Federal Foreign Corporation Income Tax Declaration for an IRS e-file Return

Foreign Corporation Income Tax Declaration for an IRS e-file Return
2021 Form 8453-I
Form

8453-I
▶

Department of the Treasury
Internal Revenue Service

Foreign Corporation Income Tax
Declaration for an IRS e-file Return

OMB No. 1545-0123

File electronically with the corporation’s tax return. Do not file paper copies.
▶ Go to www.irs.gov/Form8453I for the latest information.

For calendar year 2021, or tax year beginning

, 2021, ending

Employer identification number

Name of corporation

Part I

Tax Return Information (whole dollars only)

1

Total income (Form 1120-F, Section II, line 11)

2

Taxable income (Form 1120-F, Section II, line 31)

3

Total tax (Form 1120-F, Schedule J, line 9) .

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4

Amount owed (Form 1120-F, page 1, line 7)

5a

Overpayment (Form 1120-F, page 1, line 8a)

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5a

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b Overpayment resulting from tax deducted and withheld under chapters 3 and 4 (Form 1120-F,
page 1, line 8b) . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part II
6a
b
c

2021

, 20

5b

Declaration of Officer (see instructions) Be sure to keep a copy of the corporation’s tax return.
I consent that the corporation’s refund be directly deposited as designated on the Form 8302, Electronic Deposit of Tax
Refund of $1 Million or More, that will be electronically transmitted with the corporation’s 2021 federal income tax return.
I do not want direct deposit of the corporation’s refund or the corporation is not receiving a refund.
I authorize the U.S. Treasury and its designated Financial Agent to initiate an electronic funds withdrawal (direct debit) entry
to the financial institution account indicated in the tax preparation software for payment of the corporation’s federal taxes
owed on this return, and the financial institution to debit the entry to this account. To revoke a payment, I must contact the
U.S. Treasury Financial Agent at 1-888-353-4537 no later than 2 business days prior to the payment (settlement) date. I
also authorize the financial institutions involved in the processing of the electronic payment of taxes to receive confidential
information necessary to answer inquiries and resolve issues related to the payment.

If the corporation is filing a balance due return, I understand that if the IRS does not receive full and timely payment of its tax
liability, the corporation will remain liable for the tax liability and all applicable interest and penalties.
Under penalties of perjury, I declare that I am an officer of the above corporation and that the information I have given my electronic return originator (ERO), transmitter,
and/or intermediate service provider (ISP) and the amounts in Part I above agree with the amounts on the corresponding lines of the corporation’s 2021 federal income tax
return. To the best of my knowledge and belief, the corporation’s return is true, correct, and complete. I consent to my ERO, transmitter, and/or ISP sending the
corporation’s return, this declaration, and accompanying schedules and statements to the IRS. I also consent to the IRS sending my ERO, transmitter, and/or ISP an
acknowledgment of receipt of transmission and an indication of whether or not the corporation’s return is accepted, and, if rejected, the reason(s) for the rejection. If the
processing of the corporation’s return or refund is delayed, I authorize the IRS to disclose to my ERO, transmitter, and/or ISP the reason(s) for the delay, or when the refund
was sent.

Signature of officer

Date

▲

Part III

▲

Sign
Here

Title

Declaration of Electronic Return Originator (ERO) and Paid Preparer (see instructions)

I declare that I have reviewed the above corporation’s return and that the entries on Form 8453-I are complete and correct to the best of my knowledge. If I am only a
collector, I am not responsible for reviewing the return and only declare that this form accurately reflects the data on the return. The corporate officer will have signed this
form before I submit the return. I will give the officer a copy of all forms and information to be filed with the IRS, and have followed all other requirements in Pub. 3112, IRS
e-file Application and Participation, and Pub. 4163, Modernized e-File (MeF) Information for Authorized IRS e-file Providers for Business Returns. If I am also the Paid
Preparer, under penalties of perjury I declare that I have examined the above corporation’s return and accompanying schedules and statements, and to the best of my
knowledge and belief, they are true, correct, and complete. This Paid Preparer declaration is based on all information of which I have any knowledge.
Date

▲

ERO’s
signature
Firm’s name (or yours
if self-employed),
address, and ZIP code

Check if
also paid
preparer

Check if selfemployed

▲

ERO’s
Use
Only

ERO’s SSN or PTIN

EIN
Phone no.

Under penalties of perjury, I declare that I have examined the above corporation’s return and accompanying schedules and statements, and to the best of my knowledge
and belief, they are true, correct, and complete. This declaration is based on all information of which I have any knowledge.

Paid
Preparer
Use Only

Print/Type preparer’s name

Firm’s name

▶

Firm’s address

▶

Preparer’s signature

For Privacy Act and Paperwork Reduction Act Notice, see instructions.

Date

Check
if
self-employed
Firm’s EIN

PTIN

▶

Phone no.
Cat. No. 49728F

Form 8453-I (2021)

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Page 3

Form 8453-I (2021)

General Instructions
Note: Instead of filing Form 8453-I, a corporate officer filing a
corporation’s return through an electronic return originator
(ERO) can sign the return using a personal identification number
(PIN). For details, see Form 8879-I, IRS e-file Signature
Authorization for Form 1120-F.

Future Developments
For the latest information about developments related to Form
8453-I and its instructions, such as legislation enacted after they
were published, go to www.irs.gov/Form8453I.

Purpose of Form
Use Form 8453-I to:
• Authenticate an electronic Form 1120-F, U.S. Income Tax
Return of a Foreign Corporation;
• Authorize the 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 are 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.

Who Must File
If you are filing a 2021 Form 1120-F through an ISP and/or
transmitter and you are not using an ERO, you must file Form
8453-I with your electronically filed return. An ERO can use
either Form 8453-I or Form 8879-I to obtain authorization to file
a corporation’s Form 1120-F.

When and Where To File

• Debit amount.
• Debit date (date the corporation wants the debit to occur).
An electronically transmitted return will not be considered
complete, and therefore filed, unless either:
• Form 8453-I is signed by a corporate officer, scanned into a
PDF file, and transmitted with the return; or
• The return is filed through an ERO and Form 8879-I is used to
select a PIN that is used to electronically sign the return.
The officer’s signature allows the IRS to disclose to the ERO,
transmitter, and/or ISP:
• An acknowledgment that the IRS has accepted the
corporation’s electronically filed return, and
• The reason(s) for any delay in processing the return or refund.
The declaration of officer must be signed and dated by:
• 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.
If the ERO makes changes to the electronic return after Form
8453-I has been signed by the officer, whether it was before it
was transmitted or if the return was rejected after transmission,
the ERO must have the officer complete and sign a corrected
Form 8453-I if either:
• The total income on Form 1120-F, Section II, line 11, differs
from the amount on the electronic return by more than
$150; or
• The taxable income on Form 1120-F, Section II, line 31, differs
from the amount on the electronic return by more than $100.

Part III. Declaration of Electronic Return
Originator (ERO) and Paid Preparer

Name. Print or type the corporation’s name in the space
provided.
Employer identification number (EIN). Enter the corporation’s
EIN in the space provided.

Note: If the return is filed online through an ISP and/or
transmitter (not using an ERO), do not complete Part III.
If the corporation’s return is filed through an ERO, the IRS
requires the ERO’s signature. A paid preparer, if any, must sign
Form 8453-I in the space for Paid Preparer Use Only. But if the
paid preparer is also the ERO, do not complete the paid
preparer section. Instead, check the box labeled “Check if also
paid preparer.”
Refunds. After the IRS has accepted the return, the refund
should be issued within 3 weeks. However, some refunds may
be delayed because of compliance reviews to ensure that
returns are accurate.

Part II. Declaration of Officer

Use of PTIN

File Form 8453-I with the corporation’s electronically filed
income tax return. Use a scanner to create a Portable
Document Format (PDF) of the completed form. Your tax
preparation software will allow you to transmit this PDF with the
return.

Specific Instructions

Note: The corporate officer must check all applicable boxes on
line 6.
If the corporation has tax due (line 4) and the officer did not
check box 6c, the rules for payment of the tax due depend on
whether the corporation maintains an office or place of business
in the United States. See Payment of Tax Due in the Instructions
for Form 1120-F for these rules.
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.
• Routing number.
• Account number.
• Type of account (checking or savings).

Paid preparers. Anyone who is paid to prepare the
corporation’s return must enter their PTIN in Part III. For
information on applying for and receiving a PTIN, see Form
W-12, IRS Paid Preparer Tax Identification Number (PTIN)
Application and Renewal, or visit www.irs.gov/PTIN.
EROs who are not paid preparers. Only EROs who are not
also the paid preparer of the return have the option to enter their
PTIN or their social security number in the “ERO’s Use Only”
section of Part III. For information on applying for and receiving
a PTIN, see Form W-12, IRS Paid Preparer Tax Identification
Number (PTIN) Application and Renewal, or visit
www.irs.gov/PTIN.

Form 8453-I (2021)

Privacy Act and Paperwork Reduction Act Notice. We ask for
the information on this form to carry out the Internal Revenue
laws of the United States. You are required to give us the
information. We need it to ensure that you are complying with
these laws and to allow us to figure and collect the right amount
of tax. Section 6109 requires EROs to provide their identifying
numbers on the return.
You are not required to provide the information requested on
a form that is subject to the Paperwork Reduction Act unless
the form displays a valid OMB control number. Books or
records relating to a form or its instructions must be retained as
long as their contents may become material in the
administration of any Internal Revenue law. Generally, tax
returns and return information are confidential, as required by
Internal Revenue Code section 6103.

Page 4

The estimated burden for taxpayers filing this form is
approved under OMB control number 1545-0123.
If you have comments concerning the accuracy of these time
estimates or suggestions for making this form simpler, we would
be happy to hear from you. You can send us comments from
www.irs.gov/FormComments. Or you can send your comments
to Internal Revenue Service, Tax Forms and Publications
Division, 1111 Constitution Ave. NW, IR-6526, Washington, DC
20224. Do not send the tax form to this office. Instead, see
When and Where To File, earlier.