Form 8453-PE (2019)
Page 2
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.
Purpose of Form
Use Form 8453-PE to:
• Authenticate an electronic Form 1065, U.S. Return of Partnership
Income;
• Authorize the electronic return originator (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’re filing online (not using an ERO).
Administrative Adjustment Requests. The partnership
representative must sign the form if you’re filing the Form 1065 as
part of an Administrative Adjustment Request (AAR) under the
centralized partnership audit regime. (See Form 8082.)
TIP
Instead of filing Form 8453-PE, a partner or member
filing a partnership’s return through an 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 2019 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.
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
• 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.
