8453-TE

Tax-Exempt Entity Declaration and Signature for E-file

Agency
IRS
Revision
2025
Fillable fields
45
Pages
3
Official source
IRS form page
Checked
October 21, 2026
Fill 8453-TE online
Page 1 of form 8453-TE

Form 8453-TE: Tax-Exempt Entity Declaration and Signature for E-file

Form 8453-TE is the signature document for an electronically filed return of a tax-exempt entity or a person subject to tax. The About page says it authenticates the electronic Form 990, 990-EZ, 990-PF, 990-T, 1120-POL, 4720, 8868, 5227, 5330 and 8038-CP. It also authorizes the electronic return originator (ERO) or intermediate service provider (ISP) to transmit the return through a third-party transmitter, and authorizes an electronic funds withdrawal for tax owed on certain of those returns.

The form is not filed by itself. Its instructions say it is filed with the electronically filed return: the signed form is scanned to a PDF file and transmitted with the return through the tax preparation software. An officer of the entity or the person subject to tax signs Part II, and the ERO and any paid preparer sign Part III.

The instructions say an entity filing through an ERO can instead sign with a PIN on Form 8879-TE. This page hosts the 2025 form. You can fill it out free in your browser on this page and download it without an account.

What's on Form 8453-TE

Header

The calendar year 2025 or tax year dates, the name of the filer and the EIN or SSN.

Part I: Type of Return and Return Information

Lines 1a to 10a are check boxes for each covered return, and lines 1b to 10b take one amount from it, such as total revenue, total tax, balance due or the credit payment requested.

Line 11a: electronic funds withdrawal

Authorizes the U.S. Treasury and its Financial Agent to make an ACH direct debit from the account entered in the tax software for the taxes owed on the return.

Line 11b: Fed/State program

Certifies the electronic disclosure consent when a copy of a Form 990, 990-EZ or 990-PF is also filed with a state agency regulating charities.

Part II: Declaration of Officer or Person Subject to Tax

A declaration under penalties of perjury with boxes for officer or person subject to tax, the entity's name and EIN, and the signature, date and title.

Part III: ERO and Paid Preparer

The ERO's declaration and signature with SSN or PTIN, firm name, EIN and phone, then a separate Paid Preparer Use Only section with name, signature, PTIN and firm details.

How to fill out Form 8453-TE

  1. 1

    Header

    Enter the tax year and the filer's name and EIN or SSN. For Form 8038-CP, the form says to enter the interest payment date from Part III, line 18, as the period ending date.

  2. 2

    Part I

    Check the box for the one return being filed and copy the matching amount. The form says to use whole dollars except for Forms 8038-CP and 5330, to leave the amount blank if it is blank on the return, and to complete only one line.

  3. 3

    Line 11a

    Check the box only when the tax due on Form 990-PF, 990-T, 1120-POL, 4720, 5330 or 8868 is paid by direct debit. The instructions list the routing number, account number, account type, debit amount and debit date to give in the software.

  4. 4

    Line 11b

    The instructions say the box is checked if the return instructs the IRS to send a copy to a state agency regulating charities under the IRS Fed/State program.

  5. 5

    Part II

    Check whether the signer is an officer or the person subject to tax, enter the entity's name and EIN, then sign and date with a title if applicable.

  6. 6

    Part III and send

    Skip the ERO section if filing online without an ERO. If the paid preparer is also the ERO, check "Check if also paid preparer" instead of the preparer section. Scan the signed form to PDF and transmit it with the return.

Why fill Form 8453-TE on indox

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How it is filed, timing and signatures

How to file

The instructions say to file Form 8453-TE with the electronically filed return, using a scanner to create a PDF file that the tax preparation software transmits with the return.

When to file

It goes in with the return it authenticates. The instructions say Forms 990, 990-EZ and 990-PF are due by the 15th day of the 5th month after the accounting period ends, and Form 1120-POL by the 15th day of the 4th month.

When the return counts as filed

The instructions say an e-filed return is not considered complete unless Form 8453-TE is signed, scanned and transmitted with it, or the return is filed through an ERO with a PIN selected on Form 8879-TE.

Revoking a payment

Line 11a says a payment is revoked by contacting the U.S. Treasury Financial Agent at 1-888-353-4537 no later than 2 business days prior to the payment (settlement) date.

ERO signatures

The instructions say an ERO may sign by rubber stamp, mechanical device or computer software, with a facsimile of the ERO's signature or printed name.

PTIN

The instructions say a paid preparer enters a PTIN in Part III, and the PTIN entered must have been issued after September 27, 2010.

Related forms

Who completes Form 8453-TE?

  • Filers using an ISP or transmitter without an ERO

    The instructions say a filer sending a 2025 Form 990, 990-EZ, 990-PF, 990-T, 1120-POL, 4720, 5227, 5330, 8038-CP, or Form 8868 with payment through an ISP or transmitter, not an ERO, files Form 8453-TE with the return.

  • Officers of the entity

    Part II is signed and dated by the president, vice president, treasurer, assistant treasurer or chief accounting officer, or any other officer authorized to sign the return.

  • Persons subject to tax

    A person subject to tax with respect to the named entity can sign Part II instead of an officer, by checking that box in the declaration.

  • EROs and paid preparers

    Part III is for the electronic return originator and any paid preparer. The instructions say an ERO can use either Form 8453-TE or Form 8879-TE to get authorization to file.

The form is completed for an exempt entity or a person subject to tax, along with the ERO and paid preparer who handle the e-filed return. It goes to the IRS with that return.

Official sources and the blank

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Questions about Form 8453-TE

Do I mail Form 8453-TE to the IRS?

The instructions say to file it with the electronically filed return: the signed form is scanned to a PDF file and transmitted with the return by the tax preparation software.

Which returns does Form 8453-TE cover?

The form lists Forms 990, 990-EZ, 990-PF, 990-T, 1120-POL, 4720, 8868, 5227, 5330 and 8038-CP.

What is the difference between Form 8453-TE and Form 8879-TE?

The instructions say an entity filing through an ERO can sign the return with a PIN using Form 8879-TE instead of filing Form 8453-TE. An ERO can use either form.

Who signs Part II?

The instructions name the president, vice president, treasurer, assistant treasurer or chief accounting officer, or any other officer or person subject to tax authorized to sign the return.

Is Part III needed when filing online without an ERO?

The instructions say not to complete the ERO's Use Only section if the return is filed online through an ISP or transmitter without an ERO. A paid preparer, if any, still signs.

Can more than one return be listed on one Form 8453-TE?

No. Part I says to check the box for the type of return being filed and not to complete more than one line.