Form 8453-PE

Department of the Treasury 

Internal Revenue Service

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

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

For calendar year 2010, or tax year beginning , 2010, and ending , 20 . 

OMB No. 1545-2034

2010

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, 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 

Part II Declaration of General Partner or Limited Liability Company Member Manager (see instructions)

Be sure to keep a copy of the partnership’s tax return.

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 2010 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.

Sign 

Here

▲

Signature of general partner or limited liability company 

member manager

Date ▲

Title

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-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 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 

self-employed

PTIN

Firm’s name ▶ Firm's EIN ▶

Firm's address ▶ Phone no.

For Privacy Act and Paperwork Reduction Act Notice, see instructions. Cat. No. 48316Z Form 8453-PE (2010)
Form 8453-PE (2010) Page 2

General Instructions

TIP

Instead of filing Form 8453-PE, a general partner or 

limited liability company member manager 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.

What's New

Paid preparers, and EROs that are also paid to prepare the 

partnership's return, are no longer permitted to enter their social 

security number when completing Part III of the Form 8453-PE. 

Anyone paid to prepare the partnership's return must enter a valid 

preparer tax identification number (PTIN) when completing Part III. 

See Use of PTIN, later, for more information.

Purpose of Form

Use Form 8453-PE to:

• Authenticate an electronic Form 1065, U.S. Return of Partnership 

Income; 

• Authorize the ERO, if any, to transmit via a third-party transmitter; 

and

• Authorize the intermediate service provider (ISP) to transmit via a 

third-party transmitter if you are filing online (not using an ERO).

Who Must File

If you are filing a 2010 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.

When and Where To File

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.

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

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 manager, 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.

The general partner or limited liability company member 

manager’s signature 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.

The declaration of general partner or limited liability company 

member manager must be signed and dated by:

• The president, vice president, treasurer, assistant treasurer, chief 

accounting officer, or

• Any other general partner or limited liability company member 

manager (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 manager, 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 

manager 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.

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-PE 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. The PTIN entered must have 

been issued after August 2010. For information on applying for

and receiving a PTIN, see Form W-12, IRS Paid Preparer Tax 

Identification Number (PTIN) Application, or visit 

www.irs.gov/taxpros.

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. If the PTIN is entered, it must have been issued after August 

2010. For information on applying for and receiving a PTIN, see 

Form W-12, IRS Paid Preparer Tax Identiification Number (PTIN) 

Application, or visit, www.irs.gov/taxpros.

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 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., 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.

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.