8453-EMP

E-file Declaration for Employment Tax Returns

Agency
IRS
Revision
Rev. December 2024
Fillable fields
37
Pages
2
Official source
IRS form page
Checked
October 21, 2026
Fill 8453-EMP online
Page 1 of form 8453-EMP

Form 8453-EMP: E-file Declaration for Employment Tax Returns

Form 8453-EMP is the E-file Declaration for Employment Tax Returns. The About page says it is used to authenticate an electronic employment tax return, authorize an electronic return originator (ERO) or an intermediate service provider (ISP) to transmit via a third party, and authorize an electronic funds withdrawal for payment of federal taxes owed.

It is used with the Form 940, 941, 943, 944 and 945 series, original or amended. The taxpayer, the employer filing the employment tax return, signs Part II, and an ERO and a paid preparer sign Part III when the return goes through an ERO. The form says to complete a separate Form 8453-EMP for each return.

The form says to file electronically and not to file paper copies. The signed form is scanned into a PDF and transmitted with the return, and an ERO can use Form 8879-EMP instead. You can fill out the PDF free in your browser on this page and download it without an account.

What's on Form 8453-EMP

Header

The period beginning and ending dates, the name as shown on the employment tax return, and the EIN.

Part I: type of return

Lines 1a to 5a, one checkbox each for the Form 940, 941, 943, 944 and 945 series, in whole dollars only.

Part I: amounts

Two amounts per return, such as total payments, wages or federal income tax withheld, and the balance due, each tied to a named line of that return.

Part II: declaration of taxpayer

Box 6a for a refund request and box 6b to authorize an electronic funds withdrawal, then the taxpayer's signature, name, title and date.

Part III: ERO

The ERO's declaration, signature, date, SSN or PTIN, and the firm's name, address, EIN and phone number.

Part III: paid preparer

The paid preparer's name, signature, date and PTIN, and the firm's name, address, EIN and phone number.

How to fill out Form 8453-EMP

  1. 1

    Header

    Enter the period dates, then the taxpayer's name and EIN as shown on the employment tax return.

  2. 2

    Part I

    Check the box for the return being filed and copy the two listed amounts. The form says to leave a line blank if it is blank on the return, but to enter -0- if the return shows -0-.

  3. 3

    Part II, box 6a

    Check it when the original or amended return checked in Part I requests a refund.

  4. 4

    Part II, box 6b

    Check it to authorize a direct debit. The routing and account numbers, account type, debit amount and debit date go in the tax preparation software. With a balance due and 6b unchecked, the instructions point to EFTPS.

  5. 5

    Sign Part II

    The taxpayer signs, prints name and title, and dates the form. The ERO declaration says the taxpayer will have signed before the return is submitted.

  6. 6

    Part III

    If the return goes through an ERO, the ERO signs, and a paid preparer, if any, signs too. Part III is not completed when the return is filed online through an ISP or transmitter without an ERO.

Why fill Form 8453-EMP on indox

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How it is sent, payments and refunds

How it is filed

The form says to file electronically and not file paper copies. The completed form is scanned into a PDF and transmitted with the return through the tax preparation software.

When the return counts as filed

The instructions say an e-filed return is complete only when the signed Form 8453-EMP PDF is transmitted with it, or when an ERO uses Form 8879-EMP to select a PIN.

Revoking a payment

The form says to contact the U.S. Treasury Financial Agent at 888-353-4537 no later than 2 business days prior to the payment (settlement) date.

Refunds

After the IRS accepts the return, the instructions say the refund should be issued within 3 weeks, though some refunds may be delayed.

One form per return

The form says to complete a separate Form 8453-EMP for each return.

Related forms

Who completes Form 8453-EMP?

  • Employers filing online without an ERO

    The instructions say a taxpayer filing an original or amended employment tax return through an ISP or transmitter, without an ERO, files Form 8453-EMP with the return.

  • The company's signer

    In Part II the signer declares an approved role within the company, as identified in the instructions for the employment tax return.

  • Electronic return originators

    If the return is filed through an ERO, the instructions say the IRS requires the ERO's signature in Part III. An ERO can use either Form 8453-EMP or Form 8879-EMP.

  • Paid preparers

    A paid preparer signs the Paid Preparer Use Only area and enters a PTIN. A preparer who is also the ERO checks the box labeled Check if also paid preparer instead.

The form is completed for an employer's electronically filed employment tax return. It is not a form an individual files for their own income tax.

Official sources and the blank

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Questions about Form 8453-EMP

Which returns does Form 8453-EMP cover?

The Form 940, 941, 943, 944 and 945 series, including amended returns such as Forms 941-X, 943-X and 945-X.

Is Form 8453-EMP mailed to the IRS?

No. The form says to file electronically and not file paper copies. It is scanned into a PDF and sent with the e-filed return.

How is it different from Form 8879-EMP?

The instructions say a taxpayer filing through an ERO can sign the return with a PIN using Form 8879-EMP instead of filing Form 8453-EMP.

Who signs Part III?

The ERO, when the return is filed through one, and a paid preparer, if any. Part III is not completed when the return is filed online without an ERO.

How can a scheduled payment be revoked?

The form says to contact the U.S. Treasury Financial Agent at 888-353-4537 no later than 2 business days prior to the payment (settlement) date.

Can the return request a refund?

Box 6a states that the taxpayer is requesting a refund on the original or amended return checked in Part I.