U.S. Partnership Declaration for an IRS e-file Return OMB No. 1545-2034

Form 8453-PE

Department of the Treasury

Internal Revenue Service For calendar year 2006, or tax year beginning , 2006, and 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, line 1c) 1

2 Gross profit (Form 1065, line 3) 2

3 Ordinary business income (loss) (Form 1065, line 22) 3

4 Net rental real estate income (loss) (Form 1065, Schedule K, line 2) 4

5 Other net rental income (loss) (Form 1065, Schedule K, line 3c) 5

Date Preparer’s SSN or PTIN

Preparer’s

signature

Paid

Preparer’s

Use Only

Check if

selfemployed

Firm’s name (or

yours if self-employed),

address, and ZIP code

Cat. No. 48316Z Form 8453-PE (2006)

©

©

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

Part III

Part I

Part II Declaration of General Partner or Limited Liability Company Member (see instructions) Be sure to

keep a copy of the partnership’s tax return.

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

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.

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

EIN

Phone no. ( )

I declare that I have reviewed the above partnership’s return and that the entries on Form 8453-PE 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 will have signed this form before I submit the return. I will give the general partner or limited liability company member 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. 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 ERO’s SSN or PTIN

ERO’s

signature

ERO’s

Use

Only

Check if

also paid

preparer

Firm’s name (or

yours if self-employed),

address, and ZIP code

©

© EIN

Check if

selfemployed

Under penalties of perjury, I declare that I am a general partner or limited liability company member 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 2006 federal return of partnership income. 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 is delayed, I authorize the IRS to disclose to my ERO, transmitter, 

and/or ISP the reason(s) for the delay.

© Signature of general partner or limited liability company member © Title

Sign

Here Date

Phone no. ( )

2006
Do not file Form 8453-P if you are using the

new electronic filing system. Instead file Form

8453-PE, U.S. Partnership Declaration for an

IRS e-file Return. See the Instructions for Form

1065 for more information.

If you are filing a 2006 Form 1065 through an ISP and/or

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

Form 8453-PE with your electronically filed return. An

ERO can use either Form 8453-PE or Form 8879-PE to

obtain authorization to file the partnership’s Form 1065.

File Form 8453-PE 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.

The time needed to complete and file this form will vary

depending on individual circumstances. The estimated

average time is:

The general partner or limited liability company

member’s signature allows the IRS to disclose to the

ERO, transmitter, and/or ISP:

Purpose of Form

Recordkeeping 2 hr., 52 min.

Learning about the law or the form 6 min.

Preparing the form, copying,

assembling, and sending

the form to the IRS 9 min.

Form 8453-PE (2006) Page 2

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.

Use Form 8453-PE to:

When and Where To File

Who Must File

Part III—Declaration of Electronic Return

Originator (ERO) and Paid Preparer

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-PE 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.”

Specific Instructions

Part II—Declaration of General Partner or

Limited Liability Company Member

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-6406, Washington, DC 20224. Do not send the

form to this address. Instead, see When and Where To File

on this page.

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 the electronic Form 1065, U.S. Return of

Partnership Income; 

● Authorize the ERO, if any, to transmit via a third-party

transmitter, and

● Authorize intermediate service provider (ISP) to transmit

via a third-party transmitter if you are filing online (not

using an ERO).

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

provided.

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

transmitter (not using an ERO), do not complete

Part III.

General Instructions

CAUTION

TIP

Instead of filing Form 8453-PE, a general

partner or limited liability company member

filing a partnership’s return through an

electronic return originator (ERO) can sign the

return using a personal identification number (PIN). For

details, see Form 8879-PE, IRS e-file Signature

Authorization for Form 1065.

Employer identification number (EIN). Enter the

partnership’s EIN in the space provided.

● An acknowledgement that the IRS has accepted the

partnership’s electronically filed return, and

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

● The president, vice president, treasurer, assistant

treasurer, chief accounting officer, or

● Any other general partner or limited liability company

member (such as tax officer) authorized to sign the

partnership’s income tax return.

If the ERO makes changes to the electronic return after

Form 8453-PE has been signed by the general partner or

limited liability company member, whether it was before it

was transmitted or if the return was rejected after

transmission, the ERO must have the general partner or

limited liability company member complete and sign a

corrected Form 8453-PE if either:

● The total income (loss) on Form 1065, line 8 differs from

the amount on the electronic return by more than $150, or

● The ordinary business income (loss) on Form 1065, line

22 differs from the amount on the electronic return by

more than $100.

The declaration of general partner or limited liability

company member must be signed and dated by:

An electronically transmitted return will not be considered

complete, and therefore filed, unless either:

● Form 8453-PE is signed by a general partner or limited

liability company member, scanned into a PDF file, and

transmitted with the return, or

● The return is filed through an ERO and Form 8879-PE is

used to select a PIN that is used to electronically sign the

return.