U.S. Corporation Income Tax Declaration OMB No. 1545-1866

for an IRS e-file Return Form 8453-C

Department of the Treasury

Internal Revenue Service For calendar year 2003, or fiscal year beginning , 2003, and ending , 20

Name of corporation Employer identification number

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 Tax due (Form 1120, line 34) 4

Sign

Here Signature of officer Title

Cat. No. 33331U Form 8453-C (2003)

 

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

Part III

Part I

Part II

Date ERO’s SSN or PTIN

ERO’s

Use Only

ERO’s

signature

Check if selfemployed

Firm’s name (or yours

if self-employed),

address, and ZIP code

EIN

Phone no. ( )





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

Date Preparer’s SSN or PTIN

Paid

Preparer’s

Use Only

Preparer’s

signature

Check if self-  employed



Check if 

also 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 declaration is based on all information of which I have any knowledge.

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

For Paperwork Reduction Act Notice, see back of form.

Firm’s name (or yours

if self-employed),

address, and ZIP code Phone no. ( )

EIN

2003

5 Overpayment (Form 1120, line 35)

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 2003 Federal income tax return. 

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

6a

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.

b

c

Under penalties of perjury, I declare that I am an officer of the above named 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 2003

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.

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.

1345, Handbook for Authorized IRS e-file Providers, and Pub. 4163, Modernized e-File Information for Authorized IRS e-file Providers of Forms 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 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.

5

Date
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.

Who Must File

The time needed to complete and file this form will vary

depending on individual circumstances. The estimated

average time is:

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

Tax Products Coordinating Committee, Western Area

Distribution Center, Rancho Cordova, CA 95743-0001. 

Do not send Form 8453-C to this address. Instead, see 

When and Where To File on this page.

When and Where To File

Purpose of Form

Caution: Corporations required to attach certain forms and

schedules to their income tax return will not be able to file

electronically when the Form 1120 e-file program begins.

Visit www.irs.gov/efile for details.

Part III—Declaration of Electronic Return

Originator (ERO) and Paid Preparer

Form 8453-C (2003) Page 2

Use Form 8453-C to:

File Form 8453-C 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 the return.

Learning about the law or the form 28 min.

Recordkeeping 4 hrs., 46 min.

Preparing the form 1 hr., 30 min.

Copying, assembling, and sending 

the form to the IRS 16 min.

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.

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

Income Tax Return,

● Provide the corporation’s consent to directly deposit any

refund and/or authorize an electronic funds withdrawal for

payment of Federal taxes owed.

If you are filing a 2003 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.

Note: If the return is filed online through an ISP and/or

transmitter (not using an ERO), do not complete Part III.

Specific Instructions 

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. 

Part II—Declaration of Officer 

Note: The corporate officer must check all applicable boxes

on line 6. 

If there is an amount on line 4 and the officer checks box

6b and the corporation is using the Electronic Federal Tax

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

Coupon, to deposit 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 personal identification number (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:

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.

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.

● Authorize the electronic return originator (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

● 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.

If the corporation’s return is filed through an ERO, the IRS

requires the ERO’s signature and 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.”