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Official form guide
Form 8453-TR: E-file Declaration or Authorization for Form 1045/1139
IRS Form 8453-TR (December 2025) is used to authenticate or authorize an electronic application for tentative refund for Forms 1045/1139; it must be filed with the taxpayer’s electronically filed application.
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IRS Form 8453-TR - E-file Declaration or Authorization for Form 1045/1139
IRS Form 8453-TR (December 2025) is used to authenticate or authorize an electronic application for tentative refund for Forms 1045/1139; it must be filed with the taxpayer’s electronically filed application.
Risk Radar
Scan points- 1Do not file paper copies; use the electronic submission method for Form 8453-TR.
- 2Filing Form 8453-TR without a signature from the taxpayer on Part II.
- 3Failing to provide the name(s) of the taxpayer(s) as shown on the application in Part II.
- 4Omitting the identification number(s) of the taxpayer(s) from Part II.
- 5Not completing Part III when filing through an ERO (if applicable).
Plain English
This form allows a taxpayer to officially declare that they are submitting their request for a tentative tax refund electronically. It also authorizes the Electronic Return Originator (ERO) to send this request to the IRS and confirms the taxpayer agrees to have any resulting refund directly deposited. Taxpayers must complete and sign this form when filing Form 1045 or Form 1139.
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 Forms 1045 or 1139 electronically, as it authenticates or authorizes that electronic submission.
- Do not use Form 8453-TR if you are submitting paper copies of the application for tentative refund; the source states to file electronically.
- Check Form 1045 or Form 1139 instead when applying for a tentative refund, as Form 8453-TR authorizes those specific forms.
Form selector
Use this form or another form?
Filing via transmitter that is not an ERO
Needed to authorize the electronic filing of Forms 1045 or 1139.
✓ Check if you are using a non-ERO software provider.
Taxpayer applying for refund (Form 1045)
Use lines 2a, 2b, 2c, and 2f on Form 8453-TR.
✓ Verify that line 2d and 2e are left blank.
Corporation applying for refund (Form 1139)
Use lines 2a, 2b, 2d, 2e, and 2f on Form 8453-TR.
✓ Verify that line 2c is left blank.
Deadline or filing window
Form 8453-TR must be filed concurrently with the taxpayer’s electronically filed application for tentative refund. The form itself is dated December 2025, and no specific filing deadline date is given other than when the application is submitted.
Checklist
What you need before filling it out
Part I: Application for Tentative Refund
Name(s), Identification number(s) · Part I (Form 8453-TR)
Taxpayer's PIN
Six-digit EFIN followed by five-digit self-selected PIN · Section under Taxpayer’s PIN
ERO Certification
ERO’s signature, Date, Check if paid preparer/self-employed · Part III (ERO)
Paid Preparer Declaration
Preparer’s name, signature, date, PTIN · Paid Preparer Use Only Section
Filing requirement
Form 8453-TR must be signed/scanned OR a PIN must be selected via ERO · Part II (Declaration and Authorization)
Form 1045 Line Usage
Lines 2a, 2b, 2c, and 2f · Form p.1
Before you submit
- 1Ensure the form is signed by the taxpayer (or a PIN is selected if filed via ERO).
- 2Verify that Part I includes the correct Name(s) and Identification number(s) from the application.
- 3If filing Form 1045, confirm lines 2d and 2e on Part I are blank.
- 4If filing Form 1139, confirm line 2c on Part I is blank.
- 5Confirm that the ERO has entered their six-digit EFIN followed by a five-digit PIN.
- 6For paid preparers, verify that the declaration section includes the Preparer's name and signature.
- 7If you are self-employed, check the appropriate box under 'Paid Preparer Use Only'.
How to file this form
- 1Complete Part I by providing your Name(s) and Identification number(s) as shown on the application for tentative refund.
- 2Select one of the PIN authorization methods (Taxpayer’s PIN or Spouse’s PIN) and complete the necessary signatures/checks in Part I.
- 3If applicable, complete Part III by having the ERO sign, date, and check if they are a paid preparer or self-employed.
- 4Transmit the completed Form 8453-TR as a PDF file along with your electronic application for tentative refund (Forms 1045/1139).
Known limitations
- 1Form 8453-TR does not apply if the application for tentative refund is filed using a transmitter that is not an Electronic Return Originator (ERO) and Part III is not completed.
- 2If the paid preparer on Form 8453-TR is also the ERO, the preparer section should be marked by checking 'Check if also paid preparer' instead of completing all fields in the Paid Preparer Use Only section.
- 3Form 1045 filers must leave lines 2d and 2e blank when filling out Part I.
- 4Form 1139 filers must leave line 2c blank when filling out Part I.
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 current edition of IRS Form 8453-TR is dated December 2025; readers should check www.irs.gov/Form8453TR for the latest information.
What changed or needs a fresh check
- Edition date — confirm the revision date reads 12/2025.
- Latest information source — confirm you are referencing www.irs.gov/Form8453TR for updates.
- Filer requirement — confirm that if filing through a transmitter, Form 8453-TR is signed by the taxpayer (or PIN selected).
- Taxpayer identification — confirm you have provided the name(s) and identification number(s) as shown on the application.
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed Form 8453-TR after filing it with the taxpayer’s electronically filed application for tentative refund.
- 2If using an ERO, the IRS requires that the ERO's signature be present on Form 8453-TR if the application is not filed by a non-ERO transmitter.
- 3When filing through an ERO, the IRS will provide information regarding receipt of transmission and whether or not the return is accepted.
- 4The time needed to complete and file this form varies based on individual circumstances.
Sources
- SRCForm 8453-TR (12-2025) is the official form title and edition noted.
- SRCPart I requires Name(s) as shown on application for tentative refund. (Instructions p.1)
- SRCFor Form 1045 filers, use lines 2a, 2b, 2c, and 2f in Part I. (Instructions p.1)
- SRCFor Form 1139 filers, use lines 2a, 2b, 2d, 2e, and 2f in Part I. (Instructions p.1)
- SRCForm 8453-TR must be filed with the taxpayer’s electronically filed application for tentative refund. (Instructions p.2)
- SRCIf filing through an ERO, the IRS requires the ERO’s signature on Form 8453-TR. (Instructions p.2)
Common confusion points
Who must file Form 8453-TR?
File Form 8453-TR if filing Form 1045 or Form 1139 through a transmitter that is not an ERO.
→ Confirm the filer category matches whether you are using an ERO or not.
Which lines do I use for Part I?
For Form 1045 filers, use lines 2a, 2b, 2c, and 2f (leave 2d/2e blank).
→ Check the specific form number you are filing to determine which lines in Part I must be completed.
Do I need to complete Part III?
If the application for tentative refund is filed not using an ERO, do not complete Part III.
→ Confirm if your submission method requires completing the preparer information in Part III.
When should I sign Form 8453-TR?
A paid preparer must sign Form 8453-TR in the space for Paid Preparer Use Only.
→ Ensure the signature is present before transmitting the form electronically.
What if I am both the ERO and the paid preparer?
Check the box labeled 'Check if also paid preparer' instead of completing the full Paid Preparer section.
→ Verify that the checkmark in the designated box replaces the need to fill out all fields under the Paid Preparer Use Only section.
What information must be provided for Part I?
Provide the name(s) and identification number(s) of the taxpayer(s) as shown on the application for tentative refund.
→ Double-check that the names and IDs match exactly what is listed on Form 1045 or Form 1139.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- If the return is rejected, Form 8453-TR authorizes the IRS to provide reasons for rejection.
Questions about IRS Form 8453-TR
What is IRS Form 8453-TR used for?
This form allows a taxpayer to officially declare that they are submitting their request for a tentative tax refund electronically. It also authorizes the Electronic Return Originator (ERO) to send this request to the IRS and confirms the taxpayer agrees to have any resulting refund directly deposited. Taxpayers must complete and sign this form when filing Form 1045 or Form 1139.
Who must file IRS Form 8453-TR?
File Form 8453-TR if you file Form 1045 or Form 1139 through a transmitter that is not an ERO. An ERO can obtain and retain Form 8453-TR for authorization to file the application for tentative refund.
What information does IRS Form 8453-TR require?
Part I identifies the taxpayer's name(s) and identification number(s). Part II contains the Declaration and Authorization of Taxpayer-Applicant, while Part III details the declaration from the Electronic Return Originator (ERO) and Paid Preparer.
When is IRS Form 8453-TR due?
File Form 8453-TR with the taxpayer’s electronically filed application for tentative refund. The form is dated December 2025 in this edition.
Where do I file IRS Form 8453-TR?
Submit Form 8453-TR along with the taxpayer’s electronically filed application for tentative refund. A scanner can create a Portable Document Format (PDF) file of the completed Form 8453-TR to transmit.
How do I complete IRS Form 8453-TR?
First, provide your name(s) and identification number(s) on Part II. Next, the taxpayer must sign this Form 8453-TR. If filing through an ERO, complete Part III with the required declarations from the ERO and any paid preparer.
What happens if IRS Form 8453-TR is filed incorrectly?
An electronic application for tentative refund is not complete or filed unless Form 8453-TR is signed by the taxpayer and transmitted with the application. The signature allows the IRS to disclose reasons for any delay in processing.
Who must file Form 8453-TR?
File Form 8453-TR if filing Form 1045 or Form 1139 through a transmitter that is not an ERO. Confirm the filer category matches whether you are using an ERO or not.
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