Form 8453-EMP (Rev. 2-2017)
Page 2
Future Developments
For the latest information about developments related to Form
8453-EMP and its instructions, such as legislation enacted after
they were published, go to www.irs.gov/form8453emp.
General Instructions
Note: Instead of filing Form 8453-EMP, a taxpayer filing an
employment tax return through an electronic return originator (ERO)
can sign the return using a personal identification number (PIN).
For details, see Form 8879-EMP, IRS e-file Signature Authorization
for Forms 940, 940-PR, 941, 941-PR, 941-SS, 943, 943-PR, 944,
and 945.
Purpose of Form
Use Form 8453-EMP to:
• Authenticate an electronic Form 940, 940-PR, 941, 941-PR,
941-SS, 943, 943-PR, 944, or 945;
• 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're filing online (not using an ERO); and
• Provide the taxpayer’s consent to authorize an electronic funds
withdrawal for payment of federal taxes owed.
Who Must File
If you're filing Form 940, 940-PR, 941, 941-PR, 941-SS, 943,
943-PR, 944, or 945 through an ISP and/or transmitter and you're
not using an ERO, you must file Form 8453-EMP with the
electronically filed return. An ERO can use either Form 8453-EMP or
Form 8879-EMP to obtain authorization to file Form 940, 940-PR,
941, 941-PR, 941-SS, 943, 943-PR, 944, or 945.
When and Where To File
File Form 8453-EMP with the taxpayer’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 taxpayer’s name as shown on Form 940,
940-PR, 941, 941-PR, 941-SS, 943, 943-PR, 944, or 945.
Employer identification number (EIN). Enter the EIN as shown on
Form 940, 940-PR, 941, 941-PR, 941-SS, 943, 943-PR, 944, or 945.
Part II. Declaration of Taxpayer
If the taxpayer has a balance due on line 1c, 2c, 3c, 4c, or 5c and
the taxpayer didn't check box 6b, the taxpayer must use the
Electronic Federal Tax Payment System (EFTPS) to pay the tax. For
more information on deposits, see the instructions for the tax form
the taxpayer is filing.
If the taxpayer checks box 6b, the taxpayer must ensure that the
following information relating to the financial institution account is
provided in the tax preparation software.
• Routing number and account number.
• Type of account (checking or savings).
• Debit amount.
• Debit date (date the taxpayer wants the debit to occur).
An electronically transmitted return won't be considered
complete, and therefore filed, unless either:
• Form 8453-EMP is signed by the taxpayer, scanned into a PDF
file, and transmitted with the return; or
• The return is filed through an ERO and Form 8879-EMP is used to
select a PIN that is used to electronically sign the return.
The taxpayer’s signature allows the IRS to disclose to the ERO,
transmitter, and/or ISP:
• An acknowledgement that the IRS has accepted the electronically
filed return, and
• The reason(s) for any delay in processing the return or refund.
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 taxpayer’s return is filed through an ERO, the IRS requires
the ERO’s signature. A paid preparer, if any, must sign Form
8453-EMP 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.”
Refunds. After the IRS has accepted the return, the refund should
be issued within 3 weeks. However, some refunds may be delayed
to ensure that returns are accurate.
Use of PTIN
Paid preparers. Anyone who is paid to prepare the taxpayer's
return must enter their preparer tax identification number (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 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. 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 or visit www.irs.gov/ptin.
Privacy Act and Paperwork Reduction Act Notice. We ask for the
information on Form 8453-EMP 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.
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 average time
is:
Recordkeeping . . . . . . . . . . . . 2 hr., 9 min.
Learning about the law or the form . . . . . . . 6 min.
Preparing, copying, assembling, and sending
the form to the IRS . . . . . . . . . . . . . 8 min.
If you have comments concerning the accuracy of these time
estimates or suggestions for making Form 8453-EMP simpler, we
would be happy to hear from you. You can send us comments from
www.irs.gov/formspubs. Click on More Information and then click
on Give us feedback. Or you can send your comments to Internal
Revenue Service, Tax Forms and Publications Division, 1111
Constitution Ave. NW, IR-6526, Washington, DC 20224. Don't send
Form 8453-EMP to this address. Instead, see When and Where To
File on this page.