8453-OL U.S. Individual Income Tax Declaration for an IRS e-file

2007 Form 8453-OL
U.S. Individual Income Tax Declaration
for an IRS e-file Online Return

Purpose:

This is the first circulated draft of the 2007 Form 8453-OL, U.S.
Individual Income Tax Declaration for an IRS e-file Online Return, for
your review and comments.

TPCC Meeting:

None, but may be arranged if requested.

Prior Revisions:

The 2006 version of Form 8453-OL can be accessed at:
http://www.irs.gov/pub/irs-pdf/f8453ol.pdf

Other Products:

Circulations of draft forms, instructions, notices, and publications are
posted at: http://taxforms.web.irs.gov/draft_products.html

Comments:

Please e-mail, fax, call, or mail any comments by May 29, 2007.

Date: May 1, 2007

Bob Lemonds
Tax Law Specialist
SE:W:CAR:MP:T:I:F
Room: 6423 – Main
Phone: 202-927-9906
Fax:
202-927-6234
Email: [email protected]

Major Changes for
2007 Form 8453-OL
U.S. Individual Income Tax Declaration
for an IRS e-file Online Return
All references to Form 1040EZ-T and “request for refund” have been removed.
Notice 2006-50
On page 1, the second sentence in the first paragraph of Part II has been corrected. ETA

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cycle update?

I.R.S. SPECIFICATIONS

TO BE REMOVED BEFORE PRINTING

INSTRUCTIONS TO PRINTERS
FORM 8453-OL, PAGE 1 of 2
MARGINS: TOP 13 mm (1⁄ 2 "), CENTER SIDES.
PAPER: WHITE WRITING, SUB. 20.
FLAT SIZE: 203 mm (8") 3 279 mm (11")
PERFORATE: (NONE)

Date

PRINTS: HEAD to HEAD
INK: BLACK

DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Action

Date

Signature

O.K. to print
Revised proofs
requested

Declaration Control Number (DCN)

Form

00–

–

8453-OL

Part I

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2007

If a joint return, spouse’s first name and initial

Last name

Your social security number

Last name

Spouse’s social security number

Home address (number and street). If you have a P.O. box, see instructions.
H
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OMB No. 1545-0074

For the year January 1–December 31, 2006
© See instructions on back.

Your first name and initial

Use the
IRS label.
Otherwise,
please
print or
type.

IRS Use Only—Do not write or staple in this space.

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

Department of the Treasury
Internal Revenue Service

L
A
B
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– 8

Apt. no.

City, town or post office, state, and ZIP code

¶

¶

Daytime phone number

(

)

Tax Return Information (Whole dollars only)

1 Adjusted gross income (Form 1040, line 38; Form 1040A, line 22; Form 1040EZ, line 4)

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2 Total tax (Form 1040, line 63; Form 1040A, line 37; Form 1040EZ, line 10)

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3 Federal income tax withheld (Form 1040, line 64; Form 1040A, line 38; Form 1040EZ, line 7)

3

4 Refund (Form 1040, line 74a; Form 1040A, line 44a; Form 1040EZ, line 11a)

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5 Amount you owe (Form 1040, line 76; Form 1040A, line 46; Form 1040EZ, line 12) (see instructions)

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Part II

Important!

You must enter
your SSN(s) above.

Declaration of Taxpayer. Be sure to keep a copy of your tax return.
I consent that my refund be directly deposited as designated in the refund section of my 2007 federal income tax
return (or Form 8888, if applicable). If I have filed a joint tax return, this is an irrevocable appointment of the other
spouse as an agent to receive the refund.

6a

b

I do not want direct deposit of my refund or I am not receiving a refund.

c

I authorize the U.S. Treasury and its designated Financial Agent to initiate an ACH electronic funds withdrawal entry
to the financial institution account indicated in the tax preparation software for payment of my federal taxes owed
on this tax return and/or a payment of estimated tax. I further understand that this authorization may apply to future
federal tax payments that I direct to be debited through the Electronic Federal Tax Payment System (EFTPS). In
order for me to initiate future payments, I request that the IRS send me a personal identification number (PIN) to
access EFTPS. This authorization is to remain in full force and effect until I notify the U.S. Treasury Financial Agent
to terminate the authorization. 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 I have filed a balance due tax return, I understand that if the IRS does not receive full and timely payment of my tax liability,
I will remain liable for the tax liability and all applicable interest and penalties. If I have filed a joint federal and state tax
return, and there is an error on my federal tax return, I understand my state tax return, will be rejected.
Under penalties of perjury, I declare that I have examined a copy of my electronic individual income tax return, and
accompanying schedules and statements for the tax year ending December 31, 2007, and to the best of my knowledge and
belief, it is true, correct, and complete. I further declare that the amounts in Part I above are the amounts shown on the
copy of my electronic income tax return. I consent to allow my intermediate service provider and/or transmitter to send my
tax return, to the IRS and to receive the following information from the IRS: (a) an acknowledgment of receipt or reason for
rejection of the transmission, (b) an indication of any refund offset, (c) the reason for any delay in processing the tax return
or refund, (d) notification that Form 8453-OL signature documents have not been received for the past two years, if required,
and (e) the date of any refund.

Sign
Here

©

Your signature

For Paperwork Reduction Act Notice, see back of form.

Date

©

Spouse’s signature. If a joint tax return, both must sign.
Cat. No. 15907C

Form

Date

8453-OL

(2007)

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I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
Form 8453-OL, Page 2 of 2
MARGINS: TOP 13 mm (1⁄ 2 "), CENTER SIDES.
PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 203 mm (8") 3 279 mm (11")
PERFORATE: (NONE)
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Page

Form 8453-OL (2007)

General Instructions
You may be able to file a completely
paperless tax return! Your tax
preparation software should contain
information about using a self-select personal
identification number (PIN) instead of filing
Form 8453-OL. Or, you can go to the IRS
website at www.irs.gov.
TIP

Purpose of Form
Use Form 8453-OL to:
● Authenticate the electronic portion of your
2007 Form 1040, 1040A, or 1040EZ,
● Send any required paper forms (do not
send Forms W-2, W-2G, or 1099-R), and
● Provide your consent to directly deposit any
refund and/or authorize an electronic funds
withdrawal for payment of federal taxes owed
and/or a payment of estimated tax.

Who Must File
If you are filing a 2007 Form 1040, 1040A, or
1040EZ through an intermediate service provider
and/or transmitter and you do not use a self-select
PIN, you must file a signed 2007 Form 8453-OL
with the Internal Revenue Service (IRS).
Note. Do not mail a copy of your electronically
filed Form 1040, 1040A, or 1040EZ to the IRS.

When and Where To File
Mail Form 8453-OL to the IRS on the next
working day after you have received
acknowledgment from your intermediate
service provider and/or transmitter that the
IRS has accepted your electronically filed tax
return. The address should be included in
your acknowledgment message. If not, mail
Form 8453-OL to the IRS at the applicable
address shown in the chart below. If you do
not receive an acknowledgment, you must
contact your intermediate service provider
and/or transmitter.

Line Instructions
Declaration control number (DCN). The
DCN is a 14-digit number assigned to your
tax return, by your intermediate service
provider and/or transmitter. It should be
included in your acknowledgment

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message. Clearly print or type the DCN in the
top left corner of Form 8453-OL. The first two
digits are always “00”. The next six digits are
the electronic filer identification number
(EFIN). The next five digits are the batch
number and serial number. The “8”
represents the year the tax return is filed
(2008).
Example. The EFIN is 509325. The batch
number is 000. The serial number is 56. The
DCN is 00-509325-00056-8.
Name and address. If you received a
peel-off name and address label from the
IRS, put the label in the name area. Cross out
any incorrect information and print the correct
information. Add any missing items, such as
your apartment number. If you did not receive
a label, print or type the information in the
spaces provided.
P.O. box. Enter your box number only if the
post office does not deliver mail to your home.
Note. The address must match the address
shown on your electronically filed tax return.
Social security number (SSN). Be sure to
enter your SSN in the space provided on
Form 8453-OL. If a joint tax return, list the
SSNs in the same order as the first names.

Part I—Tax Return Information
Line 5. Do not include any payment with
Form 8453-OL. The method of payment
depends on whether you check the box on
line 6b or 6c. For details, see the instructions
for Part II.

Part II—Declaration of Taxpayer
Note. You must check all applicable boxes
on line 6.
If there is an amount on line 5 and you check
box 6b and are paying by check or money
order, do not attach your payment to
Form 8453-OL. Instead, mail it by April 15,
2008, with Form 1040-V to the IRS at the
applicable address shown on that form. If you
do not have a Form 1040-V, you may be able
to get it from your intermediate service
provider and/or transmitter. You can also see
your tax return instruction booklet for other
ways to get forms or go to the IRS website at
www.irs.gov.

IF you live in:

If you check box 6c, you 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 you want the debit to
occur).
Signatures. Your electronically transmitted
tax return, will not be considered complete,
and therefore filed, unless and until the IRS
receives your signed Form 8453-OL. If a joint
tax return, your spouse must also sign. A
Form 8453-OL signed by an agent must have
a power of attorney attached that specifically
authorizes the agent to sign the tax return. To
do this, you can use Form 2848, Power of
Attorney and Declaration of Representative.
Refer to Pub. 947, Practice Before the IRS
and Power of Attorney, for guidance.
Refunds. Your refund should be issued within
3 weeks after the IRS has accepted your tax
return. However, some refunds may be
delayed because of compliance reviews to
ensure that tax returns are accurate.
Refund information. You can check on the
status of your 2007 refund if it has been at
least 3 weeks from the date you filed your tax
return. To check on the status of your 2007
refund, do one of the following:
● Go to www.irs.gov and click on Where’s
My Refund.
● Call 1-800-829-4477 for automated refund
information and follow the recorded
instructions.
● Call 1-800-829-1954.

THEN mail Form 8453-OL to:

Connecticut, Delaware, District of Columbia, Illinois, Indiana, Kansas, Maine, Maryland,
Massachusetts, Michigan, Minnesota, Missouri, New Hampshire, New Jersey, New York, Ohio,
Pennsylvania, Rhode Island, Vermont, Virginia, West Virginia, Wisconsin, APO/FPO New York
addresses
Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida, Georgia, Hawaii, Idaho,
Iowa, Kentucky, Louisiana, Mississippi, Montana, Nebraska, Nevada, New Mexico, North
Carolina, North Dakota, Oklahoma, Oregon, South Carolina, South Dakota, Tennessee, Texas,
Utah, Washington, Wyoming, APO/FPO addresses (other than APO/FPO New York addresses)
foreign and U.S. possession addresses, returns containing U.S. possession forms or Forms
2555, 2555-EZ, 8833, 8854, or 8891

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.
You are not required to provide the
information requested on a form that is subject
to the Paperwork Reduction Act unless the form

2

Internal Revenue Service
Attn: Shipping and Receiving, 0254
Receipt and Control Operations
Andover, MA 05544-0254
Internal Revenue Service
Attn: Shipping and Receiving, 0254
Receipt and Control Branch
Austin, TX 73344-0254

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 average time and expenses required to
complete and file this form will vary depending
on individual circumstances. For the estimated
averages, see the instructions for your income
tax return.
If you have suggestions for making this form
simpler, we would be happy to hear from you.
See the instructions for your income tax return.