Form 8453-I Foreign Corporation Income Tax Declaration for an IRS e-

Form

Foreign Corporation Income Tax
Declaration for an IRS e-file Return

8453-I

OMB No. 1545-1866

For calendar year 2009, or tax year beginning

, 2009, ending

, 20

Name of corporation

Part I

2009

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

Department of the Treasury
Internal Revenue Service

Employer identification number

Tax Return Information (Whole dollars only)

1

Total income (Form 1120-F, Section II, line 11)

1

2

Taxable income (Form 1120-F, Section II, line 31)

2

3

Total tax (Form 1120-F, Schedule J, line 9)

3

4

Amount owed (Form 1120-F, page 1, line 7)

4

5

Overpayment (Form 1120-F, page 1, line 8)

5

Part II
6a

b
c

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 8302, Electronic Deposit of
Tax Refund of $1 Million or More, 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

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

Signature of officer

Date

©

Title

I declare that I have reviewed the above corporation’s return and that the entries on Form 8453-I 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

©

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 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

©

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. 49728F

(

)
Form

8453-I

(2009)

Form 8453-I (2009)

General Instructions
Note. Instead of filing Form 8453-I, 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-I, IRS e-file
Signature Authorization for Form 1120-F.

Purpose of Form
Use Form 8453-I to:
● Authenticate an electronic Form 1120-F, U.S. Income Tax
Return of a Foreign Corporation,
● 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-F through an ISP and/or
transmitter and you are not using an ERO, you must file
Form 8453-I with your electronically filed return. An ERO can
use either Form 8453-I or Form 8879-I to obtain authorization
to file a corporation’s Form 1120-F.

When and Where To File
File Form 8453-I 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 rules for payment of the tax due
depend on whether the corporation maintains an office or
place of business in the United States. See Payment of Tax
Due in the Instructions for Form 1120-F for these rules.
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.
● Routing number.
● Account number.
● Type of account (checking or savings).
● Debit amount.
● 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-I is signed by a corporate officer, scanned into
a pdf file, and transmitted with the return, or
● The return is filed through an ERO and Form 8879-I 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 acknowledgment that the IRS has accepted the
corporation’s electronically filed return,

Page

2

● 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-I 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-I if either:
● The total income on Form 1120-F, Section II, line 11,
differs from the amount on the electronic return by more than
$150, or
● The taxable income on Form 1120-F, Section II, line 31, 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-I 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:
4 hrs., 46 min.
Recordkeeping
Learning about the law or the form
34 min.
Preparing the form
1 hr., 36 min.
Copying, assembling, and sending
the form to the IRS
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.