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IRSOther IRS Forms (7000–9999)

Official form guide

Form 8453-PE: E-file Declaration for Form 1065

IRS Form 8453-PE is the E-file Declaration for Form 1065, used to authenticate electronic returns of partnership income or administrative adjustment requests (AAR). It must be filed with the return for calendar year 20XX and tax year beginning XX/ending XX.

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Form Overview

IRS Form 8453-PE - E-file Declaration for Form 1065

IRS Form 8453-PE is the E-file Declaration for Form 1065, used to authenticate electronic returns of partnership income or administrative adjustment requests (AAR). It must be filed with the return for calendar year 20XX and tax year beginning XX/ending XX.

Part I collects key identifying information, such as gross receipts or sales less returns and allowances. Part II requires a declaration signed by a partner/member or PR/DI, while Part III details the Electronic Return Originator (ERO) and any Paid Preparer's PTIN.

Risk Radar

Scan points
  • 1If the total income (loss) differs by more than $150 from the electronic return, a corrected Form 8453-PE is required.
  • 2Filing without printing or typing the partnership's name in Part I.
  • 3Entering an incorrect Employer identification number (EIN) in Part I.
  • 4Signing Part II incorrectly based on whether the filing is a Return or AAR.
  • 5Omitting required declarations in Part II when filing as part of an AAR.

Plain English

This form officially declares that an electronic copy of your partnership's Form 1065 is accurate. By filing it, you authorize the software or service provider to transmit the return electronically to the IRS. It confirms the financial figures match what was reported on the main tax document.

Submission Date

  • Filing date: 2026-01-12 13:11:00
  • Preparation window: collect IDs, supporting records, and signatures in advance.
  • Final review: verify names, dates, and required fields before submission.

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Glossary Terms

electronicfinancialdocumentincomegross

Hover a term to preview the meaning.

What this form is for

  • Use this form when filing an electronic Form 1065 (U.S. Return of Partnership Income) or an Administrative Adjustment Request (AAR).
  • Do not use it when you are only a collector; in that case, the partner or member or PR or DI must sign before submission.
  • Check Form 8879-PE instead when a partner or member filing through an ERO chooses to sign using a Personal Identification Number (PIN).

Form selector

Use this form or another form?

Filing via ISP/Transmitter without ERO

You must file this form with your electronically filed return or AAR.

✓ Confirm the required filing method.

Form 1065

Paid Preparer is also the ERO

Do not complete the Paid Preparer section; instead, check the box labeled “Check if also paid preparer.”

✓ Ensure you select the correct checkbox.

Form 1065

Filing through an ERO (when a partner/member files)

The IRS requires the ERO’s signature on the form.

✓ Verify the ERO section is completed correctly.

Form 1065

Deadline or filing window

The filing trigger is the submission of the electronically filed return or AAR. The declaration must be attached to that electronic submission. There are no specific extensions listed in the source for this form itself; it accompanies the main return.

Checklist

What you need before filling it out

1

Gross receipts or sales less returns and allowances

Form 1065, line 1c · Part I: Form 1065 Information

⚠ Not stated in the official source (for specific entry)✕ Medium
2

Net rental real estate income (loss)

Form 1065, Schedule K, line 2 · Part I: Form 1065 Information

⚠ Ensure you use whole dollars only for entries.✕ Low
3

Signature of partner or member or PR or DI if the PR is an entity

Sign Here area (Part III) · Part III: Declaration of Electronic Return Originator (ERO) and Paid Preparer

⚠ Must be signed before submitting the return or AAR.✕ High
4

Paid Preparer's PTIN

Part III, under ERO’s Use Only section · Part III: Declaration of Electronic Return Originator (ERO) and Paid Preparer

⚠ Required for anyone paid to prepare the partnership’s return or AAR.✕ Medium
5

IRO/PP declaration basis

Part III, general declaration text · Part III: Declaration of Electronic Return Originator (ERO) and Paid Preparer

⚠ Must declare that entries are complete and correct to the best of knowledge.✕ High

Before you submit

  1. 1Confirm you have signed Form 8453-PE before submitting the return or AAR.
  2. 2Verify that all entries in Part I (Form 1065 Information) are in whole dollars only.
  3. 3If applicable, confirm the Paid Preparer has entered their PTIN in Part III.
  4. 4Check if the signer is also the Paid Preparer; if so, check the designated box.
  5. 5Ensure the ERO’s signature and date are present if filing through an ERO.
  6. 6If you are not using an ERO but filing via ISP/transmitter, confirm this form accompanies the return or AAR.
  7. 7Confirm that the partnership's EIN is correctly listed on Form 8453-PE.

How to file this form

  1. 1Complete Part I by entering required data from Form 1065 (e.g., Gross receipts, Ordinary business income).
  2. 2Fill out the signature block in Part III with the name and title of the partner or member/PR/DI.
  3. 3If applicable, complete the ERO's Use Only section by entering identifying numbers (SSN/PTIN) and firm details.
  4. 4Sign Form 8453-PE before transmitting it electronically with the partnership’s return or AAR.
  5. 5Use a scanner to create a Portable Document Format (PDF) file of the completed form for submission.

Known limitations

  1. 1A partner or member filing a partnership’s return or AAR through an ERO can use Form 8879-PE instead of Form 8453-PE.
  2. 2If the electronic return originator (ERO) is present, they may use Form 8879-PE to obtain authorization for the partnership's Form 1065.
  3. 3The form must be filed with the partnership’s electronically filed return or administrative adjustment request (AAR); paper copies should not be filed.

Field map

Compact field-by-field guide

6 fields

General Info

2 items

Taxpayer Name and TIN

Full legal name and taxpayer identification number (SSN or EIN).

Requiredtext
Address

Current mailing address.

Requiredtext

Details

2 items

Required Information

Complete all applicable sections of this form according to the official IRS instructions.

Requiredtext
Amount (if applicable)

Enter the relevant dollar amount if this form involves tax calculation.

amount

Certification

1 items

Certification Statement

Read and acknowledge any certifications required by this form.

Requiredcheckbox

Signatures

1 items

Signature

Sign and date. Unsigned forms cannot be processed.

Requiredsignature
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Current form status
IRS

The current edition is Revision December 2025, and the form instructions are in continuous use, meaning they will be updated as needed; the source directs users to www.irs.gov/Form8453PE for the latest information.

What changed or needs a fresh check

  • Edition date — confirm Revision December 2025
  • Form number — confirm it reads Form 8453-PE
  • Purpose — confirm it covers E-file Declaration for Form 1065
  • Filing method — confirm you are filing electronically (not paper copies)
  • OMB No. — confirm the number is 1545-0123

Form Preview

Form 8453-PE page 1

Page 1

Form 8453-PE page 2

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Quick Facts

Partners or members must file Form 8453-PE if they are using an Intermediate Service Provider (ISP) and/or transmitter without using an Electronic Return Originator (ERO). An ERO can also use this form to obtain authorization for the partnership’s Form 1065.
Part I collects key identifying information, such as gross receipts or sales less returns and allowances. Part II requires a declaration signed by a partner/member or PR/DI, while Part III details the Electronic Return Originator (ERO) and any Paid Preparer's PTIN.
Form 8453-PE must be filed with the partnership’s electronically filed return or AAR. The form is used for calendar year 20XX, or tax years beginning XX/ending XX.
The completed Form 8453-PE must be submitted as a Portable Document Format (PDF) file along with the electronically filed return or AAR. This PDF can be transmitted via your tax preparation software.
Failure to correctly complete this form means the declaration of accuracy is not officially attached to the electronic submission, which may result in issues during processing.
First, print or type the partnership's name and EIN into Part I. Next, sign Part II based on whether the filing is a return or AAR. Finally, if using an ERO, complete Part III with the appropriate preparer/ERO identification numbers.

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After you file

  1. 1Keep a copy of the partnership’s Return of Partnership Income or AAR after filing Form 8453-PE.
  2. 2Retain books or records relating to Form 8453-PE and its instructions as long as their contents may become material in the administration of any Internal Revenue law.
  3. 3The estimated burden for business taxpayers filing this form is approved under OMB control number 1545-0123.
  4. 4Use a scanner to create a Portable Document Format (PDF) file of the completed Form 8453-PE when filing electronically.

Sources

  • SRCForm 8453-PE governs the E-file Declaration for Form 1065 (Instructions p.1).
  • SRCThe form is current as of Revision December 2025 (Instructions p.1, p.2).
  • SRCPart I requires information from Form 1065 lines 1c, 3, 23, and Schedule K line 2/3c (Instructions p.1).
  • SRCThe form must be filed with the partnership’s return or administrative adjustment request (AAR) (Instructions p.1).
  • SRCIf filing through an ISP without an ERO, you must file Form 8453-PE (Instructions p.2).
  • SRCFor future information regarding Form 8453-PE and its instructions, go to www.irs.gov/Form8453PE (Instructions p.2).

Common confusion points

Who must file this form?

If you are filing a Form 1065 through an ISP and/or transmitter but are NOT using an ERO, you must file Form 8453-PE.

→ Confirm your submission method (ISP/Transmitter vs. ERO).

What is the difference between Part I and Part II?

Part I contains financial data from the partnership's Form 1065, while Part II is the declaration by a Partner, Member, PR, or DI.

→ Check that all required fields in both parts are completed.

When should you file this form?

File it with the partnership’s electronically filed return or administrative adjustment request (AAR).

→ Do not send Form 8453-PE to the IRS Tax Forms and Publications Division address listed on page 2.

What if I am the Paid Preparer?

If you are also the Paid Preparer, you must declare under penalties of perjury that you have examined the return/AAR.

→ Look for the dedicated declaration section in Part II (page 1).

Can an ERO use this form?

Yes, an Electronic Return Originator (ERO) can use Form 8453-PE to obtain authorization to file the partnership’s Form 1065.

→ Note that an ERO has the option to use Form 8879-PE instead.

What if I am filing online but not using an ERO?

You must authorize the intermediate service provider (ISP) via this form, which is done by filing Form 8453-PE.

→ Verify that you are not relying on a PIN authorization.

Workflow map

Related forms and next steps

4 signals

Before

Form 8453-PE (Rev. December 2025) — The current revision date for this E-file Declaration.

Current

8453-PE

After

None listed

Often used with

Form 1065 (U.S. Return of Partnership Income) — This form authenticates the electronic submission of this partnership return.Form W-12 (IRS Paid Preparer Tax Identification Number) — This is used for applying for or renewing a PTIN, which may be necessary if you are the Paid Preparer.

⚠ If something goes wrong

  • Form 8879-PE — An alternative form that an ERO can use to obtain authorization to file the partnership’s Form 1065.

Questions about IRS Form 8453-PE

What is IRS Form 8453-PE used for?

This form officially declares that an electronic copy of your partnership's Form 1065 is accurate. By filing it, you authorize the software or service provider to transmit the return electronically to the IRS. It confirms the financial figures match what was reported on the main tax document.

Who must file IRS Form 8453-PE?

Partners or members must file Form 8453-PE if they are using an Intermediate Service Provider (ISP) and/or transmitter without using an Electronic Return Originator (ERO). An ERO can also use this form to obtain authorization for the partnership’s Form 1065.

What information does IRS Form 8453-PE require?

Part I collects key identifying information, such as gross receipts or sales less returns and allowances. Part II requires a declaration signed by a partner/member or PR/DI, while Part III details the Electronic Return Originator (ERO) and any Paid Preparer's PTIN.

When is IRS Form 8453-PE due?

Form 8453-PE must be filed with the partnership’s electronically filed return or AAR. The form is used for calendar year 20XX, or tax years beginning XX/ending XX.

Where do I file IRS Form 8453-PE?

The completed Form 8453-PE must be submitted as a Portable Document Format (PDF) file along with the electronically filed return or AAR. This PDF can be transmitted via your tax preparation software.

How do I complete IRS Form 8453-PE?

First, print or type the partnership's name and EIN into Part I. Next, sign Part II based on whether the filing is a return or AAR. Finally, if using an ERO, complete Part III with the appropriate preparer/ERO identification numbers.

What happens if IRS Form 8453-PE is filed incorrectly?

Failure to correctly complete this form means the declaration of accuracy is not officially attached to the electronic submission, which may result in issues during processing.

Who must file this form?

If you are filing a Form 1065 through an ISP and/or transmitter but are NOT using an ERO, you must file Form 8453-PE. Confirm your submission method (ISP/Transmitter vs. ERO).

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Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
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