8453-S US S Corporation Income Tax Declararion for an IRS e-fil

Form

8453-S
▶ File

U.S. S Corporation Income Tax Declaration
for an IRS e-file Return

OMB No. 1545-0123

Part I

2020

electronically with the corporation’s tax return. (Don’t file paper copies.)

▶ Go to www.irs.gov/Form8453S for the latest information.
Department of the Treasury
Internal Revenue Service
For calendar year 2020, or tax year beginning
, 2020, and ending
Name of corporation

, 20

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Employer identification number

Tax Return Information (whole dollars only)

1

Gross receipts or sales less returns and allowances (Form 1120-S, line 1c)

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2

Gross profit (Form 1120-S, line 3) .

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2

3

Ordinary business income (loss) (Form 1120-S, line 21) .

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3

4

Net rental real estate income (loss) (Form 1120-S, Schedule K, line 2) .

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4

5

Income (loss) reconciliation (Form 1120-S, Schedule K, line 18) .

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5

Part II

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Declaration of Officer (see instructions) Be sure to keep a copy of the corporation’s tax return.

6a

I consent that the corporation’s refund be directly deposited as designated on the Form 8050, Direct Deposit of
Corporate Tax Refund, that will be electronically transmitted with the corporation’s 2020 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 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.

b
c

If the corporation is filing a balance due return, I understand that if the IRS doesn’t 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’m an officer of the above corporation 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 corporation’s
2020 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 acknowledgement of receipt of transmission and an indication of whether or not the corporation’s return is accepted 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.

Part III

Date

Signature of officer

▲

▲

Sign
Here

Title

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

I declare that I’ve reviewed the above corporation’s return and that the entries on Form 8453-S 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 corporate officer will have
signed this form before I submit the return. I’ll give the officer 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 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’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
Use
Only

ERO’s SSN or PTIN
EIN
Phone no.

Under penalties of perjury, I declare that I’ve 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’ve any knowledge.

Paid
Preparer
Use Only

Print/Type preparer’s name
Firm’s name

▶

Firm’s address

▶

Preparer’s signature

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

Date

Check if
selfemployed

PTIN

Firm’s EIN ▶
Phone no.
Cat. No. 64422I

Form 8453-S (2020)

Page 2

Form 8453-S (2020)

General Instructions
Future Developments
For the latest information about
developments related to Form 8453-S and
its instructions, such as legislation enacted
after they were published, go to
www.irs.gov/Form8453S.

Purpose of Form

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.

Use Form 8453-S to:

• Debit date (date the corporation wants
the debit to occur).

• Authenticate an electronic Form 1120-S,
U.S. Income Tax Return for an
S Corporation;

An electronically transmitted return won’t
be considered complete, and therefore
filed, unless either:

• Authorize the electronic return originator
(ERO), if any, to transmit via a third-party
transmitter;

• Form 8453-S is signed by a corporate
officer, scanned into a PDF file, and
transmitted with the return; or

• Authorize the intermediate service
provider (ISP) to transmit via a third-party
transmitter if you’re filing online (not using
an ERO); and

• The return is filed through an ERO and
Form 8879-S is used to select a PIN that’s
used to electronically sign the return.

• Provide the corporation’s consent to
directly deposit any refund and/or
authorize an electronic funds withdrawal
for payment of federal taxes owed.
Instead of filing Form 8453-S, a
corporate officer filing a
TIP corporation’s return through an
ERO can sign the return using
a personal identification number (PIN). For
details, see Form 8879-S, IRS e-file
Signature Authorization for Form 1120-S.

Who Must File
If you’re filing a 2020 Form 1120-S through
an ISP and/or transmitter and you’re not
using an ERO, you must file Form 8453-S
with your electronically filed return. An ERO
can use either Form 8453-S or Form
8879-S to obtain authorization to file the
corporation’s Form 1120-S.

When and Where To File
File Form 8453-S with the corporation’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 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 and the
officer didn’t check box 6c, the corporation
must deposit the payment no later than the
15th day of the 3rd month after the end of
its tax year. For more information on
depositing taxes, see the Instructions for
Form 1120-S.

The officer’s signature allows the IRS to
disclose to the ERO, transmitter, and/or
ISP:
• An acknowledgement that the IRS has
accepted the corporation’s electronically
filed return, and
• The reason(s) for any delay in processing
the return or refund.
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-S 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-S if either:
• The total income (loss) on Form 1120-S,
line 6, differs from the amount on the
electronic return by more than $150; or
• The ordinary business income (loss) on
Form 1120-S, line 21, 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 corporation’s return is filed through
an ERO, the IRS requires the ERO’s
signature. A paid preparer, if any, must
sign Form 8453-S 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 corporation’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 after 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 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.