A signed IRS Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return 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.
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 Form 8453 with the resubmission.
The taxpayer is responsible for attaching a properly completed Form 8453 PDF file.