Form 8453-B (2017)
Page 2
General Instructions
TIP
Instead of filing Form 8453-B,
a partner or limited liability
company member filing an
electing large partnership’s
return through an electronic return
originator (ERO) can sign the return using
a personal identification number (PIN).
For details, see Form 8879-B, IRS e-file
Signature Authorization for Form 1065-B.
Future Developments
For the latest information about
developments related to Form 8453-B
and its instructions, such as legislation
enacted after they were published, go to
www.irs.gov/Form8453B.
Purpose of Form
Use Form 8453-B to:
• Authenticate an electronic Form 1065-B,
U.S. Return of Income for Electing Large
Partnerships,
• Authorize the 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).
Who Must File
If you’re filing a 2017 Form 1065-B
through an ISP and/or transmitter and
you’re not using an ERO, you must file
Form 8453-B with your electronically
filed return. An ERO can use either Form
8453-B or Form 8879-B to obtain
authorization to file the partnership’s
Form 1065-B.
When and Where To File
File Form 8453-B with the partnership’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 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 Limited Liability
Company Member
Note: The partner or limited liability
company (LLC) member must check all
applicable boxes on line 6.
If the signer of Part II checks box 6a,
the signer 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 partnership wants
the debit to occur).
An electronically transmitted return
won’t be considered complete, and
therefore filed, unless either:
• Form 8453-B is signed by a partner or
LLC member, scanned into a PDF file,
and transmitted with the return, or
• The return is filed through an ERO and
Form 8879-B is used to select a PIN
that’s used to electronically sign the
return.
The signature in Part II 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 or refund.
If the ERO makes changes to the
electronic return after Part II of Form
8453-B has been signed, whether it was
before it was transmitted or if the return
was rejected after transmission, the ERO
must have the signer complete and sign
a corrected Form 8453-B if either:
• The total income (loss) on Form
1065-B, line 11 differs from the amount
on the electronic return by more than
$150, or
• The taxable income (loss) from passive
loss limitation activities on Form 1065-B,
line 25 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.
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.
Refunds. The IRS generally issues a
refund within 3 weeks of 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's
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.
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-B 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.”
