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Official form guide
Form 8453-TR is the Transmittal for the U.S. Transfer Pricing Report that accompanies Form 1118. Use it when you must submit a detailed transfer‑pricing report with your corporate foreign tax credit filing.
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Start filling →Form Overview
Form 8453-TR is the Transmittal for the U.S. Transfer Pricing Report that accompanies Form 1118. Use it when you must submit a detailed transfer‑pricing report with your corporate foreign tax credit filing.
Plain English
When a corporation files Form 1118 for foreign tax credits, the IRS often requires a separate transfer‑pricing report. Form 8453‑TR is the cover sheet that tells the IRS the report is attached and that the filing is complete.
Submission Date
AI co-pilot
Form selector
Electronic filing only
No separate transmittal needed
✓ Confirm e‑file eligibility
Individual taxpayer with foreign tax credit
No transfer‑pricing report required
✓ Use Schedule 1116 only
Amended Form 1118
Indicates amendment
✓ Attach amendment explanation
The transmittal must be mailed with the original paper Form 1118 by the Form 1118 filing deadline, typically the 15th day of the fourth month after the corporation’s tax year ends. Late submission may trigger interest and penalties. If the filing deadline falls on a weekend or holiday, the due date moves to the next business day.
Checklist
Tax year
Tax return calendar · Form 1118 cover page
EIN
IRS notice or prior return · Form 1118 header
Transfer‑pricing report attachment
Transfer‑pricing study · Internal documentation
Signature
Authorized officer title · Corporate resolution
Field map
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.
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Fillable formOpen in Editor->Form 8453‑TR is currently in its 2024 edition, released by the IRS on 01‑30‑2024. No fee is required to file the transmittal.
Quick Facts
Downloads
Confusion: Whether Form 8453‑TR can be e‑filed
IRS only accepts paper for this transmittal
→ Verify paper filing requirement
Confusion: Which IRS address to use
Addresses differ by state and filing type
→ Check the Form 1118 instructions for the correct center
Confusion: Need for a separate signature on the transfer‑pricing report
Only the transmittal requires a signature
→ No signature needed on the report itself
Confusion: Using Form 8453 instead of 8453‑TR
Form 8453 is a generic transmittal; 8453‑TR is specific to transfer‑pricing
→ Choose 8453‑TR when a report is required
Confusion: Deadline for the transmittal vs. Form 1118
Both are due together; the transmittal does not have a separate date
→ Align both to the same deadline
Workflow map
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After
Often used with
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