A signed IRS Form 8453 must be attached to a federal partnership or corporation return whenever a taxpayer electronically files a business return without the assistance of a Paid Preparer. A signed Form 8453 authorizes the transmitter to send the return to the IRS. Form 8453 includes the taxpayer's declaration under penalties of perjury that the return is true and complete, as well as the taxpayer's Consent to Disclosure.
You will need access to a printer and scanner, as well as the ability to convert a file to PDF format.
- When the program prompts the filer to print Form 8453 during the filing steps, the filer must print, review, and sign Form 8453.
- The filer must then scan the signed Form 8453 and convert the file to PDF format.
- It's important that the filer remembers the name and location of the saved PDF file.
- Use a descriptive file name such as "8453SignatureDoc.pdf" and save the file in C:\My Documents\TaxAct 20XX
- Do not password protect or encrypt the PDF attachment.
- Next, the program will then prompt the filer to attach Form 8453.
- Clicking the Attach Form 8453 button will open the browser to allow the filer to locate their saved Form 8453 PDF file.
- Highlight the PDF file and click the Open button in the browser window to attach the file to the electronic return.
- The program will prompt the taxpayer when the file has been successfully attached.
- Continue through the remaining e-file steps to submit the electronic return with the PDF attachment.
- The program will prompt the filer when the e-file steps are complete and when the return is successfully submitted.
Important: A signed Form 8453 must be attached to an electronically-filed return to be accepted by IRS and considered timely filed. If the return is rejected and the taxpayer changes the return for resubmission, the taxpayer should attach a new 8453 with the resubmission.
The taxpayer is responsible for attaching a properly completed Form 8453 PDF file.