Form 8453-EO

Department of the Treasury 

Internal Revenue Service 

Exempt Organization Declaration and Signature for 

Electronic Filing

For calendar year 2020, or tax year beginning , 2020, and ending , 20

For use with Forms 990, 990-EZ, 990-PF, 990-T, 1120-POL, 4720, and 8868 

▶ Go to www.irs.gov/Form8453EO for the latest information.

OMB No. 1545-0047

2020

Name of exempt organization or person subject to tax Taxpayer identification number

Part I Type of Return and Return Information (Whole Dollars Only)

Check the box for the type of return being filed with Form 8453-EO and enter the applicable amount, if any, from the return. If you 

check the box on line 1a, 2a, 3a, 4a, 5a, 6a, or 7a below, and the amount on that line of the return being filed with this form was 

blank, then leave line 1b, 2b, 3b, 4b, 5b, 6b, or 7b, whichever is applicable, blank (do not enter -0-). If you entered -0- on the return, 

then enter -0- on the applicable line below. Do not complete more than one line in Part I.

1a Form 990 check here ▶ b Total revenue, if any (Form 990, Part VIII, column (A), line 12) . . 1b

2a Form 990-EZ check here ▶ b Total revenue, if any (Form 990-EZ, line 9) . . . . . . . . 2b

3a Form 1120-POL check here ▶ b Total tax (Form 1120-POL, line 22) . . . . . . . . . . . 3b

4a Form 990-PF check here ▶ b Tax based on investment income (Form 990-PF, Part VI, line 5) . 4b

5a Form 8868 check here ▶ b Balance due (Form 8868, line 3c) . . . . . . . . . . . 5b

6a Form 990-T check here ▶ b Total tax (Form 990-T, Part III, line 4) . . . . . . . . . . 6b

7a Form 4720 check here ▶ b Total tax (Form 4720, Part III, line 1) . . . . . . . . . . 7b

Part II Declaration of Officer or Person Subject to Tax

8 I authorize the U.S. Treasury and its designated Financial Agent to initiate an Automated Clearing House (ACH) electronic funds 

withdrawal (direct debit) entry to the financial institution account indicated in the tax preparation software for payment of the 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 a copy of this return is being filed with a state agency(ies) regulating charities as part of the IRS Fed/State program, I certify that I 

executed the electronic disclosure consent contained within this return allowing disclosure by the IRS of this Form 990/990-EZ/ 

990-PF (as specifically identified in Part I above) to the selected state agency(ies).

Under penalties of perjury, I declare that I am an officer of the above named organization or I am the person subject to tax with

respect to (name of organization) , (EIN) ,

and that I have examined a copy of the 2020 electronic return and accompanying schedules and statements, and, to the best of my 

knowledge and belief, they are true, correct, and complete. I further declare that the amount in Part I above is the amount shown on the copy 

of the electronic return. I consent to allow my intermediate service provider, transmitter, or electronic return originator (ERO) to send the return 

to the IRS and to receive from the IRS (a) an acknowledgement of receipt or reason for rejection of the transmission, (b) the reason for any 

delay in processing the return or refund, and (c) the date of any refund.

Sign 

Here

▲

Signature of officer or person subject to tax Date ▲

Title, if applicable

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

I declare that I have reviewed the above return and that the entries on Form 8453-EO 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 organization officer or person subject to tax will have signed this form before I submit the return. I will give a copy of all forms and 

information to be filed with the IRS to the officer or person subject to tax, and have followed all other requirements in 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 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 return and accompanying schedules and statements, and, to the best of my knowledge 

and belief, they are true, correct, and complete. Declaration of preparer is based on all information of which the preparer has any knowledge.

Paid 

Preparer 

Use Only

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

selfemployed 

PTIN

Firm’s name ▶

Firm’s address ▶

Firm’s EIN ▶

Phone no. 

For Privacy Act and Paperwork Reduction Act Notice, see back of form. Cat. No. 36606Q Form 8453-EO (2020) 
Form 8453-EO (2020) Page 2 

TIP

Instead of filing Form 8453-EO, an organization officer or person 

subject to tax filing an exempt organization’s return through an 

electronic return originator (ERO) can sign the return using a 

personal identification number (PIN). For details, see Form 

8879-EO, IRS e-file Signature Authorization for an Exempt 

Organization.

Future Developments

For the latest information about developments related to Form 8453-EO and 

its instructions, such as legislation enacted after they were published, go to 

www.irs.gov/Form8453EO.

Purpose of Form

Use Form 8453-EO to:

• Authenticate the electronic Form 990, Return of Organization Exempt From 

Income Tax; Form 990-EZ, Short Form Return of Organization Exempt From 

Income Tax; Form 990-PF, Return of Private Foundation; Form 990-T, 

Exempt Organization Business Income Tax Return; Form 1120-POL, U.S. 

Income Tax Return for Certain Political Organizations; Form 4720, Return of 

Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue 

Code; or Form 8868, Application for Automatic Extension of Time To File an 

Exempt Organization 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’re filing online (not using an ERO); and

• Authorize an electronic funds withdrawal for payment of federal taxes owed 

(Form 990-PF, Form 990-T, Form 1120-POL, Form 4720, or Form 8868 with 

payment).

Who Must File

If you’re filing a 2020 Form 990, Form 990-EZ, Form 990-PF, Form 990-T, 

Form 1120-POL, Form 4720, or Form 8868 with payment through an ISP 

and/or transmitter and you’re not using an ERO, you must file Form 8453-EO 

with your electronically filed return. An ERO can use either Form 8453-EO or 

Form 8879-EO to obtain authorization to file a Form 990, Form 990-EZ, Form 

990-PF, Form 990-T, Form 4720, Form 1120-POL, or to file a Form 8868 with 

payment.

When To File

Form 990, Form 990-EZ, Form 990-PF, or Form 990-T. File Form 990,

Form 990-EZ, or Form 990-PF by the 15th day of the 5th month after the 

organization’s accounting period ends. For information on when to file Form 

990-T, see the Instructions for Form 990-T. If the regular due date falls on a 

Saturday, Sunday, or legal holiday, the organization may file on the next 

business day. The Form 8453-EO must be filed with the electronically filed 

Form 990, Form 990-EZ, Form 990-PF, or Form 990-T.

Form 1120-POL. File Form 1120-POL by the 15th day of the 4th month after 

the organization’s accounting period ends. If the regular due date falls on a 

Saturday, Sunday, or legal holiday, the organization may file on the next 

business day. The Form 8453-EO must be filed with the electronically filed 

Form 1120-POL.

Form 4720. Generally, file Form 4720 by the due date of the organization’s 

Form 990, 990-EZ, 990-PF, 990-T, or Form 5227, Split Interest Trust 

Information Return. If none of these forms is required, file Form 4720 by the 

15th day of the 5th month after the end of the tax year. The Form 8453-EO 

must be filed with the electronically filed Form 4720.

Form 8868. Generally, file Form 8868 by the due date of the return for which 

you’re requesting an extension. The Form 8453-EO must be filed with the 

electronically filed Form 8868.

How To File

File Form 8453-EO with the electronically filed 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.

Part II. Declaration of Officer or Person Subject to Tax

If a Form 990-PF, Form 990-T, Form 1120-POL, Form 4720, or Form 8868 

filer chooses to pay the tax due by electronic funds withdrawal (direct debit), 

check the box. Otherwise, leave the box blank.

If the officer or person subject to tax checks the box when filing Form 

990-PF, Form 990-T, Form 1120-POL, Form 4720, or Form 8868 with 

payment, that person 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, and

• Debit date (date the organization or person subject to tax wants the debit 

to occur).

In the third paragraph, check the appropriate box to declare whether you 

are an officer or person subject to tax (and enter the name of the 

organization and employer identification number (EIN)).

An electronically transmitted return will not be considered complete (and 

therefore not considered filed) unless either:

• Form 8453-EO is signed by an officer or person subject to tax, scanned 

into a PDF file, and transmitted with the return; or

• The return is filed through an ERO and Form 8879-EO is used to select a 

PIN that is used to electronically sign the return.

The signature of the officer or person subject to tax allows the IRS to 

disclose to the ISP, ERO, and/or transmitter:

• An acknowledgment that the IRS has accepted the electronically filed 

return, and

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

The declaration of officer or person subject to tax must be signed and 

dated by:

• The president, vice president, treasurer, assistant treasurer, chief 

accounting officer; or

• Any other officer or person subject to tax authorized to sign the return.

If this return contains instructions to the IRS to provide a copy(ies) of the 

return to a state agency(ies) regulating charities as part of the IRS Fed/State 

program, the checkbox in Part II must be checked.

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), don’t complete the ERO’s Use Only section in Part III.

If the return is filed through an ERO, the IRS requires the ERO’s signature. 

A paid preparer, if any, must sign Form 8453-EO in the space for Paid 

Preparer Use Only. But if the paid preparer is also the ERO, don’t complete 

the paid preparer’s section. Instead, check the box labeled Check if also paid 

preparer.

An ERO may sign the Form 8453-EO by rubber stamp, mechanical device, 

or computer software program. The alternative method of signing must 

include either a facsimile of the individual ERO’s signature or of the ERO’s 

printed name.

Use of PTIN

Paid preparers. Anyone who is paid to prepare the organization’s return 

must enter their PTIN in Part III. The PTIN entered must have been issued 

after September 27, 2010. 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 aren’t paid preparers. Only EROs who aren’t 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. If the PTIN is 

entered, it must have been issued after September 27, 2010. For information 

on applying for and receiving a PTIN, see Form W-12, or visit 

www.irs.gov/PTIN.

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’re required to give us the information. We need it to ensure that 

you’re complying with these laws and to allow us to figure and collect the 

right amount of tax.

You’re 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. However, certain returns and return information of tax exempt 

organizations and trusts are subject to public disclosure and inspection, as 

provided by section 6104.

The time needed to complete and file this form will vary depending on 

individual circumstances. The estimated burden for tax exempt organizations 

filing this form is approved under OMB control number 1545-0047 and is 

included in the estimates shown in the instructions for their information 

return.