Form 8453-S

Department of the Treasury 

Internal Revenue Service

U.S. S Corporation Income Tax Declaration 

for an IRS e-file Return

▶ File electronically with the corporation’s tax return. (Don’t file paper copies.)

▶ Go to www.irs.gov/Form8453S for the latest information.

For calendar year 2019, or tax year beginning , 2019, and ending , 20 .

OMB No. 1545-0123

2019

Name of corporation Employer identification number

Part I Tax Return Information (whole dollars only)

1 Gross receipts or sales less returns and allowances (Form 1120-S, line 1c) . . . . . . 1 

2 Gross profit (Form 1120-S, line 3) . . . . . . . . . . . . . . . . . . . . 2 

3 Ordinary business income (loss) (Form 1120-S, line 21) . . . . . . . . . . . . . 3 

4 Net rental real estate income (loss) (Form 1120-S, Schedule K, line 2) . . . . . . . . 4 

5 Income (loss) reconciliation (Form 1120-S, Schedule K, line 18) . . . . . . . . . . 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 2019 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 doesn’t 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’m an officer of the above corporation and that the information I’ve 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 

2019 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 acknowledgement 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’ve reviewed the above corporation’s return and that the entries on Form 8453-S are complete and correct to the best of my knowledge. If I’m only 

a collector, I’m 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’ll give the officer a copy of all forms and information to be filed with the IRS, and I’ve 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’m also the Paid Preparer, under penalties of perjury I declare that I’ve 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’ve 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’ve 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’ve 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 instructions. Cat. No. 64422I Form 8453-S (2019)
Form 8453-S (2019) Page 2 

Future Developments

For the latest information about 

developments related to Form 8453-S and 

its instructions, such as legislation enacted 

after they were published, go to 

www.irs.gov/Form8453S.

General Instructions

Purpose of Form

Use Form 8453-S to:

• Authenticate an electronic Form 1120-S, 

U.S. Income Tax Return for an 

S Corporation;

• 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’re 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.

TIP

Instead of filing Form 8453-S, a 

corporate officer filing a 

corporation’s return through an 

ERO can sign the return using 

a personal identification number (PIN). For 

details, see Form 8879-S, IRS e-file 

Signature Authorization for Form 1120-S.

Who Must File

If you’re filing a 2019 Form 1120-S through 

an ISP and/or transmitter and you’re not 

using an ERO, you must file Form 8453-S 

with your electronically filed return. An ERO 

can use either Form 8453-S or Form 

8879-S to obtain authorization to file the 

corporation’s Form 1120-S.

When and Where To File

File Form 8453-S 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 and the 

officer didn’t 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-S.

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 won’t 

be considered complete, and therefore 

filed, unless either:

• Form 8453-S 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-S is used to select a PIN that’s 

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-S 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-S if either:

• The total income (loss) on Form 1120-S, 

line 6, differs from the amount on the 

electronic return by more than $150; or

• The ordinary business income (loss) on 

Form 1120-S, line 21, 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), 

don’t 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-S in the space for Paid 

Preparer Use Only. But if the paid preparer 

is also the ERO, don’t complete the paid 

preparer section. Instead, check the box 

labeled “Check if also paid preparer.”

Use of PTIN

Paid preparers. Anyone who’s 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 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. 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

The IRS generally issues a refund within 3 

weeks after accepting the return. 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’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. Internal Revenue 

Code section 6109 requires EROs to 

provide their identifying numbers on the 

return.

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.

The time needed to complete and file 

this form will vary depending on individual 

circumstances. The estimated burden for 

business taxpayers filing this form is 

approved under OMB control number 

1545-0123 and is included in the estimates 

shown in the instructions for their business 

income tax return.

Comments. You can send us comments 

from www.irs.gov/FormComments. Or you 

can write to the Internal Revenue Service, 

Tax Forms and Publications Division, 1111 

Constitution Ave. NW, IR-6526, 

Washington, DC 20224. Don’t send the 

form to this office.