2 Gross profit (Form 1120S, line 3) 2

4

Ordinary income (loss) from trade or business activities (Form 1120S, line 21)

4

Form 84Cat. No. 64422I

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

5 Income (loss) (Form 1120S, Schedule K, line 23) 5

Part II

3 3

Net income (loss) from rental real estate activities (Form 1120S, Schedule K, line 2)

Sign

Here  Signature of officer Date Title

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

I declare that I have reviewed the above corporation’s return and that the entries on Form 8453-S are complete and correct to the best of m

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. T

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 

all other requirements in Pub. 1345, Handbook for Authorized IRS e-file Providers, and Pub. 4163, Modernized e-file Information for Authorized e

for Form 1120/1120S. If I am also the Paid Preparer, under penalties of perjury I declare that I have examined the above corporation’s return and a

schedules and statements, and to the best of my knowledge and belief, they are true, correct, and complete. This Paid Preparer declaration is 

information of which I have any knowledge.

Date Check ERO’s SSN or PT

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 o

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 Paperwork Reduction Act Notice, see instructions on back of form.

6a I consent that the corporation’s refund be directly deposited as designated on the Form 8050, Direct Depos

Corporate Tax Refund, that will be electronically transmitted with the corporation’s 2003 Federal income 

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

c I authorize the U.S. Treasury and its designated Financial Agent to initiate an electronic funds withdrawal (di

entry to the financial institution account indicated in the tax preparation software for payment of the corpora

Federal taxes owed on this return, and the financial institution to debit the entry to this account. To revoke p

must contact the U.S. Treasury Financial Agent at 1-888-353-4537 no later than 2 business days prior to th

(settlement) date. I also authorize the financial institutions involved in the processing of the electronic payme

taxes to receive confidential information necessary to answer inquiries and resolve issues related to the pay

If the corporation is filing a balance due return, I understand that if the IRS does not receive full and timely paymen

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

Under penalties of perjury, I declare that I am an officer of the above named corporation and that the information I have given my intermediate se

(ISP), electronic return originator (ERO) and the amounts in Part I above agree with the amounts on the corresponding lines of the electronic 

S corporation’s 2003 Federal income tax return. To the best of my knowledge and belief, the S corporation’s return is true, correct and compl

to my ISP, ERO, and/or transmitter, sending the S corporation’s return, this declaration, and accompanying schedules and statements to t

consent to the IRS sending my ISP, ERO, and/or transmitter, an acknowledgement of receipt of transmission and an indication of whether 

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 S 

return or refund is delayed, I authorize the IRS to disclose to my ISP, ERO, and/or transmitter, the reason(s) for the delay, or when the refund 

Under penalties of perjury, I declare that I have examined the above corporation’s return and accompanying schedules and statements, and 

my knowledge and belief, they are true, correct, and complete. This declaration is based on all information of which I have any knowledge.
Printed on recycled paper

If you have comments con

the accuracy of these time e

or suggestions for making th

simpler, we would be happy 

from you. You can write to t

Products Coordinating Comm

Western Area Distribution Ce

Rancho Cordova, CA 95743

Do not send Form 8453-S t

address. Instead, see How T

on this page.

Paperwork Reduction Act 

We ask for the information o

form to carry out the Interna

laws of the United States. Yo

required to give us the inform

need it to ensure that you ar

complying with these laws a

allow us to figure and collec

amount of tax.

The time needed to comp

file this form will vary depen

individual circumstances. Th

estimated average time is:

You are not required to pro

information requested on a f

is subject to the Paperwork 

Act unless the form displays 

OMB control number. Books 

records relating to a form or 

instructions must be retained 

as their contents may becom

material in the administration 

Internal Revenue law. Gener

returns and return informatio

confidential, as required by I

Revenue Code section 6103

Who Must File

Use Form 8453S to:

● Authenticate an electronic Form

1120S, U.S. Income Tax Return for an

S Corporation,

● Authorize the ERO, if any, to

transmit via a third-party transmitter,

When and Where To File

Recordkeeping 4 h

Learning about the law or

the form 

Preparing the form 1 h

Copying, assembling, and

sending the form to the IR

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 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.

● Debit date (date the corporation

wants the debit to occur).

● Provide the corporation’s consent to

directly deposit any refund and/or

authorize an electronic funds

withdrawal for payment of Federal

taxes owed.

Caution: Corporations required to

attach certain forms and schedules to

their income tax return will not be able

to file electronically when the Form

1120S e-file program begins. Visit

www.irs.gov/efile for details.

If you are filing a 2003 Form 1120S

through an ISP and/or transmitter and

you are not using an ERO, you must

file Form 8453-S with your

electronically filed return. An ERO can

use either Form 8453-S or Form

8879-S to obtain authorization to file

the corporation’s Form 1120S.

File Form 8453-S with the

corporation’s electronically filed

income tax return. Use a scanner to

create a pdf file of the completed

form. Your tax preparation software

will allow you to transmit this pdf file

with your return.

Name. Print or type the corporation’s

name in the space provided.

Employer identification number

(EIN). Be sure to enter the

corporation’s EIN in the space

provided.

y 

month after the end of its tax year. For

EFTPS deposits to be made timely,

the corporation must initiate the

transaction at least 1 business day

before the date the deposit is due.

● Form 8453-S is signed by a

corporate officer, scanned into a pdf

file, and transmitted with the return or

The officer’s signature allows the

IRS to disclose to the ISP, ERO,

and/or transmitter:

The declaration of officer must be

signed and dated by:

any, must sign Form 8453S 

space for Paid Preparer’s U

But if the paid preparer is al

ERO, do not complete the p

preparer section. Instead, ch

box labeled “Check if also p

preparer.”

● The return is filed through an ERO

and Form 8879-S is used to select a

PIN that is used to electronically sign

the return.

● 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.

● Authorize the ISP to transmit via a

third-party transmitter if you are filing

online (not using an ERO), and

● An acknowledgement that the IRS

has accepted the corporation’s

electronically filed return,

● The reason(s) for a 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.