8453-PE US PArtnership Declaration for an IRS e-file Return

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Form

8453-PE

▶ File
Department of the Treasury
Internal Revenue Service

OMB No. 1545-0123

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

2018

electronically with the partnership’s return. (Don’t file paper copies.)
▶ Go to www.irs.gov/Form8453PE for the latest information.

For calendar year 2018, or tax year beginning

, 2018, and ending

, 20

.
Employer identification number

Name of partnership

DRAFT AS OF
July 16, 2018
DO NOT FILE

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 Partner or Member (see instructions)
Be sure to keep a copy of the partnership’s Return of Partnership Income.

Under penalties of perjury, I declare that I’m a partner or 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 2018 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 partner or member

Date

▲

▲

Sign
Here

Title

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-PE 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 member will have signed this
form before I submit the return. I’ll give the partner or 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.
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’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 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
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 (2018)

Page 2

Form 8453-PE (2018)

General Instructions
Future Developments
For the latest information about developments related to Form
8453-PE and its instructions, such as legislation enacted after they
were published, go to www.irs.gov/Form8453PE.

If the ERO makes changes to the electronic return after Form
8453-PE has been signed by the partner or member, whether it was
before it was transmitted or if the return was rejected after
transmission, the ERO must have the partner or member 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

DRAFT AS OF
July 16, 2018
DO NOT FILE

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).

Administrative Adjustment Requests. The partnership
representative must sign the form if you are filing the Form 1065 as
part of an Administrative Adjustment Request (AAR) under the
centralized partnership audit regime. (See Form 8082.)

Instead of filing Form 8453-PE, a partner or member filing
a partnership’s return through an electronic return
TIP 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.

Who Must File
If you’re filing a 2018 Form 1065 through an ISP and/or transmitter
and you’re 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 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 Member
An electronically transmitted return won’t be considered complete,
and therefore filed, unless either:
• Form 8453-PE is signed by a partner or member, 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’s used to electronically sign the return.
The partner or member’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 partner or member must be signed and dated
by:
• The president, vice president, treasurer, assistant treasurer, chief
accounting officer; or
• Any other partner or member (such as tax officer) authorized to
sign the partnership’s return.

• 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), 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-PE 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.
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 aren’t 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 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.