U.S. Partnership Declaration and 

Signature for Electronic Filing Form 8453-P

Department of the Treasury

Internal Revenue Service

For calendar year 2005, or fiscal year beginning , 2005, and ending , 20 .

Name of partnership Employe

Partnership Return Information

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

Date Preparer’

Preparer’s

signature

Paid

Preparer’s

Use Only

Check

if selfemployed 

Firm’s name (or yours

if self-employed),

address, and ZIP code

Cat. No. 13880C 





 See instructions on back.

Part III

Part I

Part II

Declaration of General Partner or Limited Liability Company Member

Under penalties of perjury, I declare that the above amounts (or the amounts on the attached listing) agree with the amounts show

lines of the electronic portion of the 2005 U.S. Return(s) of Partnership Income. I have also examined a copy of the return(s) b

with the Internal Revenue Service, and all accompanying schedules and statements. To the best of my knowledge and belief

and complete. If I am not the transmitter, I consent that the return(s), including this declaration and accompanying schedules a

to the Internal Revenue Service by the return transmitter. I also consent to the IRS’ sending the transmitter an acknowledgment of 

Sign and an indication of whether or not the return is accepted, and, if rejected, the reason(s) for the rejection.

Here

 Signature of general partner or limited liability company member  Date

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

Under penalties of perjury, I declare that I have examined the above partnership return(s) and accompanying schedules and 

best of my knowledge and belief, they are true, correct, and complete. Declaration of preparer is based on all information of 

any knowledge.

For Privacy Act and Paperwork Reduction Act Notice, see instructions.

EIN 

Phone no. ( )

Part IV

Transmitter Information

6 Transmitter’s name

Telephon

Number, street, and room or suite no. (or a P.O. box if mail is not delivered to a street address)

City or town, state, and ZIP code

( )

I declare that I have reviewed the above partnership return(s) and that the entries on Form 8453-P are complete and cor

knowledge. If I am only a collector, I am not responsible for reviewing the return(s), and only declare that this form accurately 

return(s). A general partner or limited liability company member will have signed this form before I submit the return(s). I will g

or limited liability company member a copy of all forms and information to be filed with the IRS, and have followed all other 

in Pub. 1524, Procedures for the 1065 e-file Program, U.S. Partnership Return of Income for Tax Year 2005. If I am also th

penalties of perjury, I declare that I have examined the above partnership return(s) and accompanying schedules and stateme

my knowledge and belief, they are true, correct, and complete. Declaration of preparer is based on all information of whic

knowledge.

Date ERO

ERO’s

signature

ERO’s

Use Only Check if

also paid

preparer 

Firm’s name (or

yours if self-employed),

and address



 EIN 

ZIP code 

Check

if selfemployed 
Every partnership filing a 2005 Form 1065

electronically must file a signed Form 8453-P.

A single signature may be used for a multiple-return

filing if the person signing for the partnerships is

authorized to sign each return. The signer must

attach a multiple-return information listing according

to the instructions in Pub. 1524, Procedures for the

1065 e-file Program, U.S. Return of Partnership

Income for Tax Year 2005. Do not enter totals from

multiple returns on lines 1 through 5.

The time needed to complete and fi

vary depending on individual circumst

estimated average time is:

A partnership must file its return of income by the

15th day of the 4th month following the close of the

partnership’s tax year. This filing date also applies to

returns filed electronically. For returns filed

electronically, the transmitter must send the signed

Form 8453-P within 3 business days after the

electronic transmission has been accepted.

Purpose of Form

Caution. A tax return is not considered filed unless it

is signed. Form 8453-P is the signature document

that completes the filing of the Form(s) 1065 filed

electronically.

Recordkeeping 

Learning about the law or the form 

Preparing the form 

Copying, assembling, and sending

the form to the IRS 

Form 8453-P (2005) 

Privacy Act and Paperwork Reducti

We ask for the information on this form 

the Internal Revenue laws of the Unite

are required to give us the information

ensure that you are complying with th

allow us to figure and collect the right 

Section 6109 requires return preparers 

their identifying numbers on the return

Use Form 8453-P to:

Signature For Multiple-Return Filing

Who Must File

Declaration of Electronic Retu

Originator (ERO) and Paid Pre

A paid preparer who is not also the 

Form 8453-P in the space for Paid Pre

Only. A paid preparer who is also the 

instead check the box in the ERO’s U

labeled “Check if also paid preparer.”

Where To File

When To File

If you have comments concerning th

these time estimates or suggestions fo

form simpler, we would be happy to h

You can write to the Internal Revenue 

Products Coordinating Committee,

SE:W:CAR:MP:T:T:SP, 1111 Constitut

IR-6406, Washington, DC 20224. Do n

8453-P to this address. Instead, see W

this page.

You are not required to provide the 

requested on a form that is subject to 

Reduction Act unless the form display

control number. Books or records rela

or its instructions must be retained as 

contents may become material in the 

of any Internal Revenue law. Generally

and return information are confidentia

Internal Revenue Code section 6103.

● Authenticate the electronic Form 1065, U.S. Return

of Partnership Income; 

● Serve as a transmittal for any accompanying paper

schedules and statements; and 

● Authorize the electronic filer to transmit via a

third-party transmitter.

Internal Revenue Service

Ogden Submission Processing Center

Mail Stop 6052

Ogden, UT 84201

The ERO is one who deals directly wit

partnership and either prepares tax re

prepared tax returns, including Forms 

partnerships that file their returns elec

ERO’s signature is required by the IRS