Form 8453-PE U.S. Partnership Declaration for an IRS e-file Return

Form

U.S. Partnership Declaration for an IRS e-file Return

8453-PE

OMB No. 1545-2034

2006

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

For calendar year 2006, or tax year beginning

, 2006, and ending

, 20

.

Name of partnership

Part I

Employer identification number

Tax Return Information (Whole dollars only)

1

Gross receipts or sales less returns and allowances (Form 1065, line 1c)

1

2

Gross profit (Form 1065, line 3)

2

3

Ordinary business income (loss) (Form 1065, line 22)

3

4

Net rental real estate income (loss) (Form 1065, Schedule K, line 2)

4

5

Other net rental income (loss) (Form 1065, Schedule K, line 3c)

5

Declaration of General Partner or Limited Liability Company Member (see instructions) Be sure to
keep a copy of the partnership’s tax return.

Part II

Under penalties of perjury, I declare that I am a general partner or limited liability company member of the above partnership 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 partnership’s 2006 federal return of partnership income. To the best of my knowledge and belief, the partnership’s return is true, correct, and complete. I
consent to my ERO, transmitter, and/or ISP sending the partnership’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 partnership’s return is
accepted and, if rejected, the reason(s) for the rejection. If the processing of the partnership’s return is delayed, I authorize the IRS to disclose to my ERO, transmitter,
and/or ISP the reason(s) for the delay.

Sign
Here

©

Signature of general partner or limited liability company member

Part III

Date

©

Title

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

I declare that I have reviewed the above partnership’s return and that the entries on Form 8453-PE 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 general partner or limited liability
company member will have signed this form before I submit the return. I will give the general partner or limited liability company member 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. If I am also the Paid Preparer, under penalties of perjury, I declare that I have examined the above partnership’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

©

Date

©

Check if
also paid
preparer

Check if
selfemployed

ERO’s SSN or PTIN

Firm’s name (or
EIN
yours if self-employed),
Phone no. (
)
address, and ZIP code
Under penalties of perjury, I declare that I have examined the above partnership’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. 48316Z

(

)
Form

8453-PE

(2006)

Form 8453-PE (2006)

Page

General Instructions
Do not file Form 8453-P if you are using the
new electronic filing system. Instead file Form
8453-PE, U.S. Partnership Declaration for an
CAUTION
IRS e-file Return. See the Instructions for Form
1065 for more information.
Instead of filing Form 8453-PE, a general
partner or limited liability company member
TIP
filing a partnership’s return through an
electronic return originator (ERO) can sign the
return using a personal identification number (PIN). For
details, see Form 8879-PE, IRS e-file Signature
Authorization for Form 1065.

Purpose of Form
Use Form 8453-PE to:
● Authenticate the electronic Form 1065, U.S. Return of
Partnership Income;
● Authorize the ERO, if any, to transmit via a third-party
transmitter, and
● Authorize intermediate service provider (ISP) to transmit
via a third-party transmitter if you are filing online (not
using an ERO).

Who Must File
If you are filing a 2006 Form 1065 through an ISP and/or
transmitter and you are not using an ERO, you must file
Form 8453-PE with your electronically filed return. An
ERO can use either Form 8453-PE or Form 8879-PE to
obtain authorization to file the partnership’s Form 1065.

When and Where To File
File Form 8453-PE with the partnership’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 partnership’s name in the space
provided.
Employer identification number (EIN). Enter the
partnership’s EIN in the space provided.

Part II—Declaration of General Partner or
Limited Liability Company Member
An electronically transmitted return will not be considered
complete, and therefore filed, unless either:
● Form 8453-PE is signed by a general partner or limited
liability company member, scanned into a PDF file, and
transmitted with the return, or
● The return is filed through an ERO and Form 8879-PE is
used to select a PIN that is used to electronically sign the
return.
The general partner or limited liability company
member’s signature allows the IRS to disclose to the
ERO, transmitter, and/or ISP:
● An acknowledgement that the IRS has accepted the
partnership’s electronically filed return, and
● The reason(s) for any delay in processing the return.
The declaration of general partner or limited liability
company member must be signed and dated by:
● The president, vice president, treasurer, assistant
treasurer, chief accounting officer, or

2

● Any other general partner or limited liability company
member (such as tax officer) authorized to sign the
partnership’s income tax return.
If the ERO makes changes to the electronic return after
Form 8453-PE has been signed by the general partner or
limited liability company member, whether it was before it
was transmitted or if the return was rejected after
transmission, the ERO must have the general partner or
limited liability company member complete and sign a
corrected Form 8453-PE if either:
● The total income (loss) on Form 1065, line 8 differs from
the amount on the electronic return by more than $150, or
● The ordinary business income (loss) on Form 1065, line
22 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.
If the partnership’s return is filed through an ERO, the
IRS requires the ERO’s signature. A paid preparer, if any,
must sign Form 8453-PE 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.”
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
2 hr., 52 min.
Learning about the law or the form
6 min.
Preparing the form, copying,
assembling, and sending
the form to the IRS
9 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.

Printed on recycled paper