Form 8453-PE U.S. Partnership Declaration for an IRS e-file Return

Form

U.S. Partnership Declaration for an IRS e-file Return

8453-PE

Department of the Treasury
Internal Revenue Service

2009

File electronically with the partnership’s return. Do not file paper copies.
For calendar year 2009, or tax year beginning

, 2009, and ending

.

, 20

Employer identification number

Name of partnership

Part I

OMB No. 1545-2034

Tax Return Information (Whole dollars only)

1

Gross receipts or sales less returns and allowances (Form 1065, line 1c) .

.

.

.

.

.

.

.

1

2

Gross profit (Form 1065, line 3) .

3

Ordinary business income (loss) (Form 1065, line 22)

.

.

.

.

.

.

.

.

.

.

.

.

.

.

2

.

.

.

.

.

.

.

.

.

.

.

.

.

.

3

4

Net rental real estate income (loss) (Form 1065, Schedule K, line 2) .

.

.

.

.

.

.

.

.

.

4

5

Other net rental income (loss) (Form 1065, Schedule K, line 3c) .

.

.

.

.

.

.

.

.

.

5

Part II

.

.

.

.

.

.

.

.

Declaration of General Partner or Limited Liability Company Member Manager (see instructions)
Be sure to keep a copy of the partnership’s tax return.

Under penalties of perjury, I declare that I am a general partner or limited liability company member manager of the above partnership 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 partnership’s 2009 federal return of partnership income. To the best of my knowledge and belief, the partnership’s return is true, correct, and complete. I
consent to my ERO, transmitter, and/or ISP sending the partnership’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 acknowledgement of receipt of transmission and an indication of whether or not the partnership’s return is accepted and, if
rejected, the reason(s) for the rejection. If the processing of the partnership’s return is delayed, I authorize the IRS to disclose to my ERO, transmitter, and/or ISP the
reason(s) for the delay.

Sign
Here

©

Part III

Signature of general partner or limited liability company
member manager

Date

©

Title

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

I declare that I have reviewed the above partnership’s return and that the entries on Form 8453-PE 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 general partner or limited liability
company member manager will have signed this form before I submit the return. I will give the general partner or limited liability company member manager 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 partnership’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

Date

©

ERO’s
signature
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 partnership’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

Date

©

Preparer’s
signature
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. 48316Z

Form 8453-PE (2009)

Page 2

Form 8453-PE (2009)

General Instructions
Instead of filing Form 8453-PE, a general partner
or limited liability company member manager
filing a partnership’s return through an electronic
return originator (ERO) can sign the return using
a personal identification number (PIN). For details, see Form
8879-PE, IRS e-file Signature Authorization for Form 1065.

Purpose of Form
Use Form 8453-PE to:
● Authenticate an electronic Form 1065, U.S. Return of
Partnership Income;
● Authorize the ERO, if any, to transmit via a third-party
transmitter; and
● Authorize the intermediate service provider (ISP) to
transmit via a third-party transmitter if you are filing online
(not using an ERO).

Who Must File
If you are filing a 2009 Form 1065 through an ISP and/or
transmitter and you are not using an ERO, you must file
Form 8453-PE with your electronically filed return. An ERO
can use either Form 8453-PE or Form 8879-PE to obtain
authorization to file the partnership’s Form 1065.

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

Part II—Declaration of General Partner or
Limited Liability Company Member Manager
An electronically transmitted return will not be considered
complete, and therefore filed, unless either:
● Form 8453-PE is signed by a general partner or limited
liability company member manager, scanned into a PDF file,
and transmitted with the return, or
● The return is filed through an ERO and Form 8879-PE is
used to select a PIN that is used to electronically sign the
return.
The general partner or limited liability company member
manager’s signature allows the IRS to disclose to the ERO,
transmitter, and/or ISP:
● An acknowledgement that the IRS has accepted the
partnership’s electronically filed return, and
● The reason(s) for any delay in processing the return.
The declaration of general partner or limited liability
company member manager must be signed and dated by:
● The president, vice president, treasurer, assistant
treasurer, chief accounting officer, or

● Any other general partner or limited liability company
member manager (such as tax officer) authorized to sign the
partnership’s income tax return.
If the ERO makes changes to the electronic return after
Form 8453-PE has been signed by the general partner or
limited liability company member manager, whether it was
before it was transmitted or if the return was rejected after
transmission, the ERO must have the general partner or
limited liability company member manager complete and
sign a corrected Form 8453-PE if either:
● The total income (loss) on Form 1065, line 8 differs from
the amount on the electronic return by more than $150, or
● The ordinary business income (loss) on Form 1065, line 22
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 partnership’s return is filed through an ERO, the IRS
requires the ERO’s signature. A paid preparer, if any, must
sign Form 8453-PE 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.”
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 hr., 52 min.
Learning about the law or the form . . . . . . 6 min.
Preparing the form, copying,
assembling, and sending
the form to the IRS . . . . . . . . . . . . 9 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.