Foreign Corporation Income Tax OMB No. 1545-1866

Declaration for an IRS e-file Return Form 8453-I

Department of the Treasury

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

Name of corporation Employer identification number

Tax Return Information (Whole dollars only)

1 Total income (Form 1120-F, Section II, line 11) 1

2 Taxable income (Form 1120-F, Section II, line 31) 2

3 Total tax (Form 1120-F, Schedule J, line 9) 3

4 Amount owed (Form 1120-F, page 1, line 7) 4

Sign

Here Signature of officer Title

Cat. No. 49728F Form 8453-I (2008)

© ©

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

Part III

Part I

Part II

Date ERO’s SSN or PTIN

ERO’s

Use

Only

ERO’s

signature

Check if selfemployed

Firm’s name (or yours

if self-employed),

address, and ZIP code

EIN

Phone no. ( )

©

©

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

Date Preparer’s SSN or PTIN

Paid

Preparer’s

Use Only

Preparer’s

signature

Check if self- © employed

©

Check if 

also 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 declaration is based on all information of which I have any knowledge.

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

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

Firm’s name (or yours

if self-employed),

address, and ZIP code Phone no. ( )

EIN

5 Overpayment (Form 1120-F, page 1, line 8)

I consent that the corporation’s refund be directly deposited as designated on the Form 8302, Electronic Deposit of

Tax Refund of $1 Million or More, that will be electronically transmitted with the corporation’s 2008 federal income tax

return. 

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

6a

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.

b

c

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 2008 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, any indication of a refund offset, 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.

I declare that I have reviewed the above corporation’s return and that the entries on Form 8453-I 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.

5

Date

2008
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.

Who Must File

The time needed to complete and file this form will vary

depending on individual circumstances. The estimated

average time is:

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.

When and Where To File

Purpose of Form

Part III. Declaration of Electronic Return

Originator (ERO) and Paid Preparer

Form 8453-I (2008) Page 2

Use Form 8453-I to:

File Form 8453-I with the corporation’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.

Learning about the law or the form 34 min.

Recordkeeping 4 hrs., 46 min.

Preparing the form 1 hr., 36 min.

Copying, assembling, and sending 

the form to the IRS 16 min.

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.

● Authenticate an electronic Form 1120-F, U.S. Corporation

Income Tax Return,

● Provide the corporation’s consent to directly deposit any

refund and/or authorize an electronic funds withdrawal for

payment of federal taxes owed.

If you are filing a 2008 Form 1120-F through an ISP and/or

transmitter and you are not using an ERO, you must file

Form 8453-I with your electronically filed return. An ERO can

use either Form 8453-I or Form 8879-I to obtain authorization

to file a corporation’s Form 1120-F.

Note. If the return is filed online through an ISP and/or

transmitter (not using an ERO), do not complete Part III.

Specific Instructions 

Name. Print or type the corporation’s name in the space

provided. 

Employer identification number (EIN). Enter the

corporation’s EIN in the space provided. 

Part II. Declaration of Officer 

Note. The corporate officer must check all applicable boxes

on line 6. 

If the corporation has tax due (line 4) and the officer did

not check box 6c, the rules for payment of the tax due

depend on whether the corporation maintains an office or

place of business in the United States. See Payment of Tax

Due in the instructions for Form 1120-F for these rules.

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-I 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-I 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:

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.

General Instructions

Note. Instead of filing Form 8453-I, 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-I, IRS e-file

Signature Authorization for Form 1120-F.

● 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

● An acknowledgment that the IRS has accepted the

corporation’s electronically filed return,

● The reason(s) for any delay in processing the return or

refund, and

● If a refund offset may occur.

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.

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-I 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.”

If the ERO makes changes to the electronic return after

Form 8453-I 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-I if either:

● The total income on Form 1120-F, Section II, line 11,

differs from the amount on the electronic return by more than

$150, or

● The taxable income on Form 1120-F, Section II, line 31, differs

from the amount on the electronic return by more than $100.