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Form 8453S: U.S. S Corporation Income Tax Declaration for an IRS e-file Return
IRS Form 8453-S is the U.S. S Corporation Income Tax Declaration for an IRS e-file Return, used to authenticate electronic returns filed by a corporation. This form specifies consent for direct deposit or authorizes electronic withdrawal.
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IRS Form 8453S - U.S. S Corporation Income Tax Declaration for an IRS e-file Return
IRS Form 8453-S is the U.S. S Corporation Income Tax Declaration for an IRS e-file Return, used to authenticate electronic returns filed by a corporation. This form specifies consent for direct deposit or authorizes electronic withdrawal.
Risk Radar
Scan points- 1Ensure all financial amounts listed in Part I are in whole dollars only.
- 2Failing to file Form 8453-S when filing through an ISP/transmitter without an ERO.
- 3Entering income figures (Part I) that are not strictly in whole dollars only.
- 4Not signing Part II if the filer is a corporate officer.
- 5Incorrectly checking consent options in Part II regarding refund deposit or withdrawal.
Plain English
This form confirms that a company's tax return has been submitted electronically to the IRS. By filing Form 8453-S, the company agrees to have its refund deposited directly or allows the government to pull taxes owed from its bank account. It ensures the electronic submission is official and accurate.
Submission Date
- Filing date: 2022-01-11 22:14:27
- 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
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What this form is for
- Use this form when filing a 2021 Form 1120-S electronically through an Intermediate Service Provider (ISP) and/or transmitter without using an Electronic Return Originator (ERO).
- Do not use this form if you are filing the Form 1120-S via an ERO that is also the paid preparer of the return; in that case, check the box labeled “Check if also paid preparer” on Part III.
- Check Form 8879-S instead when an ERO can sign the corporation’s Form 1120-S using a personal identification number (PIN).
Form selector
Use this form or another form?
Filing through ISP/Transmitter without ERO
Required to authorize transmission and provide consent for refund/withdrawal.
✓ Check that Part I data matches the Form 1120-S totals.
Filing through ERO using PIN signature
This form allows an ERO to obtain authorization via a PIN instead of completing Form 8453-S.
✓ Ensure the PIN selected on Form 8879-S is correctly referenced.
Paid Preparer entering PTIN
Anyone paid to prepare the return must enter their PTIN in Part III, referencing Form W-12 for details.
✓ Verify that the PTIN entered matches the one associated with the preparer's registration.
Deadline or filing window
The Form 8453-S must be filed with the corporation’s electronically filed income tax return. The source specifies this requirement for calendar year 2021, or a tax year beginning 2021 and ending 20. No specific extension period is noted in the excerpt.
Checklist
What you need before filling it out
Gross receipts or sales less returns and allowances
Form 1120-S, line 1c · Part I
Part II Declaration of Officer
Corporate officer signature/consent · Part II
Payment Authorization (Part II, section c)
Contact number 888-353-4537 · Part II
Who Must File (ISP/Transmitter without ERO)
Form 8453-S itself · General Instructions
Declaration Signatories
President, VP, Treasurer, etc. · Part II
Refund Issuance Timeline
Within 3 weeks after accepting return · General Instructions
Before you submit
- 1Ensure Part I data uses whole dollars only.
- 2Verify that all required amounts in Part I reference the correct lines from Form 1120-S.
- 3Select and confirm one of the three options (a, b, or c) under Part II Declaration of Officer.
- 4If choosing option (c), verify the authorization to withdraw payment is present.
- 5Confirm that if filing a balance due return, the corporation understands it remains liable for unpaid tax liability.
- 6Ensure the declaration of officer is signed and dated by an authorized corporate officer.
- 7Scan the completed form into a Portable Document Format (PDF) file.
How to file this form
- 1Complete Part I, entering corporation details and required income/receipt figures from Form 1120-S.
- 2Complete Part II by having an authorized corporate officer sign and declare the consent regarding refund handling or payment authorization.
- 3If applicable, complete Part III by entering the paid preparer's PTIN or the ERO's identifying number.
- 4Scan the completed Form 8453-S into a Portable Document Format (PDF) file.
- 5Transmit this PDF file with the corporation’s electronically filed Form 1120-S return.
Known limitations
- 1A corporate officer who files a corporation’s return through an ERO can sign using a personal identification number (PIN) instead of completing Form 8453-S.
- 2If the paid preparer is also the ERO, they do not complete the paid preparer section; instead, they check the box labeled “Check if also paid preparer.”
- 3When filing through an ISP and/or transmitter without using an ERO, Form 8453-S must be filed with the electronically filed return.
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.
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Fillable formOpen in Editor->The current edition is 20/21, which covers calendar year 2021 or a tax year beginning in 2021 and ending in 20XX. For the latest information regarding Form 8453-S, users should check www.irs.gov/Form8453S.
What changed or needs a fresh check
- Edition date — confirm the revision reads 20/21.
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source (but electronic filing is primary)
- Signature — Confirm a corporate officer has signed and dated the form.
Quick Facts
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After you file
- 1Keep a copy of the corporation’s tax return.
- 2If checking box 6c (authorization for electronic withdrawal), ensure routing number, account number, type of account, debit amount, and debit date are provided in the tax preparation software.
- 3The IRS generally issues a refund within 3 weeks after accepting the return.
- 4Comments regarding Form 8453-S can be sent to the Internal Revenue Service at 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224.
Sources
- SRCForm 8453-S is the U.S. S Corporation Income Tax Declaration for an IRS e-file Return (Instructions p.1).
- SRCThe form must be filed electronically with the corporation’s tax return and not as a paper copy (Instructions p.1).
- SRCFor calendar year 2021, Form 8453-S covers tax years beginning 2021 and ending 20 [Not stated in the official source — verify on the agency site].
- SRCPart I requires Gross receipts or sales less returns and allowances (Form 1120-S, line 1c) to be listed (Instructions p.1).
- SRCIf box 6c is checked, the officer must ensure routing number, account number, type of account, debit amount, and debit date are provided in the tax preparation software (Instructions p.2).
- SRCThe purpose of Form 8453-S includes authorizing the ERO to transmit via a third-party transmitter (Form 8453-S, Page 2).
Common confusion points
Who must file this form?
If you are filing a 2021 Form 1120-S through an ISP and/or transmitter but not using an ERO, you must file Form 8453-S.
→ Check if your filing method requires it.
Where do I submit this form?
File Form 8453-S with the corporation’s electronically filed income tax return; transmit it as a Portable Document Format (PDF) file via your tax preparation software.
→ Confirm you are attaching the PDF to the e-filed return.
What if the officer checks box 6c for direct deposit?
The officer must ensure that specific financial institution account details are provided in the tax preparation software, such as routing number and debit date.
→ Verify all five required financial details are entered when selecting option 6c.
Do I need to file a paper copy?
No; the form is for an IRS e-file Return, so it must be filed electronically with the corporation’s tax return.
→ Confirm your submission method allows for electronic filing.
What if my preparer is also the ERO?
Do not complete the paid preparer section; instead, check the box labeled “Check if also paid preparer.”
→ Look specifically at Part III of Form 8453-S to confirm this instruction.
How do I authorize direct deposit?
Check box 6a in Part II and ensure you designate the deposit on Form 8050, Direct Deposit of Corporate Tax Refund.
→ Confirm Box 6a is checked if a refund is expected via direct deposit.
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Questions about IRS Form 8453S
What is IRS Form 8453S used for?
This form confirms that a company's tax return has been submitted electronically to the IRS. By filing Form 8453-S, the company agrees to have its refund deposited directly or allows the government to pull taxes owed from its bank account. It ensures the electronic submission is official and accurate.
Who must file IRS Form 8453S?
A corporation must file Form 8453-S if it is filing a 2021 Form 1120-S through an Intermediate Service Provider (ISP) and/or transmitter without using an Electronic Return Originator (ERO).
What information does IRS Form 8453S require?
Part I collects the corporation's name, EIN, and various income figures like gross receipts or sales. Part II is the Declaration of Officer, which includes consent options for refund direct deposit or electronic funds withdrawal.
When is IRS Form 8453S due?
The form must be filed with the corporation’s electronically filed income tax return. The source specifies this requirement for calendar year 2021, or a tax year beginning 2021 and ending 20.
Where do I file IRS Form 8453S?
File Form 8453-S with the corporation’s electronically filed income tax return using a Portable Document Format (PDF) file. Your tax preparation software will allow you to transmit this PDF file with the return.
How do I complete IRS Form 8453S?
First, complete Part I with the corporation's details and income figures. Next, complete Part II by checking one of the consent boxes (a, b, or c). If applicable, a paid preparer must sign in the designated space, and if they are also the ERO, they check that box.
What happens if IRS Form 8453S is filed incorrectly?
The declaration is based on all information of which the officer has any knowledge; failure to accurately declare these facts means the submission is not properly authenticated.
Who must file this form?
If you are filing a 2021 Form 1120-S through an ISP and/or transmitter but not using an ERO, you must file Form 8453-S. Check if your filing method requires it.
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