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Official form guide
Form 8453-TR: E-file Declaration or Authorization for Form 1045/1139
IRS Form 8453-TR is the electronic declaration and authorization used when filing Form 1045 (Application for Tentative Refund) or Form 1139 (Corporation Application for Tentative Refund) through a non‑ERO transmitter, and must be submitted with the electronically filed application for tentative refund.
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IRS Form 8453-TR - E-file Declaration or Authorization for Form 1045/1139
IRS Form 8453-TR is the electronic declaration and authorization used when filing Form 1045 (Application for Tentative Refund) or Form 1139 (Corporation Application for Tentative Refund) through a non‑ERO transmitter, and must be submitted with the electronically filed application for tentative refund.
Risk Radar
Scan points- 1Submitting the form without the taxpayer’s signature makes the refund application invalid.
- 2Leaving blank the lines that must be filled for the chosen form (e.g., using Form 1045 lines 2d or 2e).
- 3Failing to check box 1a or 1b to indicate whether Form 1045 or Form 1139 is being filed.
- 4Omitting the taxpayer’s signature before scanning the form to PDF.
- 5Not attaching the scanned Form 8453‑TR PDF to the electronic application for tentative refund.
Plain English
Form 8453-TR lets you confirm that the electronic application for a tentative refund (Form 1045 or 1139) is correct and that you agree to any direct‑deposit of the refund. You sign the form, scan it to PDF, and send it together with the electronic application.
Submission Date
- Filing date: 2026-01-23 16:10:33
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when filing Form 1045 or Form 1139 electronically through a transmitter that is not an ERO.
- Do not use it when filing through an ERO or when submitting paper copies.
- Check Form 1045 instead when filing a paper Application for Tentative Refund.
Form selector
Use this form or another form?
Electronic filing of Form 1045 through a non‑ERO transmitter
Authenticates and authorizes the electronic application for tentative refund
✓ Confirm taxpayer’s PIN is entered
Electronic filing of Form 1139 through a non‑ERO transmitter
Authenticates and authorizes the corporate application for tentative refund
✓ Confirm corporate PIN and EFIN
Filing Form 1045 on paper (not electronic)
Paper filing requires a separate signature and cannot use electronic authorization
✓ Verify paper signature and mailing address
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Name(s)
Taxpayer name as on application · Part I of Form 8453-TR
Identification number
Taxpayer SSN or EIN · Part I of Form 8453-TR
Taxpayer’s PIN
Six‑digit PIN selected by taxpayer · Taxpayer’s PIN section
ERO’s EFIN/PIN
Six‑digit EFIN and five‑digit PIN · ERO’s Use Only section
Signature
Taxpayer’s handwritten signature · Signature line in Part I
Before you submit
- 1Verify the form edition reads “December 2025”.
- 2Enter the taxpayer’s name exactly as shown on the application for tentative refund.
- 3Enter the taxpayer’s identification number (SSN or EIN) correctly.
- 4Select and enter the taxpayer’s PIN, ensuring it is not all zeros.
- 5If using a practitioner PIN, check the appropriate box for PIN entry.
- 6Enter the ERO’s six‑digit EFIN followed by the five‑digit PIN, avoiding all‑zero entry.
- 7Sign the taxpayer’s signature line and date the form.
- 8If applicable, have the spouse sign and date the spouse PIN section.
- 9Include the ERO’s signature and date in the “ERO’s Use Only” area.
- 10Scan the completed Form 8453‑TR into a PDF.
- 11Attach the PDF to the electronically filed Form 1045 or Form 1139.
- 12Transmit the combined file through your tax software.
How to file this form
- 1Complete Part I with the taxpayer’s name, identification number, and selected PIN.
- 2Fill Part II with the ERO’s six‑digit EFIN and PIN, and the ERO’s signature.
- 3Sign and date the taxpayer’s signature line (and spouse’s if applicable).
- 4Scan the fully signed Form 8453‑TR to create a PDF file.
- 5Upload the PDF with the electronic Form 1045 or Form 1139 in your tax software.
- 6Transmit the combined submission to the IRS.
- 7Retain a copy of the PDF for your records as proof of filing.
Known limitations
- 1Form 8453-TR is not required when the application for tentative refund is filed through an ERO, because the ERO can retain the form.
- 2Part III of Form 8453-TR must not be completed if the application is filed not using an ERO.
- 3The form applies only to applications for tentative refund (Form 1045 or Form 1139); it does not apply to other tax returns.
- 4Refunds may be delayed due to IRS compliance reviews of the application.
- 5Form 8453-TR must be filed together with the electronically filed application for tentative refund, not as a separate submission.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The form shows a revision date of December 2025 and directs filers to www.irs.gov/Form8453TR for the latest information; it is a new form that enables electronic filing of tentative refund applications.
What changed or needs a fresh check
- Edition date — confirm the form shows “December 2025”.
- Fee — Not stated in the official source.
- Mailing address — Not stated in the official source.
- Signature — confirm the taxpayer’s signature is present on the form.
Quick Facts
Downloads
After you file
- 1Retain a copy of the completed Form 8453-TR in your records.
- 2Keep related books and records as long as they may become material in IRS administration.
- 3Monitor for electronic acknowledgment from the IRS indicating receipt, acceptance, or any rejection reasons.
- 4If a rejection or delay is indicated, correct the issue and retransmit a new PDF of Form 8453-TR with the application.
- 5Verify that your tax preparation software successfully transmitted the PDF with the application.
- 6Be aware that some refunds may be delayed because of compliance reviews; allow additional processing time.
Sources
- SRCForm p.2 — Who Must File: File Form 8453-TR if you file Form 1045 or Form 1139 through a transmitter that is not an ERO.
- SRCForm p.2 — An ERO can obtain and retain Form 8453-TR for authorization to file the application for tentative refund.
- SRCForm p.2 — If the application for tentative refund is filed not using an ERO, don’t complete Part III.
- SRCForm p.2 — Some refunds may be delayed because of compliance reviews to ensure that forms are accurate.
- SRCForm p.2 — General Instructions Purpose of Form: Use Form 8453-TR to authenticate an electronic Form 1045 or Form 1139.
- SRCForm p.1 — I authorize the IRS to provide the ERO, transmitter, and/or ISP with any information regarding receipt of transmission, acceptance, rejection reasons, delay reasons, and refund status.
- SRCForm p.2 — 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.
Common confusion points
Do I need to file Form 8453-TR if I use an ERO?
The form is only required for transmitters that are not EROs.
→ Check whether your transmitter is an ERO before filing.
Which parts of Form 8453-TR should I complete when I’m not using an ERO?
Part III is only for ERO filings; it must be left blank otherwise.
→ Leave Part III empty if no ERO is involved.
Can the paid preparer also be the ERO?
If the paid preparer is the ERO, the paid preparer section is omitted and the box ‘Check if also paid preparer’ is used.
→ Mark the ‘Check if also paid preparer’ box and skip the paid preparer fields.
What happens if my refund is delayed?
Refunds can be delayed due to IRS compliance reviews of the application.
→ Expect possible delay and monitor IRS communications.
How will I know if the IRS accepted my electronic filing?
The IRS provides the ERO, transmitter, or ISP with receipt status, acceptance indication, and any rejection reasons.
→ Look for the electronic acknowledgment from your ERO or software.
Do I need to provide a PTIN if I’m an ERO but not a paid preparer?
EROs who aren’t paid preparers may enter either their PTIN or SSN in the ‘ERO’s Use Only’ section.
→ Enter your PTIN or SSN in the ERO section as appropriate.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- IRS rejection notice – informs the filer of reasons for rejection or delay.
Questions about IRS Form 8453-TR
What is IRS Form 8453-TR used for?
Form 8453-TR lets you confirm that the electronic application for a tentative refund (Form 1045 or 1139) is correct and that you agree to any direct‑deposit of the refund. You sign the form, scan it to PDF, and send it together with the electronic application.
Who must file IRS Form 8453-TR?
Taxpayers who file Form 1045 or Form 1139 using a transmitter that is not an Electronic Return Originator must file Form 8453‑TR.
What information does IRS Form 8453-TR require?
Part I records the taxpayer’s name, identification number and the specific lines for the refund application (Form 1045 uses lines 2a, 2b, 2c, 2f; Form 1139 uses lines 2a, 2b, 2d, 2e, 2f). Part III captures the ERO’s or paid preparer’s signature and PTIN when required.
Where do I file IRS Form 8453-TR?
File Form 8453‑TR with the taxpayer’s electronically filed application for tentative refund by scanning the signed form to a PDF and transmitting it through your tax‑preparation software.
How do I complete IRS Form 8453-TR?
First, check box 1a for Form 1045 or 1b for Form 1139 in Part I and fill the required lines (2a‑2f as applicable). Next, the taxpayer signs the form; if the filing is not through an ERO, the signed form must be scanned to PDF. Then attach the PDF to the electronic Form 1045 or 1139 submission. If an ERO is used, the ERO signs Part III and may select a PIN for electronic signing.
What happens if IRS Form 8453-TR is filed incorrectly?
If the form is not signed and transmitted as required, the application for tentative refund is considered incomplete and may be rejected, and the signer is subject to penalties of perjury.
Do I need to file Form 8453-TR if I use an ERO?
The form is only required for transmitters that are not EROs. Check whether your transmitter is an ERO before filing.
Which parts of Form 8453-TR should I complete when I’m not using an ERO?
Part III is only for ERO filings; it must be left blank otherwise. Leave Part III empty if no ERO is involved.
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