Form 8453-C (2019)
Page 2
Future Developments
For the latest information about developments related to Form 8453-C
and its instructions, such as legislation enacted after they were
published, visit www.irs.gov/Form8453C.
General Instructions
TIP
Instead of filing Form 8453-C, a corporate officer filing a
corporation’s return through an electronic return originator
(ERO) can sign the return using a personal identification
number (PIN). For details, see Form 8879-C, IRS e-file
Signature Authorization for Form 1120.
Purpose of Form
Use Form 8453-C to:
• Authenticate an electronic Form 1120, U.S. Corporation Income Tax
Return;
• Authorize the ERO, if any, to transmit via a third-party transmitter;
• Authorize the intermediate service provider (ISP) to transmit via a third-
party transmitter if you are filing online (not using an ERO); and
• Provide the corporation’s consent to directly deposit any refund and/
or authorize an electronic funds withdrawal for payment of federal taxes
owed.
Who Must File
If you are filing a 2019 Form 1120 through an ISP and/or transmitter and
you are not using an ERO, you must file Form 8453-C with your
electronically filed return. An ERO can use either Form 8453-C or Form
8879-C to obtain authorization to file a corporation’s Form 1120.
When and Where To File
File Form 8453-C 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 (line 4) and the officer did not check box
6c, the corporation must make a timely payment using one of the
methods described in the Instructions for Form 1120. For more
information on depositing taxes, see the Instructions for Form 1120.
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.
• Debit date (date the corporation wants the debit to occur).
An electronically transmitted return will not be considered complete,
and therefore filed, unless either:
• Form 8453-C is signed by a corporate officer, scanned into a PDF file,
and transmitted with the return; or
• The return is filed through an ERO and Form 8879-C is used to select
a PIN that is used to electronically sign the return.
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-C
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-C if either:
• The total income on Form 1120, line 11, differs from the amount on
the electronic return by more than $150; or
• The taxable income on Form 1120, line 30, 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 corporation’s return is filed through an ERO, the IRS requires the
ERO’s signature. A paid preparer, if any, must sign Form 8453-C 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.”
Use of PTIN
Paid preparers. Anyone who is 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 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. For
information on applying for and receiving a PTIN, see Form W-12 or visit
www.irs.gov/PTIN.
Refunds
After the IRS has accepted the return, the refund should be issued
within 3 weeks. 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 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 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 through www.irs.gov/
FormComments. You can also send your comments to the Internal
Revenue Service, Tax Forms and Publications Division, 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.