Fillable Printable U.S. Corporation Income Tax Declaration for an IRS e-file Return

U.S. Corporation Income Tax Declaration for an IRS e-file Return

Form 8453-C

2014

U.S. Corporation Income Tax Declaration

for an IRS e-file Return

Department of the Treasury

Internal Revenue Service

▶

File electronically with the corporation's tax return. Do not file paper copies.

▶

Information about Form 8453-C and its instructions is at www.irs.gov/form8453c.

For calendar year 2014, or tax year beginning, 2014, ending, 20

OMB No. 1545-0123

Name of corporation Employer identification number

Part I Tax Return Information (Whole dollars only)

1 Total income (Form 1120, line 11) .....................1

2 Taxable income (Form 1120, line 30) ....................

3 Total tax (Form 1120, line 31) ......................

4 Amount owed (Form 1120, line 34) ....................4

5 Overpayment (Form 1120, line 35) .....................

Part II Declaration of Officer (see instructions) Be sure to keep a copy of the corporation’s tax return.

6 a

I consent that the corporation’s refund be directly deposited as designated on the Form 8050, Direct Deposit of

Corporate Tax Refund, that will be electronically transmitted with the corporation’s 2014 federal income tax return.

I do not want direct deposit of the corporation’s refund or the corporation is not receiving a refund.

I authorize the U.S. Treasury and its designated Financial Agent to initiate an electronic funds withdrawal (direct debit)

entry to the financial institution account indicated in the tax preparation software for payment of the corporation’s federal

taxes owed on this return, and the financial institution to debit the entry to this account. To revoke a payment, I must

contact the U.S. Treasury Financial Agent at 1-888-353-4537 no later than 2 business days prior to the payment

(settlement) date. I also authorize the financial institutions involved in the processing of the electronic payment of taxes

to receive confidential information necessary to answer inquiries and resolve issues related to the payment.

If the corporation is filing a balance due return, I understand that if the IRS does not receive full and timely payment of its tax

liability, the corporation will remain liable for the tax liability and all applicable interest and penalties.

Under penalties of perjury, I declare that I am an officer of the above corporation and that the information I have given my electronic return originator (ERO), transmitter,

and/or intermediate service provider (ISP) and the amounts in Part I above agree with the amounts on the corresponding lines of the corporation’s 2014 federal income tax

return. To the best of my knowledge and belief, the corporation’s return is true, correct, and complete. I consent to my ERO, transmitter, and/or ISP sending the

corporation’s return, this declaration, and accompanying schedules and statements to the IRS. I also consent to the IRS sending my ERO, transmitter, and/or ISP an

acknowledgment of receipt of transmission and an indication of whether or not the corporation’s return is accepted, and, if rejected, the reason(s) for the rejection. If the

processing of the corporation’s return or refund is delayed, I authorize the IRS to disclose to my ERO, transmitter, and/or ISP the reason(s) for the delay, or when the refund

was sent.

Sign

Here

▲

Signature of officer

Date

▲

Title

Part III Declaration of Electronic Return Originator (ERO) and Paid Preparer (see instructions)

I declare that I have reviewed the above corporation’s return and that the entries on Form 8453-C are complete and correct to the best of my knowledge. If I am only a

collector, I am not responsible for reviewing the return and only declare that this form accurately reflects the data on the return. The corporate officer will have signed this

form before I submit the return. I will give the officer a copy of all forms and information to be filed with the IRS, and have followed all other requirements in Pub. 3112, IRS

e-file Application and Participation, and Pub. 4163, Modernized e-File (MeF) Information for Authorized IRS e-file Providers for Business Returns. If I am also the Paid

Preparer, under penalties of perjury, I declare that I have examined the above corporation’s return and accompanying schedules and statements, and to the best of my

knowledge and belief, they are true, correct, and complete. This Paid Preparer declaration is based on all information of which I have any knowledge.

ERO’s

Use

Only

ERO’s

signature

▲

Date

Check if

also paid

preparer

Check if

self-

employed

ERO’s SSN or PTIN

Firm’s name (or

yours if self-employed),

address, and ZIP code

▲

EIN

Phone no.

Under penalties of perjury, I declare that I have examined the above corporation’s return and accompanying schedules and statements, and to the best of my knowledge

and belief, they are true, correct, and complete. This declaration is based on all information of which I have any knowledge.

Paid

Preparer

Use Only

Print/Type preparer’s namePreparer's signatureDate

Check if

self-employed

PTIN

Firm’s name

▶

Firm's address

▶

Firm's EIN

▶

Phone no.

For Privacy Act and Paperwork Reduction Act Notice, see instructions.

Cat. No. 33331U

Form 8453-C (2014)

Page 2

Future Developments

For the latest information about developments related to Form 8453-C

and its instructions, such as legislation enacted after they were

published, go to www.irs.gov/form8453c.

General Instructions

TIP

Instead of filing Form 8453-C, a corporate officer filing a

corporation’s return through an electronic return originator

(ERO) can sign the return using a personal identification

number (PIN). For details, see Form 8879-C, IRS e-file

Signature Authorization for Form 1120.

Purpose of Form

Use Form 8453-C to:

• Authenticate an electronic Form 1120, U.S. Corporation Income Tax

Return,

• Authorize the ERO, if any, to transmit via a third-party transmitter,

• Authorize the intermediate service provider (ISP) to transmit via a third-

party transmitter if you are filing online (not using an ERO), and

• Provide the corporation’s consent to directly deposit any refund and/

or authorize an electronic funds withdrawal for payment of federal taxes

owed.

Who Must File

If you are filing a 2014 Form 1120 through an ISP and/or transmitter and

you are not using an ERO, you must file Form 8453-C with your

electronically filed return. An ERO can use either Form 8453-C or Form

8879-C to obtain authorization to file a corporation’s Form 1120.

When and Where To File

File Form 8453-C with the corporation’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 corporation’s name in the spaceprovided.

Employer identification number (EIN). Enter thecorporation’s EIN in

the space provided.

Part II. Declaration of Officer

Note. The corporate officer must check all applicable boxeson line 6.

If the corporation has tax due (line 4) and the officer did not check box

6c, the corporation must deposit the payment no later than the 15th day

of the 3rd month after the end of its tax year. For more information on

depositing taxes, see the Instructions for Form 1120.

If the officer checks box 6c, the officer 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 corporation wants the debit to occur).

An electronically transmitted return will not be considered complete,

and therefore filed, unless either:

• Form 8453-C is signed by a corporate officer, scanned into a PDF file,

and transmitted with the return, or

• The return is filed through an ERO and Form 8879-C is used to select

a PIN that is used to electronically sign the return.

The officer’s signature allows the IRS to disclose to the ERO,

transmitter, and/or ISP:

• An acknowledgement that the IRS has accepted the corporation’s

electronically filed return, and

• The reason(s) for any delay in processing the return or refund.

The declaration of officer must be signed and dated by:

• The president, vice president, treasurer, assistant treasurer, chief

accounting officer, or

• Any other corporate officer (such as tax officer) authorized to sign the

corporation’s income tax return.

If the ERO makes changes to the electronic return after Form 8453-C

has been signed by the officer, whether it was before it was transmitted

or if the return was rejected after transmission, the ERO must have the

officer complete and sign a corrected Form 8453-C if either:

• The total income on Form 1120, line 11, differs from the amount on

the electronic return by more than $150, or

• The taxable income on Form 1120, line 30, 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/ortransmitter (not

using an ERO), do not complete Part III.

If the corporation’s return is filed through an ERO, the IRS requires the

ERO’s signature. A paid preparer, if any, must sign Form 8453-C in the

space for Paid Preparer Use Only. But if the paid preparer is also the

ERO, do not complete the paid preparer section. Instead, check the box

labeled “Check if also paid preparer.”

Use of PTIN

Paid preparers. Anyone who is paid to prepare the corporation'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 are not paid preparers. Only EROs who are not 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

After the IRS has accepted the return, the refund should be issued

within 3 weeks. However, some refundsmay be delayed because of

compliance reviews to ensurethat 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 are required to give us the information. We needit to

ensure that you are complying with these laws and to allow usto figure

and collect the right amount of tax. Section 6109 requiresEROs to

provide their identifying numbers on the return.

You are not required to provide the information requested on a form

that is 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 average time is:

Recordkeeping ............4 hr., 46 min.

Learning about the law or the form ........34 min.

Preparing and sending the form to the IRS ....1 hr., 52 min.

If you have comments concerning the accuracy of these time

estimates or suggestions for making this form simpler, we would be

happy to hear from you. You can send your comments to: Internal

Revenue Service, Tax Forms and Publications Division, 1111

Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not send the

form to this address. Instead, see When and Where To File, earlier.