Form 8453-EX Excise Tax Declaration for an IRS e-file Return

Form

Excise Tax Declaration for an IRS e-file Return

8453-EX

For the period beginning

, 20
, and ending
, 20
For use with Forms 720, 2290, and 8849.
© File electronically. Do not file paper copies. © See Instructions.

(July 2007)
Department of the Treasury
Internal Revenue Service

Name (as shown on Form 720, 2290, or 8849)

Part I

OMB No. 1545-2082
.

Taxpayer identification number

Type of Return and Return Information (Whole dollars only)

Check the box for the return for which you are using this Form 8453-EX and enter the applicable amount from the return. If you
check the box on line 1a, 2a, or 3a, below, and the amount on that line for the return for which you are filing this form was blank,
then leave line 1b, 1c, 2b, or 3b, whichever is applicable, blank (do not enter -0-). But, if you entered -0- on the return, then enter
-0- on the applicable line below. Do not complete more than one line in Part I.
1a Form 720 check here

©

b Balance due, if any (Form 720, Part III, line 10)
c Overpayment, if any (Form 720, Part III, line 11)

1b
1c

2a Form 2290 check here

©

b Balance due (Form 2290, line 6)

2b

3a Form 8849 check here

©

b Total refund (from Schedule 1, 2, 3, 5, 6, or 8)

3b

Caution. For line 3b, Schedules 2, 3, 5, and 8 cannot be combined with any other schedules. File a separate Form 8453-EX
for each schedule.

Part II
4a
b

Declaration of Taxpayer (see instructions)
I am requesting a refund on Form 720 or Form 8849.
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 federal taxes owed for the
return indicated on line 1a or 2a, 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 before 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.

Under penalties of perjury, I declare 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 return. To the best of my knowledge and belief, the return is true, correct, and complete. I
consent to my ERO, transmitter, and/or ISP sending the 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 acknowledgment of receipt of transmission and an indication of whether or not the return is accepted, any indication of a
refund offset, and, if rejected, the reason(s) for the rejection. If the processing of the 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

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

Taxpayer’s Signature

Date

I declare that I have reviewed the return indicated above and that the entries on Form 8453-EX 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 taxpayer will have signed this form
before I submit the return. I will give the taxpayer 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 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

©

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

Date

©

Check if
also paid
preparer

Check if selfemployed

ERO’s SSN or PTIN

EIN
Phone no.

(

)

Under penalties of perjury, I declare that I have examined the 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. 49631B

(

)
Form

8453-EX

(7-2007)

Form 8453-EX (7-2007)

General Instructions
Note. Instead of filing Form 8453-EX, a taxpayer filing an
excise tax return or request for refund through an electronic
return originator (ERO) can sign the return or request for
refund using a personal identification number (PIN). For
details, see Form 8879-EX, IRS e-file Signature Authorization
for Forms 720, 2290, and 8849.

Purpose of Form
Use Form 8453-EX to:
● Authenticate an electronic Form 720, 2290, or 8849;
● 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 taxpayer’s consent to authorize an electronic
funds withdrawal for payment of federal taxes owed.

Who Must File
If you are filing Form 720, 2290, or 8849 through an ISP
and/or transmitter and you are not using an ERO, you must
file Form 8453-EX with your electronically filed return. An
ERO can use either Form 8453-EX or Form 8879-EX to
obtain authorization to file Forms 720, 2290, and 8849.

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

Specific Instructions
Name. Print or type the taxpayer’s name as shown on Form
720, 2290, or 8849.
Taxpayer identification number. Enter the taxpayer’s
identification number as shown on Form 720, 2290, or 8849.

Part II. Declaration of Taxpayer
If the taxpayer has a balance due on line 1b or 2b and the
taxpayer did not check box 4b, the taxpayer must use the
Electronic Federal Tax Payment System (EFTPS) or Form
8109, Federal Tax Deposit Coupon, to pay the tax. For more
information on deposits, see the instructions for the tax form
you are filing.
If the taxpayer checks box 4b, the taxpayer must ensure
that the following information relating to the financial
institution account is provided in the tax preparation
software.
●
●
●
●

Routing number and account number.
Type of account (checking or savings).
Debit amount.
Debit date (date you want the debit to occur).

Page

2

An electronically transmitted return will not be considered
complete, and therefore filed, unless either:
● Form 8453-EX is signed by the taxpayer, scanned into a
PDF file, and transmitted with the return, or
● The return is filed through an ERO and Form 8879-EX is
used to select a PIN that is used to electronically sign the
return.
The taxpayer’s signature allows the IRS to disclose to the
ERO, transmitter, and/or ISP:
● An acknowledgement that the IRS has accepted the
electronically filed return,
● The reason(s) for any delay in processing the return or
refund, and
● An indication of an offset.

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 taxpayer’s return is filed through an ERO, the IRS
requires the ERO’s signature. A paid preparer, if any, must
sign Form 8453-EX 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 hrs., 23 min.
12 min.
Learning about the law or the form
Preparing, copying, assembling, and sending
the form to the IRS

14 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 Form 8453-EX to this address.
Instead, see When and Where To File on this page.