Declaration Control Number (DCN)

0 8 0 – – –

U.S. Individual Income Tax Declaration OMB No. 1545-0936 8453 for Electronic Filing Form

Department of the Treasury

Internal Revenue Service

For the year January 1–December 31, 1997

© See instructions on back.

Your first name and initial Last name Your social security number L

A

B

E

L

H

E

R

E

Use the

IRS label.

Otherwise,

please

print or

type.

If a joint return, spouse’s first name and initial Last name Spouse’s social security number

Home address (number and street). If a P.O. box, see instructions. Apt. no. Telephone number (optional)

( )

City, town or post office, state, and ZIP code For Paperwork Reduction Act

Notice, see instructions.

Tax Return Information (Whole dollars only)

1 Total income (Form 1040, line 22; Form 1040A, line 14; Form 1040EZ, line 4) 1

2 Total tax (Form 1040, line 53; Form 1040A, line 28; Form 1040EZ, line 10) 2

3 Federal income tax withheld (Form 1040, line 54; Form 1040A, line 29a; Form 1040EZ, line 7) 3

4 Refund (Form 1040, line 62a; Form 1040A, line 31a; Form 1040EZ, line 11a) 4

5 Amount you owe (Form 1040, line 64; Form 1040A, line 33; Form 1040EZ, line 12) 5

Direct Deposit of Refund (Optional—See instructions.)

6 Routing number

The routing number must be nine digits, and the

first two must be 01 through 12 or 21 through 32.

7 Account number

Attach Copy B of

Forms W-2, W-2G,

and 1099-R here.

Declaration of Taxpayer (Sign only after Part I is completed.)

Under penalties of perjury, I declare that the information I have given my ERO and the amounts in Part I above agree with the amounts on the

corresponding lines of the electronic portion of my 1997 Federal income tax return. To the best of my knowledge and belief, my return is true,

correct, and complete. I consent to my ERO sending my return, this declaration, and accompanying schedules and statements to the IRS. I also

consent to the IRS sending my ERO and/or transmitter an acknowledgment of receipt of transmission and an indication of whether or not my return

is accepted, and, if rejected, the reason(s) for the rejection. If the processing of my return or refund is delayed, I authorize the IRS to disclose to

my ERO and/or transmitter the reason(s) for the delay, or when the refund was sent.

Sign

Here © Your signature Date Spouse’s signature. If a joint return, BOTH must sign. Date

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

I declare that I have reviewed the above taxpayer’s return and that the entries on Form 8453 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 taxpayer will

have signed this form before I submit the return. I will give the taxpayer a copy of all forms and information to be filed with the IRS, and have followed all

other requirements in Pub. 1345, Handbook for Electronic Filers of Individual Income Tax Returns (Tax Year 1997). If I am also the Paid Preparer, under

penalties of perjury I declare that I have examined the above taxpayer’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.

Date Check Your social security number

if selfemployed

ERO’s

ERO’s signature

Use

Only

Firm’s name (or yours

if self-employed)

and address

EIN

ZIP code

Under penalties of perjury, I declare that I have examined the above taxpayer’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.

Date Check Preparer’s social security no.

if selfemployed

Preparer’s Paid signature

Preparer’s

Use Only

Firm’s name (or yours

if self-employed)

and address ZIP code

Part III

Part II

Part I

Part IV

©

©

©

©

© EIN

Cat. No. 62766T Form 8453 (1997)

If I have filed a balance due return, I understand that if the IRS does not receive full and timely payment of my tax liability, I will remain liable for

the tax liability and all applicable interest and penalties. If I have filed a joint Federal and state tax return and there is an error on my state return, I

understand my Federal return will be rejected.

IRS Use Only—Do not write or staple in this space.

I consent that my refund be directly deposited as designated in Part II, and declare that the information shown on lines 6 through 8 is correct. If I

have filed a joint return, this is an irrevocable appointment of the other spouse as an agent to receive the refund.

9a

I do not want direct deposit of my refund or am not receiving a refund.

Check if

also paid

preparer

8 Type of account: Checking Savings

97

b
Form 8453 (1997) Page 2

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.

P.O. Box. Enter the box number only if the

post office does not deliver mail to the

taxpayer’s home.

Caution: Some financial institutions do not

permit the deposit of a joint refund into an

individual account. The IRS is not

responsible when a financial institution

refuses a direct deposit.

Note: The address must match the address

shown on the electronically filed return.

The time needed to complete and file

this form will vary depending on individual

circumstances. The estimated average time

is 15 minutes. If you have comments

concerning the accuracy of this time

estimate or suggestions for making this

form simpler, we would be happy to hear

from you. You can write to the Tax Forms

Committee, Western Area Distribution

Center, Rancho Cordova, CA 95743-0001.

DO NOT send the form to this address.

Instead, see When and Where To File on

this page.

Part I—Tax Return Information

Part III—Declaration of Taxpayer

Line 5. Do not include the payment with

Form 8453. Instead, mail it by April 15,

1998, with Form 1040-V to the applicable

address shown on that form.

An electronically transmitted return will not

be considered complete, and therefore

filed, unless and until a Form 8453 signed

by the taxpayer is received by the IRS.

If the ERO makes changes to the

electronic return after Form 8453 has been

signed by the taxpayer but before it is

transmitted and either 1 or 2 below

applies, the ERO must have the taxpayer

complete and sign a corrected Form 8453.

Part II—Direct Deposit of Refund

Note: Taxpayers who want to have their

refund directly deposited must complete

Part II and check the box on line 9a. 

Line 6. If the routing number is not nine

digits or does not begin with 01 through 12

or 21 through 32, the direct deposit will be

rejected and a check sent.

1. The total income on line 1 differs from

the amount on the electronic return by

more than $25, or

2. The total tax on line 2, the refund on

line 4, or the amount owed on line 5 differs

from the amount on the electronic return

by more than $7.

Line 7. The account number can be up to

17 characters (both numbers and letters).

Include hyphens but omit spaces and

special symbols. If fewer than 17

characters, enter the number from left to

right and leave the unused boxes blank.

Part IV—Declaration of Electronic

Return Originator (ERO) and Paid

Preparer

Line Instructions

Declaration Control Number (DCN). The

DCN is a 14-digit number assigned by the

ERO to each return. Clearly type or print

the DCN in the top left corner of each

Form 8453. Enter the number after the IRS

has acknowledged receipt of the electronic

return as follows:

The IRS requires the ERO’s signature. A

paid preparer must sign Form 8453 in the

space for Paid Preparer’s Use Only. Only

handwritten signatures are acceptable. But

if the paid preparer is also the ERO, do not

complete the paid preparer’s section.

Instead, check the box labeled “Check if

also paid preparer.” For accounts payable through a financial

institution other than the one at which the

account is located, the taxpayer should

use a document such as an account

statement or account identification card

showing the routing number of the bank or

institution where the account is located. A

deposit slip should not be used because it

can contain internal routing numbers. If

there is any doubt about the correct

routing number, the taxpayer should

contact the financial institution and ask for

the correct routing number for direct

deposit (Electronic Funds Transfers).

Boxes Entry

File identification number

(always “00”)

1–2

Refund Information. Refund information is

available on TeleTax. See the instruction

booklet for Form 1040, 1040A, or 1040EZ

for the phone number.

Electronic filer identification

number (EFIN) assigned by the

IRS

3–8

Batch number (000 to 999)

assigned by the ERO

9–11

Serial number (00 to 99)

assigned by the ERO

12–13

Note: Some financial institutions may not

accept direct deposits into accounts that

are payable through another bank or

financial institution, including credit unions.

Year digit (for returns filed in

1998, the year digit is “8”)

14

Example. The EFIN is 509325. The

batch number is 000. The serial number is

56. The DCN is 00-509325-00056-8.

Name, Address, and Social Security

Number (SSN). If the taxpayer received a

peel-off label from the IRS, place the label

in the name area. Cross out any errors and

print the correct information. Add any

missing items, such as apartment number.

If the taxpayer did not receive a label, print

or type the information in the spaces

provided. Please verify that the SSN is

clear and correct. If a joint return, be sure

the names and SSNs are listed in the

same order.

When and Where To File

This form must be mailed to the service

center where the electronic return was

transmitted on the next working day after

the ERO has received acknowledgment

from the IRS that the return was accepted.

Only the Andover, Austin, Cincinnati,

Memphis, and Ogden Service Centers can

accept electronic returns. Get Pub. 1345,

Handbook for Electronic Filers of Individual

Income Tax Returns (Tax Year 1997). It has

step-by-step mailing instructions and

addresses for the service centers.

Use Form 8453 to:

● Authenticate the electronic portion of

Form 1040, 1040A, or 1040EZ,

● Send any accompanying paper

schedules or statements,

● Authorize the electronic return originator

(ERO) to transmit via a third-party

transmitter, and

● Provide the taxpayer’s consent to

directly deposit any refund.

Purpose of Form

Note: All taxpayers must check the box on

line 9a or line 9b.

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.

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.

General Instructions

A check, form, report, or other statement

generated by the financial institution

should show the routing number and

account number. On checks, the check

number usually follows the account

number at the bottom of the check. Be

sure not to include the check number.

Note: If the paid preparer’s signature

cannot be obtained on Form 8453, you

may attach a copy of Form 1040, 1040A,

or 1040EZ instead. Attach only pages 1

and 2, and write “COPY—DO NOT

PROCESS” on each page.