Form 8453-C

2014

U.S. Corporation Income Tax Declaration for an IRS e-file Return 

Department of the Treasury 

Internal Revenue Service 

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

▶ Information about Form 8453-C and its instructions is at www.irs.gov/form8453c. 

For calendar year 2014, or tax year beginning , 2014, ending , 20 

OMB No. 1545-0123

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 2014 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 2014 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, 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 

Use Only

Print/Type preparer’s name Preparer's signature Date Check if 

self-employed

PTIN

Firm’s name ▶

Firm's address ▶

Firm's EIN ▶

Phone no.

For Privacy Act and Paperwork Reduction Act Notice, see instructions. Cat. No. 33331U Form 8453-C (2014) 
Form 8453-C (2014) Page 2 

Future Developments 

For the latest information about developments related to Form 8453-C 

and its instructions, such as legislation enacted after they were 

published, go to www.irs.gov/form8453c. 

General Instructions 

TIP

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 thirdparty 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 2014 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 Format (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 deposit the payment no later than the 15th day 

of the 3rd month after the end of its tax year. For more information on 

depositing taxes, see the Instructions for Form 1120. 

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, and 

• The reason(s) for any delay in processing the return or refund.

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 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.” 

Use of PTIN

Paid preparers. Anyone who is paid to prepare the corporation's return 

must enter their PTIN in Part III. For information on applying for and 

receiving a PTIN, see Form W-12, IRS Paid Preparer Tax Identification 

Number (PTIN) Application and Renewal, or visit www.irs.gov/ptin.

EROs who are not paid preparers. Only EROs who are not also the 

paid preparer of the return have the option to enter their PTIN or their 

social security number in the “ERO's Use Only” section of Part III. For 

information on applying for and receiving a PTIN, see Form W-12, IRS 

Paid Preparer Tax Identification Number (PTIN) Application and 

Renewal, or visit www.irs.gov/ptin.

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 EROs 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 . . . . . . . . 34 min. 

Preparing and sending the form to the IRS . . . . 1 hr., 52 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 send your comments to: Internal 

Revenue Service, Tax Forms and Publications Division, 1111 

Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not send the 

form to this address. Instead, see When and Where To File, earlier.