Form 8453-C U.S. Corporation Income Tax Declaration for an IRS e-fil

Form

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

8453-C

OMB No. 1545-1866

File electronically with the corporation’s tax return. Do not file paper copies.

Department of the Treasury
Internal Revenue Service

For calendar year 2009, or tax year beginning

, 2009, ending

Employer identification number

Name of corporation

Part I

2009

, 20

Tax Return Information (Whole dollars only)

1

Total income (Form 1120, line 11) .

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Taxable income (Form 1120, line 30) .

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Total tax (Form 1120, line 31)

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4

Amount owed (Form 1120, line 34)

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Overpayment (Form 1120, line 35) .

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5

Part II
6a
b
c

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Declaration of Officer (see instructions) Be sure to keep a copy of the corporation’s tax return.
I consent that the corporation’s refund be directly deposited as designated on the Form 8050, Direct Deposit of
Corporate Tax Refund, that will be electronically transmitted with the corporation’s 2009 federal income tax return.
I do not want direct deposit of the corporation’s refund or the corporation is not receiving a refund.
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 corporation’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.

If the corporation is filing a balance due return, I understand that if the IRS does not receive full and timely payment of its tax
liability, the corporation will remain liable for the tax liability and all applicable interest and penalties.
Under penalties of perjury, I declare that I am an officer of the above corporation 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 corporation’s 2009 federal income tax
return. To the best of my knowledge and belief, the corporation’s return is true, correct, and complete. I consent to my ERO, transmitter, and/or ISP sending the
corporation’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
acknowledgment of receipt of transmission and an indication of whether or not the corporation’s return is accepted, any indication of a refund offset, and, if rejected, the
reason(s) for the rejection. If the processing of the corporation’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 officer

Date

©

Title

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

I declare that I have reviewed the above corporation’s return and that the entries on Form 8453-C 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 corporate officer will have signed this
form before I submit the return. I will give the officer 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 for Business Returns. If I am also the Paid
Preparer, under penalties of perjury, I declare that I have examined the above corporation’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

©

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

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 above corporation’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

Date

©

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

Check if
selfemployed

©

For Privacy Act and Paperwork Reduction Act Notice, see instructions.

Preparer’s SSN or PTIN

EIN
Phone no.
Cat. No. 33331U

Form

8453-C

(2009)

Form 8453-C (2009)

General Instructions
Note. Instead of filing Form 8453-C, a corporate officer filing a
corporation’s return through an electronic return originator
(ERO) can sign the return using a personal identification number
(PIN). For details, see Form 8879-C, IRS e-file Signature
Authorization for Form 1120.

Purpose of Form
Use Form 8453-C to:
● Authenticate an electronic Form 1120, U.S. Corporation
Income Tax Return,
● 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 corporation’s consent to directly deposit any
refund and/or authorize an electronic funds withdrawal for
payment of federal taxes owed.

Who Must File

If you are filing a 2009 Form 1120 through an ISP and/or
transmitter and you are not using an ERO, you must file Form
8453-C with your electronically filed return. An ERO can use
either Form 8453-C or Form 8879-C to obtain authorization to
file a corporation’s Form 1120.

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

Part II. Declaration of Officer
Note. The corporate officer must check all applicable boxes on
line 6.
If the corporation has tax due (line 4) and the officer did not
check box 6c, the corporation must use the Electronic Federal
Tax Payment System (EFTPS) or Form 8109, Federal Tax
Deposit Coupon, to pay its tax. The corporation must deposit
the payment no later than the 15th day of the 3rd month after
the end of its tax year. For EFTPS deposits to be made timely,
the corporation must initiate the transaction at least 1 business
day before the date the deposit is due.
If the officer checks box 6c, the officer must ensure that the
following information relating to the financial institution account
is provided in the tax preparation software.

Page

2

● The return is filed through an ERO and Form 8879-C is used
to select a PIN that is used to electronically sign the return.
The officer’s signature allows the IRS to disclose to the ERO,
transmitter, and/or ISP:
● An acknowledgement that the IRS has accepted the
corporation’s electronically filed return,
● The reason(s) for any delay in processing the return or refund,
and
● If a refund offset may occur.
The declaration of officer must be signed and dated by:
● The president, vice president, treasurer, assistant treasurer,
chief accounting officer, or
● Any other corporate officer (such as tax officer) authorized to
sign the corporation’s income tax return.
If the ERO makes changes to the electronic return after Form
8453-C has been signed by the officer, whether it was before it
was transmitted or if the return was rejected after transmission,
the ERO must have the officer complete and sign a corrected
Form 8453-C if either:
● The total income on Form 1120, line 11, differs from the
amount on the electronic return by more than $150, or
● The taxable income on Form 1120, line 30, 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 corporation’s return is filed through an ERO, the IRS
requires the ERO’s signature. A paid preparer, if any, must sign
Form 8453-C 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:

● Routing number.

Recordkeeping

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. 4 hrs., 46 min.

● Account number.

Learning about the law or the form .

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● Type of account (checking or savings).

Preparing the form .

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1 hr., 36 min.

● Debit amount.

Copying, assembling, and sending
the form to the IRS . . . . .

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● Debit date (date the corporation wants the debit to occur).
An electronically transmitted return will not be considered
complete, and therefore filed, unless either:
● Form 8453-C is signed by a corporate officer, scanned into a
PDF file, and transmitted with the return, or

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. 34 min.

. 16 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-6526, Washington, DC 20224. Do not send the
form to this address. Instead, see When and Where To File on this page.