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 2009, or tax year beginning , 2009, and ending , 20 . 

OMB No. 1545-2034

2009

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 2009 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’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. 48316Z Form 8453-PE (2009)
Form 8453-PE (2009) Page 2

General Instructions

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.

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 2009 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’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.”

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 . . . . . . . . . . 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.