Form 8453 (2018)
Page 2
General Instructions
Future Developments
For the latest information about developments related to
Form 8453 and its instructions, such as legislation
enacted after they were published, go to
www.irs.gov/Form8453.
Purpose of Form
Use Form 8453 to send any required paper forms or
supporting documentation listed next to the checkboxes
on Form 8453 (don’t send Form(s) W-2, W-2G, nor
1099-R).
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CAUTION
Don’t attach any form or document that isn’t
shown on Form 8453 next to the checkboxes. If
you are required to mail in any documentation
not listed on Form 8453, you can’t file the tax
return electronically.
Note: Don’t mail a copy of an electronically filed Form
1040, 1040NR, 1040-PR, or 1040-SS to the Internal
Revenue Service (IRS).
When and Where To File
If you are an ERO, you must mail Form 8453 to the IRS
within 3 business days after receiving acknowledgement
that the IRS has accepted the electronically filed tax
return.
If you are filing your tax return using an online provider,
mail Form 8453 to the IRS within 3 business days after
you have received acknowledgement from your
intermediate service provider and/or transmitter that the
IRS has accepted your electronically filed tax return. If
you don’t receive an acknowledgement, you must contact
your intermediate service provider and/or transmitter.
Mail Form 8453 to:
Internal Revenue Service
Attn: Shipping and Receiving, 0254
Receipt and Control Branch
Austin, TX 73344-0254
Specific Instructions
Name and address. Print or type the information in the
spaces provided. If using a foreign address, don’t
abbreviate the country name.
P.O. box. Enter the box number only if the post office
doesn’t deliver mail to the home address.
Note: The address must match the address shown on
the electronically filed tax return.
Social security number (SSN). Be sure to enter the
taxpayer’s SSN in the space provided on Form 8453. If a
joint tax return, list the SSNs in the same order as the first
names.
Payments
Don’t attach a payment to Form 8453. Instead, mail it by
April 15, 2019 (April 17, 2019 if you live in Maine or
Massachusetts), with Form 1040-V to the IRS at the
applicable address shown on that form. If a Form 1040-V
isn’t available, see the instructions for your tax return for
other ways to get forms or you can go to IRS.gov.
Form 2848. An electronically transmitted return signed by
an agent must have a power of attorney attached to Form
8453 that specifically authorizes the agent to sign the
return.
Divorce decree or separation agreement. If the divorce
decree or separation agreement went into effect after
1984 and before 2009, the noncustodial parent can
attach certain pages from the decree or agreement
instead of Form 8332. To be able to do this, the decree or
agreement must state all three of the following.
1. The noncustodial parent can claim the child as a
dependent without regard to any condition (such as
payment of support).
2. The other parent won’t claim the child as a
dependent.
3. The years for which the claim is released.
The noncustodial parent must attach all of the following
pages from the decree or agreement.
• Cover page (include the other parent’s SSN on that
page).
• The pages that include all of the information identified in
(1) through (3) above.
• Signature page with the other parent’s signature and
date of agreement.
Note: The noncustodial parent must attach the required
information even if it was filed with a return in an earlier
year.