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

Declaration Control Number (DCN)

00–
Form

–

8453

– 9

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

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

H
E
R
E

OMB No. 1545-0074

2008

For the year January 1–December 31, 2008
© See instructions on back.

Department of the Treasury
Internal Revenue Service

L
A
B
E
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IRS Use Only—Do not write or staple in this space.

Your first name and initial

Last name

Your social security number

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

Last name

Spouse’s social security number

Home address (number and street). If you have a P.O. box, see instructions.

Apt. no.

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

¶

Important!
You must enter
your SSN(s) above.

¶

FILE THIS FORM ONLY IF YOU ARE ATTACHING ONE OR MORE
OF THE FOLLOWING FORMS OR SUPPORTING DOCUMENTS.
Check the applicable box(es) to identify the attachments.
Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes (or equivalent contemporaneous written
acknowledgement)
Form 2848, Power of Attorney and Declaration of Representative (or POA that states the agent is granted authority to sign
the return)
Form 3115, Application for Change in Accounting Method
Form 3468 - attach a copy of the first page of NPS Form 10-168a, Historic Preservation Certification Application (Part
2—Description of Rehabilitation), with an indication that it was received by the Department of the Interior or the State Historic
Preservation Officer, together with proof that the building is a certified historic structure (or that such status has been
requested)
Form 4136 - attach the Certificate for Biodiesel and, if applicable, Statement of Biodiesel Reseller or a certificate from the
provider identifying the product as renewable diesel and, if applicable, a statement from the reseller
Form 5713, International Boycott Report
Form 8283, Noncash Charitable Contributions, Section A, (if any statement or qualified appraisal is required) or Section B,
Donated Property, and any related attachments (including any qualified appraisal or partnership Form 8283)
Form 8332, Release / Revocation of Release of Claim to Exemption for Child by Custodial Parent (or certain pages from a
post-1984 decree or agreement, see instructions)
Form 8858, Information Return of U.S. Persons With Respect to Foreign Disregarded Entities
Form 8864 - attach the Certificate for Biodiesel and, if applicable, Statement of Biodiesel Reseller or a certificate from the
provider identifying the product as renewable diesel and, if applicable, a statement from the reseller
Form 8885, Health Coverage Tax Credit, and all required attachments
Schedule D-1, Continuation Sheet for Schedule D (Form 1040) (or a statement with the same information), if you elect not to
include your transactions on the electronic short-term capital gain (loss) or long-term capital gain (loss) records
Worksheets 1 through 4 from Pub. 517, Social Security and Other Information for Members of the Clergy and Religious
Workers (or other statement showing the required information and computations)
DO NOT SIGN THIS FORM.
For Paperwork Reduction Act Notice, see back of form.

Cat. No. 62766T

Form

8453

(2008)

Form 8453 (2008)

General Instructions
Purpose of Form
Use Form 8453 to send any required
paper forms or supporting
documentation listed next to the
checkboxes on Form 8453 (do not send
Forms W-2, W-2G, or 1099-R).
Do not attach any form or
document that is not shown on
Form 8453 next to the
CAUTION checkboxes. If you are required
to mail in any documentation
not listed on Form 8453, you cannot file
the tax return electronically.
Note. Do not mail a copy of an
electronically filed Form 1040, 1040A,
1040EZ, or 1040-SS to the Internal
Revenue Service (IRS).

When and Where To File
If you are an ERO, you must mail Form
8453 to the IRS within 3 business days
after receiving acknowledgement that the
IRS has accepted the electronically filed
tax return.
If you are filing your tax return using an
online provider, mail Form 8453 to the
IRS within 3 business days after you have
received acknowledgement from your
intermediate service provider and/or
transmitter that the IRS has accepted
your electronically filed tax return. If you
do not receive an acknowledgement, you
must contact your intermediate service
provider and/or transmitter.
Mail Form 8453 to:
Internal Revenue Service
Attn: Shipping and Receiving, 0254
Receipt and Control Branch
Austin, TX 73344-0254

Line Instructions
Declaration control number (DCN). The
DCN is a 14-digit number assigned to
each tax return. It should be included in
your acknowledgement message. Clearly
print or type the DCN in the top left
corner of each Form 8453 after the IRS
has acknowledged receipt of the
electronic tax return. The first two digits
are the file identification number and are
always “00.” The next six digits are the

Page

electronic filer identification number
(EFIN). The next five digits are the batch
number and the serial number. The last
digit is the year digit (for returns filed in
2009, the year digit is “9”).
Example. The EFIN is 509325. The
batch and serial numbers are 00056.
The DCN is 00-509325-00056-9.
Name and address. If a peel-off name
and address label was received 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 an apartment
number. If a label was not received, print
or type the information in the spaces
provided.

2

1. The noncustodial parent can claim
the child as a dependent without regard
to any condition (such as payment of
support).
2. The other parent will not claim the
child as a dependent.
3. The years for which the claim is
released.
The noncustodial parent must attach all
of the following pages from the decree or
agreement.
● Cover page (include the other parent’s
SSN on that page).
● The pages that include all of the
information identified in (1) through (3)
above.

P.O. box. Enter the box number only if
the post office does not deliver mail to
the home address.

● Signature page with the other parent’s
signature and date of agreement.

Note. The address must match the
address shown on the electronically filed
tax return.

Note. The noncustodial parent must
attach the required information even if it
was filed with a return in an earlier year.

Social security number (SSN). Be sure
to enter the taxpayer’s SSN in the space
provided on Form 8453. If a joint tax
return, list the SSNs in the same order
as the first names.

Payments
Do not attach a payment to Form 8453.
Instead, mail it by April 15, 2009, with
Form 1040-V to the IRS at the applicable
address shown on that form. If a Form
1040-V is not available, see the
instructions for your tax return for other
ways to get forms or you can go to the
IRS website at www.irs.gov.
Form 2848. An electronically transmitted
return signed by an agent must have a
power of attorney attached to Form
8453 that specifically authorizes the
agent to sign the return.
Post-1984 decree or agreement. If the
divorce decree or separation agreement
went into effect after 1984, the
noncustodial parent can attach certain
pages from the decree or agreement
instead of Form 8332. To be able to do
this, the decree or agreement must state
all three of the following.

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 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.