Declaration Control Number (DCN)

0 0 – – – 8

U.S. Individual Income Tax Transmittal OMB No. 1545-0074 8453 for an IRS e-file Return Form

Department of the Treasury

Internal Revenue Service

For the year January 1–December 31, 2007

© See instructions on back.

Use the

IRS label.

Otherwise,

please

print or

type.

Form 8453 (2007)

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

Your first name and initial Last name Your social security number

L

A

B

E

L

H

E

R

E

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. Important!

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

You must enter

your SSN(s) above.

¶ ¶

For Paperwork Reduction Act Notice, see back of form.

2007

FILE THIS FORM ONLY IF YOU ARE ATTACHING ONE OR MORE

OF THE FOLLOWING FORMS OR SUPPORTING DOCUMENTS.

Check the applicable box(es) to identify the attachments.

Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes (or equivalent contemporaneous written

acknowledgment)

Form 3115, Application for Change in Accounting Method

Form 3468 - attach a copy of the first page of NPS Form 10-168a, Historic Preservation Certification Application (Part

2—Description of Rehabilitation), with an indication that it was received by the Department of the Interior or the State Historic 

Preservation Officer, together with proof that the building is a certified historic structure (or that such status has been

requested)

Form 4136 - attach the Certificate for Biodiesel and, if applicable, Statement of Biodiesel Reseller or a certificate from the

provider identifying the product as renewable diesel and, if applicable, a statement from the reseller

Form 5713, International Boycott Report

Form 8283, Noncash Charitable Contributions, Section A, (if any statement or qualified appraisal is required) or Section B,

Donated Property, and any related attachments (including any qualified appraisal or partnership Form 8283)

Form 8332, Release of Claim to Exemption for Child of Divorced or Separated Parents (or certain pages from a post-1984

decree or agreement, see instructions)

Form 8858, Information Return of U.S. Persons With Respect to Foreign Disregarded Entities

Form 8885, Health Coverage Tax Credit, and all required attachments

Schedule D-1, Continuation Sheet for Schedule D (Form 1040) (or a statement with the same information), if you elect not to 

include your transactions on the electronic short-term capital gain (loss) or long-term capital gain (loss) records

Worksheets 1 through 4 from Pub. 517, Social Security and Other Information for Members of the Clergy and Religious

Workers (or other statement showing the required information and computations)

DO NOT SIGN THIS FORM.

Cat. No. 62766T

Form 8864 - attach the Certificate for Biodiesel and, if applicable, Statement of Biodiesel Reseller or a certificate from the

provider identifying the product as renewable diesel and, if applicable, a statement from the reseller

Form 2848, Power of Attorney and Declaration of Representative (only for an electronic return signed by an agent)
Form 8453 (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 the box number only if the

post office does not deliver mail to the

taxpayer’s home.

Note. The address must match the address

shown on the electronically filed tax return.

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.

Line Instructions

Declaration control number (DCN). The DCN is

a 14-digit number assigned by the ERO to each

tax return. Clearly print or type the DCN in the top

left corner of each Form 8453 after the IRS has

acknowledged receipt of the electronic tax return.

The first two digits are the file identification

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

are the electronic filer identification number (EFIN)

assigned by the IRS. The next three digits are the

batch number (000 to 999) assigned by the ERO.

The next two digits are the serial number (00 to

99) assigned by the ERO. The last digit is the year

digit (for returns filed in 2008, the year digit is “8”).

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 the taxpayer 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 the taxpayer did

not receive a label, print or type the

information in the spaces provided.

When and Where To File

The ERO must mail Form 8453 to the IRS

within 3 business days after receiving

acknowledgement that the IRS has accepted

the electronically filed tax return. Mail Form

8453 to the IRS at the applicable address

shown in the chart below.

Use Form 8453 to send any required paper

forms or supporting documentation listed

next to the checkboxes on Form 8453 (do not

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

Purpose of Form

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.

General Instructions

Social security number (SSN). Be sure to

enter the taxpayer’s SSN in the space

provided on Form 8453. If a joint tax return,

list the SSNs in the same order as the first

names.

Note. Do not mail a copy of an electronically

filed Form 1040, 1040A, or 1040EZ to the

Internal Revenue Service (IRS).

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.

CAUTION

Do not attach any form or document

that is not shown on Form 8453 next

to the checkboxes. If you are

required to mail in any

documentation not listed on Form

8453, you cannot file the tax return electronically.

IF the electronic return was transmitted to: THEN mail Form 8453 to:

Andover or Kansas City

Submission Processing Center

Austin, Fresno, or Philadelphia 

Submission Processing Center

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

Post-1984 decree or agreement. If the

divorce decree or separation agreement went

into effect after 1984, the noncustodial parent

can attach certain pages from the decree or

agreement instead of Form 8332. To be able

to do this, the decree or agreement must

state all three of the following.

1. The noncustodial parent can claim the

child as a dependent without regard to any

condition (such as payment of support).

2. The other parent will not claim the child

as a dependent.

3. The years for which the claim is released.

The noncustodial parent must attach all of

the following pages from the decree or

agreement.

● Cover page (include the other parent’s SSN

on that page).

● The pages that include all of the

information identified in (1) through (3) above.

● Signature page with the other parent’s

signature and date of agreement.

Note. The noncustodial parent must attach the

required information even if it was filed with a

return in an earlier year.

Form 2848. An electronically transmitted

return signed by an agent must have a power

of attorney attached to Form 8453 that

specifically authorizes the agent to sign the

return.