Form 8453-B

2014

U.S. Electing Large Partnership Declaration for an IRS e-file Return

Department of the Treasury 

Internal Revenue Service

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

▶ Information about Form 8453-B and its instructions is at www.irs.gov/form8453b.

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

OMB No. 1545-0123

Name of Partnership Employer identification number

Part I 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 

3 Taxable income (loss) from passive loss limitation activities (Form 1065-B, line 25) . . . 3 

4 Taxable income (loss) from other activities (Form 1065-B, Schedule K, line 2) . . . . . 4 

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

Part II Declaration of General Partner or Limited Liability Company Member Manager

6 a 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.

b 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 ▶

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 2014 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, 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.

Sign 

Here 

▲

Signature of general partner or limited liability company member manager Date

Part III 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.

ERO’s 

Use 

Only

ERO’s 

signature ▲

Date Check if also 

paid 

preparer

Check if 

selfemployed

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 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.

Paid 

Preparer 

Use Only

Print/Type preparer’s name Preparer's signature Date Check if 

selfemployed

PTIN

Firm’s name ▶

Firm's address ▶

Firm's EIN ▶

Phone no.

For Privacy Act and Paperwork Reduction Act Notice, see instructions. Cat. No. 48214C Form 8453-B (2014)
Form 8453-B (2014) Page 2 

General Instructions

TIP

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.

Future Developments

For the latest information about 

developments related to Form 8453-B 

and its instructions, such as legislation 

enacted after they were published, go to 

www.irs.gov/form8453b.

Purpose of Form

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, and

• Authorize the intermediate service 

provider (ISP) to transmit via a thirdparty transmitter if you are filing online 

(not using an ERO).

Who Must File

If you are filing a 2014 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.

When and Where To File

File Form 8453-B with the partnership’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 partnership’s

name in the space provided.

Employer identification number (EIN). 

Enter the partnership’s EIN in the space

provided.

Part II—Declaration of 

General Partner or Limited 

Liability Company Member 

Manager

Note. The general partner or limited

liability company (LLC) member manager 

must check all applicable boxes on line 6.

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.

• Routing number.

• Account number.

• Type of account (checking or savings).

• Debit amount.

• Debit date (date the partnership wants 

the debit to occur).

An electronically transmitted return will 

not be considered complete, and 

therefore filed, unless either:

• 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 return is filed through an ERO and 

Form 8879-B is used to select a PIN that 

is used to electronically sign the return.

The signature in Part II allows the IRS 

to disclose to the ERO, transmitter, and/

or ISP:

• An acknowledgement that the IRS has 

accepted the partnership’s electronically 

filed return, and

• The reason(s) for any delay in 

processing the return or refund.

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

Note. If the return is filed online through

an ISP and/or transmitter (not using an

ERO), do not complete Part III.

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 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 partnership'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 Indentification 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. The IRS generally issues a 

refund within 3 weeks of accepting the 

return. However, some refunds may be 

delayed because of compliance reviews 

to ensure that 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 need it to ensure that you are

complying with these laws and to allow

us to figure and collect the right amount

of tax. Internal Revenue Code section 

6109 requires EROs 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 . . . . 2 hr., 9 min.

Learning about the law or 

the form . . . . . . . . 6 min.

Preparing and sending 

the form to the IRS . . . . 8 min.

Comments. You can send us comments 

by going to www.irs.gov/formspubs,

clicking on “More Information,” and then 

clicking on “Give us Feedback.” You can 

also send your comments to the 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.