Form 8453-C

Department of the Treasury 

Internal Revenue Service 

U.S. Corporation Income Tax Declaration 

for an IRS e-file Return 

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

For calendar year 2009, or tax year beginning , 2009, ending , 20 

OMB No. 1545-1866 

2009

Name of corporation Employer identification number 

Part I Tax Return Information (Whole dollars only) 

1 Total income (Form 1120, line 11) . . . . . . . . . . . . . . . . . . . . . 1 

2 Taxable income (Form 1120, line 30) . . . . . . . . . . . . . . . . . . . . 2 

3 Total tax (Form 1120, line 31) . . . . . . . . . . . . . . . . . . . . . . 3 

4 Amount owed (Form 1120, line 34) . . . . . . . . . . . . . . . . . . . . 4 

5 Overpayment (Form 1120, line 35) . . . . . . . . . . . . . . . . . . . . . 5 

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

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

Corporate Tax Refund, that will be electronically transmitted with the corporation’s 2009 federal income tax return. 

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 (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. 

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 2009 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. 

Sign 

Here © Signature of officer Date © Title

Part III 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-C 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. 

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 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. 

Paid 

Preparer’s 

Use Only

Preparer’s 

signature © Date Check if 

selfemployed

Preparer’s SSN or PTIN

Firm’s name (or 

yours if self-employed), 

address, and ZIP code © EIN

Phone no. 

For Privacy Act and Paperwork Reduction Act Notice, see instructions. Cat. No. 33331U Form 8453-C (2009) 
Form 8453-C (2009) Page 2 

General Instructions 

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

Authorization for Form 1120. 

Purpose of Form 

Use Form 8453-C to: 

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

Income Tax Return, 

● 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 

● Provide the corporation’s consent to directly deposit any 

refund and/or authorize an electronic funds withdrawal for 

payment of federal taxes owed. 

Who Must File 

If you are filing a 2009 Form 1120 through an ISP and/or 

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

8453-C with your electronically filed return. An ERO can use 

either Form 8453-C or Form 8879-C to obtain authorization to 

file a corporation’s Form 1120. 

When and Where To File 

File Form 8453-C 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. 

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 corporation must use the Electronic Federal 

Tax Payment System (EFTPS) or Form 8109, Federal Tax 

Deposit Coupon, to pay its tax. The corporation must deposit 

the payment no later than the 15th day of the 3rd 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. 

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-C 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-C 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: 

● An acknowledgement 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. 

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. 

If the ERO makes changes to the electronic return after Form 

8453-C 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-C if either: 

● The total income on Form 1120, line 11, differs from the 

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

● The taxable income on Form 1120, line 30, 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 corporation’s return is filed through an ERO, the IRS 

requires the ERO’s signature. A paid preparer, if any, must sign 

Form 8453-C 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.” 

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. 

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. 

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 . . . . . . . . . . . . 4 hrs., 46 min.

Learning about the law or the form . . . . . . . . 34 min. 

Preparing the form . . . . . . . . . . . 1 hr., 36 min.

Copying, assembling, and sending 

the form to the IRS . . . . . . . . . . . . . 16 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.