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Official form guide
Form 8453S: U.S. S Corporation Income Tax Declaration for an IRS e-file Return
IRS Form 8453S is the U.S. S Corporation Income Tax Declaration required when an S corporation files its 2021 Form 1120‑S electronically. It authenticates the return and includes officer consent for direct deposit or electronic debit; a correction is needed if income differences exceed $150.
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IRS Form 8453S - U.S. S Corporation Income Tax Declaration for an IRS e-file Return
IRS Form 8453S is the U.S. S Corporation Income Tax Declaration required when an S corporation files its 2021 Form 1120‑S electronically. It authenticates the return and includes officer consent for direct deposit or electronic debit; a correction is needed if income differences exceed $150.
Risk Radar
Scan points- 1Failing to sign the officer’s declaration (Part II) invalidates the filing.
- 2Omitting the corporation’s employer identification number in Part I.
- 3Entering amounts with commas or decimals instead of whole dollars in Part I.
- 4Not selecting any option in Part II (direct deposit, no refund, or electronic debit).
- 5Leaving the officer’s signature blank in Part II.
Plain English
Form 8453S lets a corporation’s officer confirm that the electronic S‑corp tax return is correct. It also gives the IRS permission to deposit any refund or pull funds for taxes owed. The form is attached to the e‑filed return as a PDF. No paper copy is sent.
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 ISP or transmitter without an ERO.
- Do not use it when filing through an ERO that uses a personal identification number (PIN).
- Check Form 8879‑S instead when filing through an ERO that uses a PIN.
Form selector
Use this form or another form?
Filing Form 1120‑S electronically through an ERO using a PIN
Allows electronic signature via PIN instead of Form 8453‑S
✓ Verify PIN option selected
Paid preparer needs a PTIN for the paid preparer section
Provides the PTIN required for Form 8453‑S
✓ Confirm PTIN entered correctly
Corporation wants direct deposit of a refund
Specifies bank account for refund deposit
✓ Ensure Form 8050 details match
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Gross receipts or sales less returns and allowances (line 1)
Amount from Form 1120‑S line 1c · Form 1120‑S
Officer’s consent for direct deposit (Part II, option a)
Bank account info on Form 8050 · Form 8050
Electronic funds withdrawal authorization (Part II, option c)
Bank account details from tax software · Tax preparation software
Paid preparer PTIN (Part III)
PTIN number · Form W‑12 or IRS PTIN portal
Officer signature and date
Signature and date · Form 8453‑S
Before you submit
- 1Confirm the form edition reads 20 21.
- 2Verify the corporation’s name and EIN are entered correctly.
- 3Ensure Part I amounts match whole‑dollar figures from Form 1120‑S.
- 4Select the appropriate refund or payment option (a, b, or c) in Part II.
- 5If choosing direct deposit, have Form 8050 bank details ready.
- 6Enter the paid preparer’s PTIN in Part III if a paid preparer is used, or check the “also paid preparer” box if applicable.
- 7Have an authorized corporate officer sign and date the declaration.
- 8Scan the completed Form 8453‑S to create a PDF file.
- 9Attach the PDF to the electronically filed Form 1120‑S return.
- 10Transmit the return through the tax software’s transmission function.
How to file this form
- 1Complete Part I with whole‑dollar figures from Form 1120‑S.
- 2Fill Part II, choosing the appropriate refund or payment authorization option.
- 3Provide paid preparer information in Part III if required.
- 4Have an authorized officer sign and date the form.
- 5Scan the signed Form 8453‑S to create a PDF file.
- 6Upload the PDF with the electronic Form 1120‑S return.
- 7Transmit the return and retain a copy for records.
Known limitations
- 1Form 8453‑S is not required when an Electronic Return Originator (ERO) signs the return with a PIN; Form 8879‑S can be used instead.
- 2Form 8453‑S applies only to the 2021 tax year; it is not used for other years.
- 3Form 8453‑S cannot be submitted on paper; it must be transmitted electronically with the return.
- 4If the corporation owes tax and the officer does not check box 6c for electronic funds withdrawal, payment must be deposited by the 15th day of the 3rd month after the tax year ends.
- 5When box 6c is selected, the software must include routing number, account number, account type, debit amount, and debit date.
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 edition 20 21 and directs users to www.irs.gov/Form8453S for the latest information.
What changed or needs a fresh check
- Edition date — confirm it reads 20 21
- Latest information — verify www.irs.gov/Form8453S
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — confirm an authorized corporate officer signs and dates the declaration
Quick Facts
Downloads
After you file
- 1Retain a copy of the corporation’s tax return and the completed Form 8453‑S for your records.
- 2Transmit Form 8453‑S as a PDF file with the electronically filed return; do not mail paper copies.
- 3Expect a refund, if authorized, to be issued within about three weeks after the IRS accepts the return.
- 4Keep the electronic filing confirmation from your tax software for future reference.
Sources
- SRCForm p.1 — Don’t file paper copies.
- SRCForm p.2 — Use a scanner to create a Portable Document Format (PDF) file of the completed form.
- SRCForm p.2 — Refunds The IRS generally issues a refund within 3 weeks after accepting the return.
- SRCForm p.2 — If the corporation has tax due and the officer didn’t check box 6c, the corporation must deposit the payment no later than the 15th day of the 3rd month after the end of its tax year.
- SRCForm p.2 — If the officer checks box 6c, the officer must ensure that the following information relating to the financial institution account is provided in the tax preparation software.
- SRCForm p.2 — But if the paid preparer is also the ERO, don’t complete the paid preparer section. Instead, check the box labeled “Check if also paid preparer.”
- SRCForm p.2 — Instead of filing Form 8453‑S, a corporate officer filing a corporation’s return through an ERO can sign the return using a personal identification number (PIN). For details, see Form 8879‑S, IRS e‑file Signature Authorization for Form 1120‑S.
- SRCForm p.2 — Purpose of Form Use Form 8453‑S to: • Authenticate an electronic Form 1120‑S, U.S. Income Tax Return for an S Corporation; • Authorize the electronic return originator (ERO), if any, to transmit via a third‑party transmitter; • Authorize the intermediate service provider (ISP) to transmit via a third‑party transmitter if you’re filing online (not using an ERO); and • Provide the corporation’s consent to directly deposit any refund and/or authorize an electronic funds withdrawal for payment of federal taxes owed.
- SRCForm p.2 — Who Must File If you’re filing a 2021 Form 1120‑S through an ISP and/or transmitter and you’re not using an ERO, you must file Form 8453‑S with your electronically filed return.
- SRCForm p.2 — Print or type the corporation’s name in the space provided. Employer identification number (EIN). Enter the corporation’s EIN in the space provided.
Common confusion points
Do I need to file Form 8453‑S if I use an ERO?
The source says an ERO can use Form 8453‑S or Form 8879‑S, so filing the form is optional.
→ Verify whether the ERO will accept a PIN‑signed Form 8879‑S instead of Form 8453‑S.
Can I submit Form 8453‑S on paper?
The instructions state ‘Don’t file paper copies.’
→ Confirm the form is transmitted electronically as a PDF.
What if I don’t select box 6c for electronic funds withdrawal?
The note explains that payment must be deposited by the 15th day of the 3rd month after the tax year ends.
→ Ensure a payment is made by that deadline or select box 6c.
Do I have to provide bank details when I check box 6c?
The source lists routing number, account number, account type, debit amount, and debit date as required.
→ Confirm the software includes all listed banking information.
Should I fill out the paid preparer section if the preparer is also the ERO?
The source says to skip the paid preparer section and check the ‘Check if also paid preparer’ box.
→ Verify that the box is checked and the paid preparer fields are left blank.
Will I receive a notice that the IRS accepted my electronic filing?
The source does not specify a notice, but standard e‑file practice provides an acceptance notice.
→ Look for the IRS acceptance confirmation in your software’s output.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- File an amended Form 1120‑S with a new Form 8453‑S to correct errors.
Questions about IRS Form 8453S
What is IRS Form 8453S used for?
Form 8453S lets a corporation’s officer confirm that the electronic S‑corp tax return is correct. It also gives the IRS permission to deposit any refund or pull funds for taxes owed. The form is attached to the e‑filed return as a PDF. No paper copy is sent.
Who must file IRS Form 8453S?
Corporate officers filing a 2021 Form 1120‑S through an ISP or transmitter (not using an ERO) must file Form 8453‑S.
What information does IRS Form 8453S require?
Part I reports key dollar amounts from the return, Part II records the officer’s consent for direct deposit or electronic debit, and Part III captures the ERO’s or paid preparer’s signature when required.
Where do I file IRS Form 8453S?
File Form 8453‑S with the corporation’s electronically filed income tax return by scanning it to PDF and transmitting it through the tax‑preparation software.
How do I complete IRS Form 8453S?
Enter the corporation’s EIN and the dollar amounts from Form 1120‑S in Part I. The corporate officer signs Part II and selects the appropriate consent option. If an ERO or paid preparer is involved, complete Part III with the required signature. Scan the completed form to PDF and attach it to the electronic return for transmission.
What happens if IRS Form 8453S is filed incorrectly?
If the ERO changes the return and the income differences exceed $150 or $100, a corrected Form 8453‑S must be filed; otherwise the return may be rejected.
Do I need to file Form 8453‑S if I use an ERO?
The source says an ERO can use Form 8453‑S or Form 8879‑S, so filing the form is optional. Verify whether the ERO will accept a PIN‑signed Form 8879‑S instead of Form 8453‑S.
Can I submit Form 8453‑S on paper?
The instructions state ‘Don’t file paper copies.’ Confirm the form is transmitted electronically as a PDF.
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