8453-B US Electing Large Partnership Declaration for an IRS e-f

Form

8453-B

U.S. Electing Large Partnership Declaration for an IRS e-file Return
▶ File

Department of the Treasury
Internal Revenue Service

2017

electronically with the partnership’s tax return. Do not file paper copies.
▶ Go to www.irs.gov/Form8453B for the latest information.

For calendar year 2017, or tax year beginning

, 2017, and ending

, 20
Employer identification number

Name of Partnership

Part I

OMB No. 1545-0123

Tax Return Information (Whole dollars only)

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

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1

2 Gross profit (Form 1065-B, line 3)

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2

3 Taxable income (loss) from passive loss limitation activities (Form 1065-B, line 25)

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3

4 Taxable income (loss) from other activities (Form 1065-B, Schedule K, line 2) .

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4

5 Qualified dividends from other activities (Form 1065-B, Schedule K, line 3) .

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5

Part II

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Declaration of Partner or Limited Liability Company Member

6a

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 partnership’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 before 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.

b

I elect to receive an email regarding the partnership’s payment from the Financial Agent involved in processing the
electronic funds withdrawal. Enter your email address ▶

If the partnership is filing a balance due return, I understand that if the IRS doesn’t receive full and timely payment of its tax liability,
the partnership will remain liable for the tax liability and all applicable interest and penalties.
Under penalties of perjury, I declare that I am a partner or limited liability company member of the above partnership and that the information I’ve 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 2017 federal income tax return. 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 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

Date

Signature of partner or limited liability company member

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

I declare that I’ve reviewed the above partnership’s return and that the entries on Form 8453-B are complete and correct to the best of my knowledge. If I’m only
a collector, I’m not responsible for reviewing the return and only declare that this form accurately reflects the data on the return. The partner or limited liability
company member will have signed this form before I submit the return. I’ll give the partner or limited liability company member a copy of all forms and
information to be filed with the IRS, and I’ve 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’m also the Paid Preparer, under penalties of perjury, I declare that I’ve
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’ve any knowledge.
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

▲

ERO’s
Use
Only

Phone no.

Under penalties of perjury, I declare that I’ve examined the above partnership’s return and accompanying schedules and statements, and to the best of my
knowledge and belief, they’re true, correct, and complete. This declaration is based on all information of which I've any knowledge.

Paid
Preparer
Use Only

Print/Type preparer’s name

Preparer’s signature

Date

Check if
selfemployed

Firm’s name

▶

Firm’s EIN

Firm’s address

▶

Phone no.

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

Cat. No. 48214C

PTIN

▶

Form 8453-B (2017)

Page 2

Form 8453-B (2017)

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

Future Developments
For the latest information about
developments related to Form 8453-B
and its instructions, such as legislation
enacted after they were published, go to
www.irs.gov/Form8453B.

Purpose of Form
Use Form 8453-B to:
• Authenticate an electronic Form 1065-B,
U.S. Return of Income for Electing Large
Partnerships,
• Authorize the ERO, if any, to transmit
via a third-party transmitter, and
• Authorize the intermediate service
provider (ISP) to transmit via a thirdparty transmitter if you’re filing online
(not using an ERO).

Who Must File
If you’re filing a 2017 Form 1065-B
through an ISP and/or transmitter and
you’re not using an ERO, you must file
Form 8453-B with your electronically
filed return. An ERO can use either Form
8453-B or Form 8879-B to obtain
authorization to file the partnership’s
Form 1065-B.

When and Where To File
File Form 8453-B with the partnership’s
electronically filed income tax 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 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
Partner or Limited Liability
Company Member
Note: The partner or limited liability
company (LLC) member must check all
applicable boxes on line 6.

If the signer of Part II checks box 6a,
the signer 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 partnership wants
the debit to occur).
An electronically transmitted return
won’t be considered complete, and
therefore filed, unless either:
• Form 8453-B is signed by a partner or
LLC member, scanned into a PDF file,
and transmitted with the return, or
• The return is filed through an ERO and
Form 8879-B is used to select a PIN
that’s used to electronically sign the
return.
The signature in Part II 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 or refund.
If the ERO makes changes to the
electronic return after Part II of Form
8453-B has been signed, whether it was
before it was transmitted or if the return
was rejected after transmission, the ERO
must have the signer complete and sign
a corrected Form 8453-B if either:
• The total income (loss) on Form
1065-B, line 11 differs from the amount
on the electronic return by more than
$150, or
• The taxable income (loss) from passive
loss limitation activities on Form 1065-B,
line 25 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), don’t 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-B in the space for
Paid Preparer Use Only. But if the paid
preparer is also the ERO, don’t complete
the paid preparer section. Instead, check
the box labeled “Check if also paid
preparer.”

Use of PTIN
Paid Preparers. Anyone who’s paid to
prepare the partnership’s return must
enter their PTIN in Part III. 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.
EROs who aren’t paid preparers. Only
EROs who aren’t 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. 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.
Refunds. The IRS generally issues a
refund within 3 weeks of accepting the
return. 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're required to give us the
information. We need it to ensure that
you're complying with these laws and to
allow us to figure and collect the right
amount of tax. Internal Revenue Code
section 6109 requires EROs to provide
their identifying numbers on the return.
You're not required to provide the
information requested on a form that's
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
burden for business taxpayers filing this
form is approved under OMB control
number 1545-0123 and is included in the
estimates shown in the instructions for
their business income tax return.
Comments. You can send us comments
from www.irs.gov/FormComments. Or
you can write to the Internal Revenue
Service, Tax Forms and Publications
Division, 1111 Constitution Ave. NW,
IR-6526, Washington, DC 20224. Don’t
send the form to this office.