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

Form

8453-PE

▶ File
Department of the Treasury
Internal Revenue Service

OMB No. 1545-2034

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

2012

electronically with the partnership’s return. Do not file paper copies.

For calendar year 2012, or tax year beginning

, 2012, and ending

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, 20

Employer identification number

Name of partnership

Part I

Return Information (Whole dollars only)

1

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

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2

Gross profit (Form 1065, line 3) .

3

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

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2

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3

4

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

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4

5

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

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5

Part II

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

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 2012 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.

Part III

Signature of general partner or limited liability company
member manager

Date

▲

▲

Sign
Here

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.
Date

▲

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

Check if
also paid
preparer

ERO’s SSN or PTIN

Check if
selfemployed

▲

ERO’s
Use
Only

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
Use Only

Print/Type preparer’s name

Preparer's signature

Date

Check
if
self-employed

Firm’s name

▶

Firm's EIN

Firm's address

▶

Phone no.

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

Cat. No. 48316Z

PTIN

▶

Form 8453-PE (2012)

Page 2

Form 8453-PE (2012)

General Instructions
Instead of filing Form 8453-PE, a general partner or
liability company member manager filing a
TIP limited
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.

IRS.gov
Should any unforeseen developments arise regarding this form or
its instructions after they are published, the IRS will create a page
on IRS.gov at www.irs.gov/form8453pe to alert filers to the
development and provide any necessary additional instructions.

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

Purpose of Form

Note. If the return is filed online through an ISP and/or transmitter
(not using an ERO), do not complete Part III.

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).

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 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.”

Who Must File

Paid Preparers. Anyone who is paid to prepare the partnership's
return must enter their PTIN in Part III. The PTIN entered must have
been issued after September 27, 2010. For information on applying
for and receiving a PTIN, see Form W-12, IRS Paid Preparer Tax
Identification Number (PTIN) Application and Renewal, or visit
www.irs.gov/ptin.

If you are filing a 2012 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 8453PE 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 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 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, 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
return.

Use of PTIN

EROs who are not paid preparers. Only EROs who are not also
the paid preparer of the return have the option to enter their PTIN or
their social security number in the "ERO's Use Only" section of Part
III. If the PTIN is entered, it must have been issued after
September 27, 2010. For information on applying for and receiving
a PTIN, see Form W-12, IRS Paid Preparer Tax Identification
Number (PTIN) Application and Renewal, or visit www.irs.gov/ptin.
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 EROs 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 .

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. 2 hr., 52 min.

Learning about the law or the form

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. 12 min.

Preparing and sending
the form to the IRS . .

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. 15 min.

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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:M:S, 1111 Constitution Ave. NW, IR-6526,
Washington, DC 20224. Do not send the form to this address. Instead,
see When and Where To File, earlier.