8453-TR

E-file Declaration or Authorization for Form 1045/1139

Agency
IRS
Revision
December 2025
Fillable fields
36
Pages
2
Official source
IRS form page
Checked
October 21, 2026
Fill 8453-TR online
Page 1 of form 8453-TR

Form 8453-TR: E-file Declaration or Authorization for Form 1045/1139

Form 8453-TR is the signature document for an electronically filed application for tentative refund: Form 1045, Application for Tentative Refund, or Form 1139, Corporation Application for Tentative Refund. The IRS says it is used to authenticate (declare) the electronic application, to authorize the electronic return originator (ERO) to transmit it, and to give the taxpayer's consent to directly deposit any refund.

The form says "File electronically. Do not file paper copies." Its What's New section says the December 2025 form is new and allows taxpayer-applicants to electronically file an application for tentative refund. The instructions say the completed form can be scanned into a PDF file, which the tax preparation software transmits with the application.

The instructions are printed on page 2 of the form. You can fill out Form 8453-TR free in your browser on this page and download the result without an account.

What's on Form 8453-TR

Header

The tax year beginning and ending dates, the name(s) as shown on the application for tentative refund and the identification number.

Part I, boxes 1a and 1b

Which application is being filed: Form 1045 or Form 1139. Part I amounts are in whole dollars only.

Part I, lines 2a to 2f

Net operating loss, unused general business credit, net section 1256 contracts loss, net capital loss, other, and an overpayment of tax due to a claim of right adjustment under section 1341(b)(1).

Part II: taxpayer declaration

The taxpayer-applicant's declaration under penalties of perjury, with PIN choices and signature, name and title, and date lines for the taxpayer and a spouse.

Part III: ERO and paid preparer

The ERO's declaration, the ERO's EFIN/PIN, and the ERO's Use Only and Paid Preparer Use Only sections with SSN or PTIN, firm name, EIN and phone number.

How to fill out Form 8453-TR

  1. 1

    Header

    Enter the tax year dates, then the name(s) and identification number(s) of the taxpayer(s) as shown on the application for tentative refund.

  2. 2

    Box 1a or 1b

    Check box 1a for Form 1045 or box 1b for Form 1139, as the form says, for the application to be filed with Form 8453-TR.

  3. 3

    Lines 2a to 2f

    The form says Form 1045 filers use lines 2a, 2b, 2c and 2f and leave 2d and 2e blank. Form 1139 filers use lines 2a, 2b, 2d, 2e and 2f and leave 2c blank.

  4. 4

    Part II PIN and signature

    Check one PIN box: authorize the named ERO firm to enter the PIN, or enter the PIN yourself when the Practitioner PIN method is used. The form says not to enter all zeros. Then sign and date.

  5. 5

    Part III

    Leave Part III blank if the application is not filed through an ERO. Otherwise the ERO enters a six-digit EFIN followed by a five-digit self-selected PIN and signs, and any separate paid preparer signs.

Why fill Form 8453-TR on indox

You get the real form, filled in a browser tab, with nothing standing between you and the finished PDF.

  • Fill the form right in your browser, no software to install
  • Free to fill and free to download, with no account
  • The official blank straight from the IRS, not a copy someone retyped
  • Works on a phone, tablet or computer

How it is filed, signing and refunds

How to send it

File it with the taxpayer's electronically filed application for tentative refund. The instructions say a scanner can create a PDF of the completed form, and the tax preparation software should allow it to be transmitted with the application.

No paper copies

The form says "File electronically. Do not file paper copies."

When the application counts as filed

The instructions say an e-filed application is not complete nor filed unless Form 8453-TR is signed, scanned and transmitted with it, or the application is filed through an ERO and Form 8453-TR is used to select a PIN.

Direct deposit

The instructions say Forms 1045 and 1139 provide for direct deposit of any refund, and point to the instructions for those forms for details.

Refund delays

The instructions say some refunds may be delayed because of compliance reviews to ensure that forms are accurate.

Copies

The ERO declaration says the ERO will give the taxpayer a copy of all forms and information to be filed with the IRS.

Related forms

Who completes Form 8453-TR?

  • Form 1045 and Form 1139 filers

    Box 1a is for Form 1045, Application for Tentative Refund. Box 1b is for Form 1139, Corporation Application for Tentative Refund.

  • Filers using a transmitter that is not an ERO

    The instructions say to file Form 8453-TR if Form 1045 or Form 1139 is filed through a transmitter that is not an ERO.

  • Taxpayer-applicants and authorized signers

    The person signing Part II declares under penalties of perjury that they are the taxpayer-applicant or are fully authorized to act on its behalf for the application.

  • Electronic return originators

    The instructions say an ERO can obtain and retain Form 8453-TR for authorization to file, and that the IRS requires the ERO's signature when the application is filed through an ERO.

  • Paid preparers

    Anyone paid to prepare the application enters a PTIN in Part III. A paid preparer who is also the ERO checks the box labeled Check if also paid preparer instead of the preparer section.

The form is completed for a taxpayer-applicant that e-files Form 1045 or Form 1139. The taxpayer-applicant, and a spouse where the PIN lines apply, sign Part II. An ERO and any paid preparer sign Part III. The finished form goes to the IRS with the e-filed application.

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Questions about Form 8453-TR

Do I mail Form 8453-TR to the IRS?

No. The form says to file it electronically and not to file paper copies. The instructions say the signed form can be scanned into a PDF and transmitted with the application.

Which applications does Form 8453-TR cover?

Form 1045, Application for Tentative Refund, and Form 1139, Corporation Application for Tentative Refund.

Which lines does a Form 1045 filer leave blank?

The form says Form 1045 filers leave lines 2d and 2e blank. Form 1139 filers leave line 2c blank.

Who signs Part III?

The ERO, when the application is filed through one, and any paid preparer. The instructions say not to complete Part III if the application is filed without an ERO.

Is Form 8453-TR a new form?

Yes. The What's New section says Form 8453-TR (12-2025) is new and allows taxpayer-applicants to electronically file an application for tentative refund.

Where are the instructions for Form 8453-TR?

They are printed on page 2 of the form itself, with the purpose of form, who must file, when and where to file, and specific instructions.