Declaration Control Number (DCN)

0 0 – – – 8

U.S. Individual Income Tax Declaration OMB No. 1545-0074 8453-OL for an IRS e-file Online Return

Department of the Treasury

Internal Revenue Service

For the year January 1–December 31, 2007

© See instructions on back.

Your first name and initial Last name Your social security number L

A

B

E

L

H 

E

R

E

Use the

IRS label.

Otherwise,

please

print or

type.

If a joint return, spouse’s first name and initial Last name Spouse’s social security number

Home address (number and street). If you have a P.O. box, see instructions. Apt. no.

Daytime phone number

( )

City, town or post office, state, and ZIP code

For Paperwork Reduction Act Notice, see back of form.

Tax Return Information (Whole dollars only)

1 Adjusted gross income (Form 1040, line 38; Form 1040A, line 22; Form 1040EZ, line 4) 1

2 Total tax (Form 1040, line 63; Form 1040A, line 37; Form 1040EZ, line 10) 2

3 Federal income tax withheld (Form 1040, line 64; Form 1040A, line 38; Form 1040EZ, line 7) 3

4 Refund (Form 1040, line 74a; Form 1040A, line 44a; Form 1040EZ, line 11a; Form 1040-SS, Part I, line 12a) 4

5 Amount you owe (Form 1040, line 76; Form 1040A, line 46; Form 1040EZ, line 12) (see instructions) 5

Declaration of Taxpayer. Be sure to keep a copy of your tax return.

I consent that my refund be directly deposited as designated in the refund section of my 2007 federal income tax

return (or Form 8888, if applicable). If I have filed a joint tax return, this is an irrevocable appointment of the other

spouse as an agent to receive the refund.

Sign

Here© Your signature Date

Cat. No. 15907C Form 8453-OL (2007)

IRS Use Only—Do not write or staple in this space.

Part II

If I have filed a balance due tax return, I understand that if the IRS does not receive full and timely payment of my tax liability, 

I will remain liable for the tax liability and all applicable interest and penalties. If I have filed a joint federal and state tax

return, and there is an error on my federal tax return, I understand my state tax return will be rejected.

Under penalties of perjury, I declare that I have examined a copy of my electronic individual income tax return, and

accompanying schedules and statements for the tax year ending December 31, 2007, and to the best of my knowledge and 

belief, it is true, correct, and complete. I further declare that the amounts in Part I above are the amounts shown on the

copy of my electronic income tax return. I consent to allow my intermediate service provider and/or transmitter to send my 

tax return, to the IRS and to receive the following information from the IRS: (a) an acknowledgment of receipt or reason for 

rejection of the transmission, (b) an indication of any refund offset, (c) the reason for any delay in processing the tax return 

or refund, (d) notification that Form 8453-OL signature documents have not been received for the past two years, if required, 

and (e) the date of any refund.

© Spouse’s signature. If a joint tax return, both must sign. Date

Important!

You must enter

your SSN(s) above.

¶ ¶

6a

b I do not want direct deposit of my refund or I am not receiving a refund.

I authorize the U.S. Treasury and its designated Financial Agent to initiate an ACH electronic funds withdrawal entry 

to the financial institution account indicated in the tax preparation software for payment of my federal taxes owed

on this tax return and/or a payment of estimated tax. I further understand that this authorization may apply to future 

federal tax payments that I direct to be debited through the Electronic Federal Tax Payment System (EFTPS). In

order for me to initiate future payments, I request that the IRS send me a personal identification number (PIN) to

access EFTPS. This authorization is to remain in full force and effect until I notify the U.S. Treasury Financial Agent 

to terminate the authorization. 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.

c

Part I Form

2007
Form 8453-OL (2007) Page 2

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 need

it to ensure that you are complying with these

laws and to allow us to figure and collect the

right amount of tax.

P.O. box. Enter your box number only if the

post office does not deliver mail to your home.

Note. The address must match the address

shown on your electronically filed tax return.

Part II—Declaration of Taxpayer

● Routing number.

message. Clearly print or type the DCN in the

top left corner of Form 8453-OL. The first two

digits are always “00”. The next six digits are

the electronic filer identification number

(EFIN). The next five digits are the batch

number and serial number. The “8” 

represents the year the tax return is filed

(2008).

Refunds. Your refund should be issued within

3 weeks after the IRS has accepted your tax

return. However, some refunds may be

delayed because of compliance reviews to

ensure that tax returns are accurate.

Example. The EFIN is 509325. The batch

number is 000. The serial number is 56. The

DCN is 00-509325-00056-8.

Name and address. If you received a

peel-off name and address label from the

IRS, put the label in the name area. Cross out

any incorrect information and print the correct

information. Add any missing items, such as

your apartment number. If you did not receive

a label, print or type the information in the

spaces provided.

When and Where To File

Mail Form 8453-OL to the IRS on the next

working day after you have received

acknowledgment from your intermediate

service provider and/or transmitter that the

IRS has accepted your electronically filed tax

return. The address should be included in

your acknowledgment message. If not, mail

Form 8453-OL to the IRS at the applicable

address shown in the chart below. If you do

not receive an acknowledgment, you must

contact your intermediate service provider

and/or transmitter.

Who Must File

If you are filing a 2007 Form 1040, 1040A, 1040EZ,

or Form 1040-SS through an intermediate service

provider and/or transmitter and you do not use a

self-select PIN, you must file a signed 2007 Form

8453-OL with the Internal Revenue Service (IRS).

You are not required to provide the

information requested on a form that is subject

to the Paperwork Reduction Act unless the form

The average time and expenses required to

complete and file this form will vary depending

on individual circumstances. For the estimated

averages, see the instructions for your income

tax return.

IF you live in: THEN mail Form 8453-OL to:

Connecticut, Delaware, District of Columbia, Illinois, Indiana, Kansas, Maine, Maryland,

Massachusetts, Michigan, Minnesota, Missouri, New Hampshire, New Jersey, New York, Ohio,

Pennsylvania, Rhode Island, Vermont, Virginia, West Virginia, Wisconsin, APO/FPO New York

addresses

Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida, Georgia, Hawaii, Idaho,

Iowa, Kentucky, Louisiana, Mississippi, Montana, Nebraska, Nevada, New Mexico, North

Carolina, North Dakota, Oklahoma, Oregon, South Carolina, South Dakota, Tennessee, Texas,

Utah, Washington, Wyoming, APO/FPO addresses (other than APO/FPO New York addresses)

foreign and U.S. possession addresses, returns containing U.S. possession forms or Forms

2555, 2555-EZ, 8833, 8854, or 8891

Internal Revenue Service

Attn: Shipping and Receiving, 0254

Receipt and Control Operations

Andover, MA 05544-0254

Internal Revenue Service

Attn: Shipping and Receiving, 0254

Receipt and Control Branch

Austin, TX 73344-0254

General Instructions

Social security number (SSN). Be sure to

enter your SSN in the space provided on

Form 8453-OL. If a joint tax return, list the

SSNs in the same order as the first names.

Note. You must check all applicable boxes

on line 6.

● Account number.

● Type of account (checking or savings).

● Debit amount.

● Debit date (date you want the debit to

occur).

Signatures. Your electronically transmitted

tax return, will not be considered complete,

and therefore filed, unless and until the IRS

receives your signed Form 8453-OL. If a joint

tax return, your spouse must also sign. A

Form 8453-OL signed by an agent must have

a power of attorney attached that specifically

authorizes the agent to sign the tax return. To

do this, you can use Form 2848, Power of

Attorney and Declaration of Representative.

Refer to Pub. 947, Practice Before the IRS

and Power of Attorney, for guidance.

Part I—Tax Return Information

Line 5. Do not include any payment with

Form 8453-OL. The method of payment

depends on whether you check the box on

line 6b or 6c. For details, see the instructions

for Part II.

If you check box 6c, you must ensure that

the following information relating to the

financial institution account is provided in the

tax preparation software.

If there is an amount on line 5 and you check

box 6b and are paying by check or money

order, do not attach your payment to

Form 8453-OL. Instead, mail it by April 15,

2008, with Form 1040-V to the IRS at the

applicable address shown on that form. If you

do not have a Form 1040-V, you may be able

to get it from your intermediate service

provider and/or transmitter. You can also see

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. If you have suggestions for making this form

simpler, we would be happy to hear from you.

See the instructions for your income tax return.

Note. Do not mail a copy of your electronically

filed Form 1040, 1040A, 1040EZ, or Form

1040-SS to the IRS.

You may be able to file a completely

paperless tax return! Your tax

preparation software should contain

information about using a self-select personal

identification number (PIN) instead of filing

Form 8453-OL. Or, you can go to the IRS

website at www.irs.gov.

Purpose of Form

Use Form 8453-OL to:

● Authenticate the electronic portion of your

2007 Form 1040, 1040A, 1040EZ, or 

Form 1040-SS,

● Provide your consent to directly deposit any

refund and/or authorize an electronic funds

withdrawal for payment of federal taxes owed

and/or a payment of estimated tax.

● Send any required paper forms (do not

send Forms W-2, W-2G, or 1099-R), and

Refund information. You can check on the

status of your 2007 refund if it has been at

least 3 weeks from the date you filed your tax

return. To check on the status of your 2007

refund, do one of the following:

● Go to www.irs.gov and click on Where’s

My Refund.

● Call 1-800-829-1954.

● Call 1-800-829-4477 for automated refund

information and follow the recorded

instructions.

TIP

Line Instructions

Declaration control number (DCN). The

DCN is a 14-digit number assigned to your

tax return by your intermediate service

provider and/or transmitter. It should be

included in your acknowledgment

CAUTION

If you are filing Form 8453-OL only

because of Form 1040-SS, complete

line 4 in Part I. Leave lines 1, 2, 3,

and 5 blank. Also complete Part II.

your tax return instruction booklet for other

ways to get forms or go to the IRS website at

www.irs.gov.