Form 8453-B U.S. Electronic Large Partnership Declaration for an I.R

Form

8453-B

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

OMB No. 1545-2058

2006

File electronically with the partnership’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 Partnership

Part I

Employer identification number

Tax Return Information (Whole dollars only)

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

1

2 Gross profit (Form 1065-B, line 3)

2

3 Taxable income (loss) from passive loss limitation activities (Form 1065-B, line 25)

3

4 Taxable income (loss) from other activities (Form 1065-B, Schedule K, line 2)

4

5 Qualified dividends from other activities (Form 1065-B, Schedule K, line 3)

5

Declaration of General Partner or Limited Liability Company Member Manager

Part II
6a

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 partnership’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.

b

I elect to receive an email regarding the partnership’s payment from the financial agent involved in processing the
electronic funds withdrawal. Enter your email address ©

If the partnership is filing a balance due return, I understand that if the IRS does not receive full and timely payment of its tax
liability, the partnership will remain liable for the tax liability and all applicable interest and penalties.
Under penalties of perjury, I declare that I am a general partner or limited liability company member manager 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 income tax return. 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, any indication of a refund offset, and, if rejected, the reason(s) for the rejection. If the processing of
the partnership’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 general partner or limited liability company member manager

Date

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-B 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 manager will have signed this form before I submit the return. I will give the general partner or limited liability
company member manager 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

©

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 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. 48214C

)
Form

8453-B

(2006)

Form 8453-B (2006)

General Instructions
Instead of filing Form 8453-B,
a general partner or limited
liability company member
manager filing an electing large
partnership’s return through an
electronic return originator (ERO) can
sign the return using a personal
identification number (PIN). For details,
see Form 8879-B, IRS e-file Signature
Authorization for Form 1065-B.

TIP

Purpose of Form
Use Form 8453-B to:
● Authenticate an electronic Form
1065-B, U.S. Return of Income for
Electing Large Partnerships,
● 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).

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

When and Where To File
File Form 8453-B 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 (LLC)
Member Manager
Note. The general partner or limited
liability company member manager must
check all applicable boxes on line 6.

Page

If the signer of Part II checks box 6a,
the signer 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 partnership wants
the debit to occur).
An electronically transmitted return will
not be considered complete, and
therefore filed, unless either:
● Form 8453-B is signed by a general
partner or LLC member manager,
scanned into a PDF file, and transmitted
with the return, or
● The return is filed through an ERO and
Form 8879-B is used to select a PIN
that is used to electronically sign the
return.
The signature in Part II 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,
● The reason(s) for any delay in
processing the return or refund, and
● If a refund offset may occur.
If the ERO makes changes to the
electronic return after Part II of Form
8453-B has been signed, whether it was
before it was transmitted or if the return
was rejected after transmission, the ERO
must have the signer complete and sign
a corrected Form 8453-B if either:
● The total income (loss) on Form
1065-B, line 11 differs from the amount
on the electronic return by more than
$150, or
● The taxable income (loss) from passive
loss limitation activities on Form 1065-B,
line 25 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.

2

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-B 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
2 hr., 9 min.
Learning about the law or
the form
6 min.
Preparing, copying,
assembling, and sending
the form to the IRS
8 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.