If you need to submit certain forms (or attachments) with your return, you are still able to electronically file. However, you will need to complete and mail in Form 8453 U.S. Individual Income Tax Transmittal for an IRS e-file Return along with the forms or attachments.
Acceptable attachments to Form 8453 include:
- Appendix A, Statement of Taxpayer Using the Procedures in Rev. Proc 2009-20 to Determine a Theft Loss Deduction Related to a Fraudulent Investment Arrangement.
- 1098-C - Contributions of Motor Vehicles, Boats and Airplanes (or acceptable documentation/required donor documentation)
- 2848 - Power of Attorney and Declaration of Representative
- 3115 - Application for Change in Accounting Method
- 3468 - Computation of Investment Credit (if historic Structure Certificate is required)
- 4136 - Credit for Federal Tax Paid on Fuels (if certificate and/or reseller statement is required)
- 5713 - International Boycott Report
- 8283 - Non-Cash Charitable Contributions (Section A if statement(s) required or Section B, appraisal section).
- 8332 - Release of Claim to Exemption for Children of Divorced or Separated Parents (Releases Right to claim dependent).
- 8858 - Information Return of U.S. Persons with Respect to Foreign Disregarded Entities
- 8864 - Biodiesel and Renewable Diesel Fuels Credit (if Certificate and/or reseller statement is required)
- 8885 - Health Insurance Credit, and
- 8949 - Sales and Other Dispositions of Capital Assets
Any documentation required by these forms should also be attached. If you need to attach other forms, statements, or declarations to your Form 1040 you will need to paper file your return as the IRS will not accept them electronically or with Form 8453.
Do not send Forms W-2 to the IRS with Form 8453, keep them for your records. You will only need to send Forms W-2 with the return if you are paper filing.
Form 8453 (with the required forms or supporting documents) must be mailed to the IRS within three business days after receiving acknowledgement that the return was accepted. An electronically transmitted return will not be considered complete until a Form 8453 is received by the IRS.
If you have to mail Form 8453 and have received a Federal Submission ID number instead of a Declaration Control Number, you may simply leave the DCN boxes blank. Complete the rest of Form 8453 and mail it to the IRS at the address provided in your filing instructions.