Form 8453-S

Department of the Treasury 

Internal Revenue Service

U.S. 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. 1545-1867

2009

Name of corporation Employer identification number

Part I Tax Return Information (Whole dollars only)

1 Gross receipts or sales less returns and allowances (Form 1120S, line 1c) . . . . . . 1 

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

3 Ordinary business income (loss) (Form 1120S, line 21) . . . . . . . . . . . . . 3 

4 Net rental real estate income (loss) (Form 1120S, Schedule K, line 2) . . . . . . . . 4 

5 Income (loss) reconciliation (Form 1120S, Schedule K, line 18) . . . . . . . . . . 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 acknowledgement 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-S 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. 64422I Form 8453-S (2009)
Form 8453-S (2009) Page 2 

General Instructions

TIP

Instead of filing Form 8453-S, 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-S, IRS e-file Signature 

Authorization for Form 1120S.

Purpose of Form

Use Form 8453-S 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,

• 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 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.

When and Where To File

File Form 8453-S 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 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-S 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-S 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-S 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-S if either:

• The total income (loss) on Form 1120S, 

line 6 differs from the amount on the 

electronic return by more than $150, or

• The ordinary business income (loss) on 

Form 1120S, line 21 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-S 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 hr., 46 min.

Learning about the law or 

the form . . . . . . . . 28 min.

Preparing the form . . . 1 hr., 30 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.