U.S. Electing Large Partnership Declaration OMB No. 1545-2058

for an IRS e-file Return

Form 8453-B

Department of the Treasury

Internal Revenue Service For calendar year 2008, or tax year beginning , 2008, ending , 20

Name of Partnership Employer identification number

Tax Return Information (Whole dollars only)

1 Gross receipts or sales less returns and allowances (Form 1065-B, line 1c) 1

2 Gross profit (Form 1065-B, line 3) 2

4

Taxable income (loss) from passive loss limitation activities (Form 1065-B, line 25)

4

Cat. No. 48214C Form 8453-B (2008)

Declaration of General Partner or Limited Liability Company Member Manager

5 Qualified dividends from other activities (Form 1065-B, Schedule K, line 3) 5

Part I

Part II

3 3

Taxable income (loss) from other activities (Form 1065-B, Schedule K, line 2)

File electronically with the partnership’s tax return. Do not file paper copies.

Sign

Here © Signature of general partner or limited liability company member manager Date

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

I declare that I have reviewed the above partnership’s return and that the entries on Form 8453-B 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 general

partner or limited liability company member manager will have signed this form before I submit the return. I will give the general partner or limited liability

company member manager 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 partnership’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.

Date Check ERO’s SSN or PTIN

if selfemployed

ERO’s ERO’s signature

Use

Only

Firm’s name (or

yours if self-employed),

address, and ZIP code

EIN

Phone no. ( )

Date Check Preparer’s SSN or PTIN

if selfemployed

Preparer’s Paid signature

Preparer’s

Use Only

Firm’s name (or

yours if self-employed),

address, and ZIP code Phone no. ( )

©

©

©

© EIN

Check if

also paid

preparer

Part III

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

6a

I elect to receive an email regarding the partnership’s payment from the financial agent involved in processing the

electronic funds withdrawal. Enter your email address ©

b

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

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

Under penalties of perjury, I declare that I am a general partner or limited liability company member manager of the above partnership 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 partnership’s 2008 federal income tax return. To the best of my knowledge and belief, the partnership’s return is 

true, correct, and complete. I consent to my ERO, transmitter, and/or ISP sending the partnership’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 acknowledgement of receipt of transmission and an indication 

of whether or not the partnership’s return is accepted, any indication of a refund offset, and, if rejected, the reason(s) for the rejection. If the processing of

the partnership’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.

Under penalties of perjury, I declare that I have examined the above partnership’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.

2008
Form 8453-B (2008) Page 2

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 write to the Internal

Revenue Service, Tax Products

Coordinating Committee,

SE:W:CAR:MP:T:T:SP, 1111 Constitution

Ave. NW, IR-6526, Washington, DC

20224. Do not send the form to this

address. Instead, see When and Where

To File on this page.

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 need it to ensure that you are

complying with these laws and to allow

us to figure and collect the right amount

of tax. Section 6109 requires return

preparers to provide their identifying

numbers on the return.

The time needed to complete and file

this form will vary depending on

individual circumstances. The estimated

average time is:

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

Purpose of Form

Who Must File

Use Form 8453-B to:

● Authenticate an electronic Form

1065-B, U.S. Return of Income for

Electing Large Partnerships,

● Authorize the ERO, if any, to transmit

via a third-party transmitter,

When and Where To File

Recordkeeping 2 hr., 9 min.

Learning about the law or

the form 6 min.

Preparing, copying,

assembling, and sending

the form to the IRS 8 min.

Specific Instructions

An electronically transmitted return will

not be considered complete, and

therefore filed, unless either:

● Routing number.

● Account number.

● Type of account (checking or savings).

● Debit amount.

If the signer of Part II checks box 6a,

the signer must ensure that the following

information relating to the financial

institution account is provided in the tax

preparation software.

● Debit date (date the partnership wants

the debit to occur).

Instead of filing Form 8453-B,

a general partner or limited

liability company member

manager filing an electing large

partnership’s return through an

electronic return originator (ERO) can

sign the return using a personal

identification number (PIN). For details,

see Form 8879-B, IRS e-file Signature

Authorization for Form 1065-B.

If you are filing a 2008 Form 1065-B

through an ISP and/or transmitter and

you are not using an ERO, you must file

Form 8453-B with your electronically

filed return. An ERO can use either Form

8453-B or Form 8879-B to obtain

authorization to file the partnership’s

Form 1065-B.

File Form 8453-B with the partnership’s

electronically filed income tax return.

Use a scanner to create a Portable

Document File (PDF) file of the

completed form. Your tax preparation

software will allow you to transmit this

PDF file with the return.

Name. Print or type the partnership’s

name in the space provided.

Employer identification number (EIN).

Enter the partnership’s EIN in the space

provided.

● Form 8453-B is signed by a general

partner or LLC member manager,

scanned into a PDF file, and transmitted

with the return, or

The signature in Part II allows the IRS

to disclose to the ERO, transmitter,

and/or ISP:

If the partnership’s return is filed

through an ERO, the IRS requires the

ERO’s signature. A paid preparer, if any,

must sign Form 8453-B in the space for

Paid Preparer’s 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.”

● The return is filed through an ERO and

Form 8879-B is used to select a PIN

that is used to electronically sign the

return.

● Authorize the intermediate service

provider (ISP) to transmit via a

third-party transmitter if you are filing

online (not using an ERO).

● An acknowledgement that the IRS has

accepted the partnership’s electronically

filed return,

● The reason(s) for any delay in

processing the return or refund, and

● If a refund offset may occur.

Note. If the return is filed online through

an ISP and/or transmitter (not using an

ERO), do not complete Part III.

Refunds. After the IRS has accepted the

return, the refund should be issued

within 3 weeks. However, some refunds

may be delayed because of compliance

reviews to ensure that returns are

accurate.

Part II—Declaration of

General Partner or Limited

Liability Company (LLC)

Member Manager

Note. The general partner or limited

liability company member manager must

check all applicable boxes on line 6.

If the ERO makes changes to the

electronic return after Part II of Form

8453-B has been signed, whether it was

before it was transmitted or if the return

was rejected after transmission, the ERO

must have the signer complete and sign

a corrected Form 8453-B if either:

● The total income (loss) on Form

1065-B, line 11 differs from the amount

on the electronic return by more than

$150, or

● The taxable income (loss) from passive

loss limitation activities on Form 1065-B,

line 25 differs from the amount on the

electronic return by more than $100.

Part III—Declaration of

Electronic Return Originator

(ERO) and Paid Preparer

TIP