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The tax year, the name of the corporation and its employer identification number.
8453-S
U.S. S Corporation Income Tax Declaration for an IRS e-file Return
Form 8453-S is the U.S. S Corporation Income Tax Declaration for an IRS e-file Return. The form says it is used to authenticate an electronic Form 1120-S, U.S. Income Tax Return for an S Corporation; to authorize the electronic return originator (ERO), if any, to transmit via a third-party transmitter; to authorize the intermediate service provider (ISP) to transmit when the return is filed online without an ERO; and to give the corporation's consent to direct deposit of a refund or an electronic funds withdrawal for taxes owed.
This is the 2021 edition, for calendar year 2021 or a tax year beginning in 2021. A corporate officer signs Part II, and the ERO and any paid preparer sign Part III. The form says "File electronically with the corporation's tax return. (Don't file paper copies.)" The completed form is scanned into a PDF file and transmitted with the return.
The form notes that an officer filing through an ERO can sign the return with a PIN on Form 8879-S instead. You can fill out this 2021 Form 8453-S free in your browser on this page and download it without an account.
The tax year, the name of the corporation and its employer identification number.
Five whole dollar amounts from Form 1120-S: gross receipts or sales (line 1c), gross profit (line 3), ordinary business income (loss) (line 21), and Schedule K, lines 2 and 18.
Box 6a consents to direct deposit of a refund as designated on Form 8050. Box 6b declines direct deposit or shows no refund. Box 6c authorizes an electronic funds withdrawal for taxes owed.
The officer declares under penalties of perjury that the Part I amounts agree with the return and consents to its transmission, then signs, dates and enters a title.
The ERO's declaration with signature, date, check boxes, SSN or PTIN, firm name, EIN and phone number, followed by the Paid Preparer Use Only section.
Print or type the corporation's name and enter its employer identification number in the spaces provided.
Enter the amounts from the corresponding lines of the corporation's 2021 Form 1120-S, in whole dollars.
The form says the officer checks all applicable boxes on line 6. With box 6c, the routing number, account number, account type, debit amount and debit date go in the tax preparation software.
An authorized corporate officer signs, dates and enters a title in Part II.
When the return is filed through an ERO, the ERO signs. The form says not to complete Part III if the return is filed online through an ISP and/or transmitter without an ERO.
Use a scanner to create a PDF file of the completed form. The form says the tax preparation software allows the PDF to be transmitted with the return.
You get the real form, filled in a browser tab, with nothing standing between you and the finished PDF.
Transmitted as a PDF with the corporation's electronically filed income tax return. The form says "Don't file paper copies."
The form says the e-filed return is complete only if Form 8453-S is signed, scanned and transmitted with it, or the return is filed through an ERO with a PIN selected on Form 8879-S.
The form says the corporation deposits the payment no later than the 15th day of the 3rd month after the end of its tax year.
After ERO changes, the officer signs a corrected form if total income (loss) on Form 1120-S, line 6, differs by more than $150, or ordinary business income (loss) on line 21 differs by more than $100.
The form says the IRS generally issues a refund within 3 weeks after accepting the return, though some refunds may be delayed because of compliance reviews.
Line 6c 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.
1120-S
390 fields, 5 pages
8879-S
16 fields, 2 pages
8050
7 fields, 1 page
W-12
85 fields, 3 pages
8453-CORP
30 fields, 2 pages
8453
23 fields, 2 pages
The form is completed for an S corporation's electronically filed 2021 Form 1120-S. It goes to the IRS as a PDF transmitted with that electronic return.
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No. The form says to file it electronically with the corporation's tax return as a scanned PDF and not to file paper copies.
Form 8453-S is signed and transmitted with the return. Form 8879-S lets an officer filing through an ERO sign with a PIN. The form says an ERO can use either one.
The president, vice president, treasurer, assistant treasurer, chief accounting officer, or any other corporate officer (such as tax officer) authorized to sign the corporation's income tax return.
The form says not to complete Part III if the return is filed online through an ISP and/or transmitter without an ERO.
The form says anyone paid to prepare the return enters their PTIN in Part III, and points to Form W-12 or www.irs.gov/PTIN for applying.
Routing number, account number, type of account (checking or savings), debit amount and debit date, provided in the tax preparation software.