Federal Employment Tax Declaration for an IRS e-file Return

Employment Tax Declaration for an IRS e-file Return
Form 8453-EMP (Rev. December 2023)
Form

E-file Declaration for Employment Tax Returns

8453-EMP

For the period beginning

(Rev. December 2023)

, 20

, and ending

, 20

.
OMB No. 1545-0967

For use with Form 940, 941, 943, 944, and 945 series returns.

File electronically. Don’t file paper copies.
Go to www.irs.gov/Form8453EMP for the latest information.

Department of the Treasury
Internal Revenue Service

Employer identification number (EIN)

Name (as shown on the employment tax return)

Type of Return and Return Information (Whole dollars only)

Part I

Check the box for the return that you’ll file using this Form 8453-EMP. Enter the amounts from the applicable lines of the return. If any of the
applicable lines on the return are blank, leave line 1b, 1c, 2b, 2c, 3b, 3c, 4b, 4c, 5b, or 5c, whichever is applicable, blank (don’t enter -0-).
However, if you entered -0- on the return, enter -0- on the applicable line. Complete a separate Form 8453-EMP for each return.
1a Form 940 check here
(all 940 series)
2a Form 941 check here
(all 941 series)

.

.

.

.

3a Form 943 check here
(all 943 series)

.

.

4a Form 944 check here . .
(including Form 944 (sp))
5a Form 945 check here . .
(all 945 series)

b. Wages, tips, and other compensation (Form 944, line 1) .
c. Balance due (Form 944, line 11) . . . . . . . . .
b. Federal income tax withheld (Form 945, line 1; or Form
945-X, line 3, column 1) . . . . . . . . . . . .
c. Balance due (Form 945, line 5; or Form 945-X, line 5 (if
more than zero))
. . . . . . . . . . . . . .

1b
1c
2b
2c
3b
3c
4b
4c
5b
5c

Declaration of Taxpayer (see instructions)

Part II
6a
b

b. Total payments to all employees (Form 940, line 3) . .
c. Balance due (Form 940, line 14) . . . . . . . . .
b. Wages, tips, and other compensation (Form 941, line 2; or
Form 941-X, line 6, column 1)
c. Balance due (Form 941, line 14; or Form 941-X, line 27 (if
more than zero))
. . . . . . . . . . . . . .
b. Wages subject to social security tax (Form 943, line 2; or
Form 943-X, line 6, column 1) . . . . . . . . . .
c. Balance due (Form 943, line 15; or Form 943-X, line 25 (if
more than zero))
. . . . . . . . . . . . . .

I’m requesting a refund on the original or amended employment tax return checked above in Part I.
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 federal taxes owed for the
original or amended employment tax return checked above in Part I, 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 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.

Under penalties of perjury, I declare that I have an approved role (as identified in the instructions for the employment tax return) within the company listed above and the
information I’ve given the 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 original or amended employment tax return. To the best of my knowledge and belief, the return is true, correct, and complete. I consent to
the ERO, transmitter, and/or ISP sending the return, this declaration, and accompanying schedules and statements to the IRS. I also consent to the IRS sending the ERO,
transmitter, and/or ISP an acknowledgment of receipt of transmission and an indication of whether or not the return is accepted and, if rejected, the reason(s) for the
rejection. If the processing of the return or refund is delayed, I authorize the IRS to disclose to the ERO, transmitter, and/or ISP the reason(s) for the delay, or when the
refund was sent.

Sign
Here

Taxpayer’s signature

Print your name and title

Date

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

Part III

I declare that I’ve reviewed the original or amended employment tax return indicated above and that the entries on Form 8453-EMP are complete and correct to the best of
my knowledge. If I’m only a collector, I’m not responsible for reviewing the return and only declare that this form accurately reflects the data on the return. The taxpayer will
have signed this form before I submit the return. I’ll give the taxpayer 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 & Participation, and Pub. 4163, Modernized e-File (MeF) Information for Authorized IRS e-File Providers for Business Returns. If I’m also the
paid preparer, under penalties of perjury I declare that I’ve examined this return, including accompanying schedules and statements, and to the best of my knowledge and
belief, it is true, correct, and complete. This paid preparer declaration is based on all information of which I have any knowledge.

ERO’s
Use
Only

ERO’s signature

Date

Check if
also paid
preparer

Check if selfemployed

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

ERO’s SSN or PTIN

EIN
Phone no.

Under penalties of perjury, I declare that I’ve examined this original or amended employment tax return, including accompanying schedules and statements, and to the best
of my knowledge and belief, it is 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

Preparer’s signature

Firm’s name
Firm’s address
For Privacy Act and Paperwork Reduction Act Notice, see instructions.

Date

Check if selfemployed

PTIN

Firm’s EIN
Phone no.

Cat. No. 62873J

Form 8453-EMP (Rev. 12-2023)

Page 2

Form 8453-EMP (Rev. 12-2023)

Future Developments
For the latest information about developments related to Form
8453-EMP and its instructions, such as legislation enacted after
they were published, go to www.irs.gov/Form8453EMP.

What’s New
Beginning sometime in 2024, the IRS expects to make filing an
amended employment tax return on Forms 940, 941-X, 943-X, and
945-X available as part of Modernized e-File (MeF). Monitor IRS.gov
for more information on availability.

General Instructions
Instead of filing Form 8453-EMP, a taxpayer filing an
original or amended employment tax return through an
TIP electronic return originator (ERO) can sign the return
using a personal identification number (PIN).
For details, see Form 8879-EMP, E-file Authorization for
Employment Tax Returns.

Purpose of Form
Use Form 8453-EMP to:
• Authenticate any electronic employment tax return in the Form
940, 941, 943, 944, or 945 series of returns;
• 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’re filing online (not using an ERO); and
• Provide the taxpayer’s consent to authorize an electronic funds
withdrawal for payment of federal taxes owed.

Who Must File
If you’re filing an original or amended employment tax return
through an ISP and/or transmitter and you’re not using an ERO, you
must file Form 8453-EMP with the electronically filed return. An
ERO can use either Form 8453-EMP or Form 8879-EMP to obtain
authorization to file an employment tax return.

When and Where To File
File Form 8453-EMP with the taxpayer’s electronically filed return.
Use a scanner to create a Portable Document Format (PDF) file of
the completed form. Your tax preparation software will allow you to
transmit this PDF with the return.

Specific Instructions
Name. Print or type the taxpayer’s name as shown on the
employment tax return.
Employer identification number (EIN). Enter the taxpayer’s EIN as
shown on the employment tax return.

Part II. Declaration of Taxpayer
If the taxpayer has a balance due on line 1c, 2c, 3c, 4c, or 5c and
the taxpayer didn’t check box 6b, the taxpayer must use the
Electronic Federal Tax Payment System (EFTPS) to pay the tax. For
more information on deposits, see the instructions for the tax form
the taxpayer is filing.
If the taxpayer checks box 6b, the taxpayer must ensure that the
following information relating to the financial institution account is
provided in the tax preparation software.
• Routing number and account number.
• Type of account (checking or savings).
• Debit amount.
• Debit date (date the taxpayer wants the debit to occur).
An electronically transmitted return won’t be considered
complete, and therefore filed, unless either:
• Form 8453-EMP is signed by the taxpayer, scanned into a PDF
file, and transmitted with the return; or

• The return is filed through an ERO and Form 8879-EMP is used to
select a PIN that is used to electronically sign the return.
The taxpayer’s signature allows the IRS to disclose to the ERO,
transmitter, and/or ISP:
• An acknowledgement that the IRS has accepted the electronically
filed return, and
• The reason(s) for any delay in processing the return or refund.

Part III. Declaration of Electronic Return
Originator (ERO) and Paid Preparer
Note: If the return is filed online through an ISP and/or transmitter
(not using an ERO), don’t complete Part III.
If the taxpayer’s return is filed through an ERO, the IRS requires
the ERO’s signature. A paid preparer, if any, must sign Form
8453-EMP in the space for Paid Preparer Use Only. But if the paid
preparer is also the ERO, don’t 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
to ensure that returns are accurate.

Preparer Tax Identification Number (PTIN)
Paid preparers. Anyone who is paid to prepare the taxpayer’s
return must enter their PTIN in Part III. For information on applying
for and receiving a PTIN, see Form W-12 or go to www.irs.gov/
PTIN.
EROs who aren’t paid preparers. Only an ERO who isn’t also the
paid preparer of the return has 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 or go to www.irs.gov/PTIN.
Privacy Act and Paperwork Reduction Act Notice. We ask for the
information on Form 8453-EMP to carry out the Internal Revenue
laws of the United States. You’re required to give us the
information. We need it to ensure that you're 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’re 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.
The time needed to complete and file this form will vary
depending on individual circumstances. The estimated average time
is:
Recordkeeping . . . . . . . . . . . . 2 hr., 9 min.
Learning about the law or the form . . . . . . . 6 min.
Preparing, copying, assembling, and sending
the form to the IRS . . . . . . . . . . . . . 8 min.
If you have comments concerning the accuracy of these time
estimates or suggestions for making Form 8453-EMP 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. Don’t
send Form 8453-EMP to this address. Instead, see When and
Where To File on this page.