or ISP an acknowledgement of receipt of transmission and an indication of whether or not the corporation’s return is
accepted, any indication of a refund offset, and, if rejected, the reason(s) for the rejection. If the processing of the corporation’s return or refund is delayed,
I authorize the IRS to disclose to my ERO, transmitter, and/or ISP the reason(s) for the delay, or when the refund was sent.

Sign
Here

©

Part III

Signature of officer

Date

©

Title

Declaration of Electronic Return Originator (ERO) and Paid Preparer (see instructions)

I declare that I have reviewed the above corporation’s return and that the entries on Form 8453-S are complete and correct to the best of my knowledge. If
I am only a collector, I am not responsible for reviewing the return and only declare that this form accurately reflects the data on the return. The corporate
officer will have signed this form before I submit the return. I will give the officer a copy of all forms and information to be filed with the IRS, and have followed
all other requirements in Pub. 3112, IRS e-file Application and Participation, and Pub. 4163, Modernized e-File (MeF) Information for Authorized IRS e-file
Providers of Forms 1120/1120S. If I am also the Paid Preparer, under penalties of perjury I declare that I have examined the above corporation’s return and
accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and complete. This Paid Preparer declaration
is based on all information of which I have any knowledge.

ERO’s
Use
Only

ERO’s
signature

©

Check if
also paid
preparer

Date

Firm’s name (or
yours if self-employed),
address, and ZIP code

©

ERO’s SSN or PTIN

Check
if selfemployed
EIN

Phone no. (

)

Under penalties of perjury, I declare that I have examined the above corporation’s return and accompanying schedules and statements, and to the best of
my knowledge and belief, they are true, correct, and complete. This declaration is based on all information of which I have any knowledge.

Paid
Preparer’s
Use Only

©

Preparer’s
signature
Firm’s name (or
yours if self-employed),
address, and ZIP code

Date

©

For Privacy Act and Paperwork Reduction Act Notice, see instructions.

Check
if selfemployed

Preparer’s SSN or PTIN

EIN
Phone no. (
Cat. No. 64422I

)
Form

8453-S

(2006)

Form 8453-S (2006)

General Instructions
Instead of filing Form 8453-S,
corporate officer filing a
TIP acorporation’s
return through an
electronic return originator
(ERO) can sign the return using a
personal identification number (PIN). For
details, see Form 8879-S, IRS e-file
Signature Authorization for Form 1120S.

Purpose of Form
Use Form 8453-S to:
● Authenticate an electronic Form
1120S, U.S. Income Tax Return for an S
Corporation,
● Authorize the ERO, if any, to transmit
via a third-party transmitter,
● Authorize the intermediate service
provider (ISP) to transmit via a
third-party transmitter if you are filing
online (not using an ERO), and
● Provide the corporation’s consent to
directly deposit any refund and/or
authorize an electronic funds withdrawal
for payment of federal taxes owed.

Who Must File
If you are filing a 2006 Form 1120S
through an ISP and/or transmitter and
you are not using an ERO, you must file
Form 8453-S with your electronically
filed return. An ERO can use either Form
8453-S or Form 8879-S to obtain
authorization to file the corporation’s
Form 1120S.

When and Where To File
File Form 8453-S with the corporation’s
electronically filed income tax return.
Use a scanner to create a Portable
Document File (PDF) file of the
completed form. Your tax preparation
software will allow you to transmit this
PDF file with the return.

Specific Instructions
Name. Print or type the corporation’s
name in the space provided.
Employer identification number (EIN).
Enter the corporation’s EIN in the space
provided.

Part II—Declaration of
Officer
Note. The corporate officer must check
all applicable boxes on line 6.
If the corporation has tax due and the
officer did not check box 6c, the
corporation must use the Electronic
Federal Tax Payment System (EFTPS) or
Form 8109, Federal Tax Deposit
Coupon, to pay its tax. The corporation
must deposit the payment no later than
the 15th day of the 3rd month after the
end of its tax year. For EFTPS

Page

deposits to be made timely, the
corporation must initiate the transaction
at least 1 business day before the date
the deposit is due.
If the officer checks box 6c, the officer
must ensure that the following
information relating to the financial
institution account is provided in the tax
preparation software.
● Routing number.
● Account number.
● Type of account (checking or savings).
● Debit amount.
● Debit date (date the corporation wants
the debit to occur).
An electronically transmitted return will
not be considered complete, and
therefore filed, unless either:
● Form 8453-S is signed by a corporate
officer, scanned into a PDF file, and
transmitted with the return, or
● The return is filed through an ERO and
Form 8879-S is used to select a PIN that
is used to electronically sign the return.
The officer’s signature allows the IRS
to disclose to the ERO, transmitter,
and/or ISP:
● An acknowledgement that the IRS has
accepted the corporation’s electronically
filed return,
● The reason(s) for any delay in
processing the return or refund, and
● If a refund offset may occur.
The declaration of officer must be
signed and dated by:
● The president, vice president,
treasurer, assistant treasurer, chief
accounting officer, or
● Any other corporate officer (such as
tax officer) authorized to sign the
corporation’s income tax return.
If the ERO makes changes to the
electronic return after Form 8453-S has
been signed by the officer, whether it
was before it was transmitted or if the
return was rejected after transmission,
the ERO must have the officer complete
and sign a corrected Form 8453-S if
either:
● The total income (loss) on Form
1120S, line 6 differs from the amount on
the electronic return by more than $150,
or
● The ordinary business income (loss)
on Form 1120S, line 21 differs from the
amount on the electronic return by more
than $100.

Part III—Declaration of
Electronic Return Originator
(ERO) and Paid Preparer
Note. If the return is filed online through
an ISP and/or transmitter (not using an
ERO), do not complete Part III.
Printed on recycled paper

2

If the corporation’s return is filed
through an ERO, the IRS requires the
ERO’s signature. A paid preparer, if any,
must sign Form 8453-S in the space for
Paid Preparer’s Use Only. But if the paid
preparer is also the ERO, do not
complete the paid preparer section.
Instead, check the box labeled “Check if
also paid preparer.”
Refunds. After the IRS has accepted the
return, the refund should be issued
within 3 weeks. However, some refunds
may be delayed because of compliance
reviews to ensure that returns are
accurate.
Privacy Act and Paperwork Reduction
Act Notice. We ask for the information
on this form to carry out the Internal
Revenue laws of the United States. You
are required to give us the information.
We need it to ensure that you are
complying with these laws and to allow
us to figure and collect the right amount
of tax. Section 6109 requires return
preparers to provide their identifying
numbers on the return.
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 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
administration of any Internal Revenue
law. Generally, tax returns and return
information are confidential, as required
by Internal Revenue Code section 6103.
The time needed to complete and file
this form will vary depending on
individual circumstances. The estimated
average time is:
Recordkeeping
4 hr., 46 min.
Learning about the law or
the form
28 min.
Preparing the form
1 hr., 30 min.
Copying, assembling, and
sending the form to the IRS
16 min.
If you have comments concerning the
accuracy of these time estimates or
suggestions for making this form
simpler, we would be happy to hear
from you. You can write to the Internal
Revenue Service, Tax Products
Coordinating Committee,
SE:W:CAR:MP:T:T:SP, 1111 Constitution
Ave. NW, IR-6406, Washington, DC
20224. Do not send the form to this
address. Instead, see When and Where
To File on this page.