Form 8453-I (2018)
Note: Instead of filing Form 8453-I, 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-I, IRS e-file Signature
Authorization for Form 1120-F.
For the latest information about developments related to Form
8453-I and its instructions, such as legislation enacted after they
were published, go to www.irs.gov/Form8453I.
Purpose of Form
Use Form 8453-I to:
• Authenticate an electronic Form 1120-F, U.S. Income Tax
Return of a Foreign Corporation;
• Authorize the ERO, if any, to transmit via a third-party
• Authorize the intermediate service provider (ISP) to transmit
via a third-party transmitter if you are filing online (not using an
• 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 2018 Form 1120-F through an ISP and/or
transmitter and you are not using an ERO, you must file Form
8453-I with your electronically filed return. An ERO can use
either Form 8453-I or Form 8879-I to obtain authorization to file
a corporation’s Form 1120-F.
When and Where To File
File Form 8453-I with the corporation’s electronically filed
income tax return. Use a scanner to create a Portable
Document Format (PDF) of the completed form. Your tax
preparation software will allow you to transmit this PDF with the
Name. Print or type the corporation’s name in the space
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
If the corporation has tax due (line 4) and the officer did not
check box 6c, the rules for payment of the tax due depend on
whether the corporation maintains an office or place of business
in the United States. See Payment of Tax Due in the Instructions
for Form 1120-F for these rules.
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-I 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-I 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 acknowledgment 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-I 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-I if either:
• The total income on Form 1120-F, Section II, line 11, differs
from the amount on the electronic return by more than
• The taxable income on Form 1120-F, Section II, line 31, 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-I 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
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.
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, IRS Paid Preparer Tax Identification
Number (PTIN) Application and Renewal, or visit