Federal U.S. Partnership Declaration for an IRS e-file Return

U.S. Partnership Declaration for an IRS e-file Return
2023 Form 8453-PE
Form

E-file Declaration for Form 1065

OMB No. 1545-0123

File electronically with the partnership’s return or administrative adjustment request.
(Don’t file paper copies.)
Go to www.irs.gov/Form8453PE for the latest information.

2023

8453-PE

Department of the Treasury
Internal Revenue Service

(For return of partnership income or administrative adjustment request)

For calendar year 2023, or tax year beginning

, 2023, and ending

, 20

Part I

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Employer identification number

Name of partnership

Form 1065 Information (whole dollars only)

1

Gross receipts or sales less returns and allowances (Form 1065, line 1c) .

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1

2

Gross profit (Form 1065, line 3) .

3

Ordinary business income (loss) (Form 1065, line 23)

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2

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3

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Net rental real estate income (loss) (Form 1065, Schedule K, line 2) .

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4

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Other net rental income (loss) (Form 1065, Schedule K, line 3c) .

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5

Part II

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Declaration of Partner or Member or Partnership Representative (see instructions)
Be sure to keep a copy of the partnership’s Return of Partnership Income or AAR.

I declare under penalties of perjury:
1a. If this Form 1065 is transmitted as part of a return of partnership income, I’m a partner or member of the above partnership.
b. If this Form 1065 is transmitted as part of an administrative adjustment request (AAR), I’m the partnership representative (PR).
2. The information I’ve 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 partnership’s Form 1065.
3. To the best of my knowledge and belief, the partnership’s corresponding return or AAR is true, correct, and complete.
4. I consent to my ERO, transmitter, and/or ISP sending the partnership’s return or AAR, this declaration, and accompanying forms, schedules and statements to the IRS.
5. I 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 partnership’s return
or AAR is accepted and, if rejected, the reason(s) for the rejection.
6. If the processing of the partnership’s return or AAR is delayed, I authorize the IRS to disclose to my ERO, transmitter, and/or ISP the reason(s) for the delay.

Sign
Here
Signature of partner or member or PR

Part III

Date

Title

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

I declare that I’ve reviewed the above partnership’s return or AAR and that the entries on Form 8453-PE are complete and correct to the best of my knowledge. If I’m only a
collector, I’m not responsible for reviewing the return or AAR and only declare that this form accurately reflects the data on the return or AAR. The partner or member or PR
will have signed this form before I submit the return or AAR. I’ll give the partner or member or PR a copy of all forms and information to be filed with the IRS, and I’ve
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’m also the Paid Preparer, under penalties of perjury, I declare that I’ve examined the above partnership’s return or AAR and
accompanying forms, 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’ve any knowledge.

ERO’s
Use
Only

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 SSN or PTIN

EIN
Phone no.

Under penalties of perjury, I declare that I’ve examined the above partnership’s return or AAR and accompanying forms, 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’ve any knowledge.

Paid
Preparer
Use Only

Print/Type preparer’s name

Preparer’s signature

Date

Firm’s name

PTIN

Firm’s EIN

Firm’s address

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

Check if
selfemployed

Phone no.
Cat. No. 48316Z

Form 8453-PE (2023)

Page 2

Form 8453-PE (2023)

General Instructions
Future Developments
For the latest information about developments related to Form
8453-PE and its instructions, such as legislation enacted after they
were published, go to www.irs.gov/Form8453PE.

Purpose of Form
Use Form 8453-PE to:
• Authenticate an electronic Form 1065, U.S. Return of Partnership
Income, as part of return or AAR;
• Authorize the electronic return originator (ERO), if any, to transmit
via a third-party transmitter; and
• Authorize the intermediate service provider (ISP) to transmit via a
third-party transmitter if you’re filing online (not using an ERO).

TIP

Instead of filing Form 8453-PE, a partner or member
filing a partnership’s return or AAR through an ERO can
sign the return or AAR using a personal identification
number (PIN). For details, see Form 8879-PE, E-file
Authorization for Form 1065.

Who Must File
If you’re filing a 2023 Form 1065 through an ISP and/or transmitter
and you’re not using an ERO, you must file Form 8453-PE with your
electronically filed return or AAR. An ERO can use either Form
8453-PE or Form 8879-PE to obtain authorization to file the
partnership’s Form 1065.

When and Where To File
File Form 8453-PE with the partnership’s electronically filed return
or AAR. 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 file with the return or AAR.

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

Part II—Declaration of Partner or Member or PR
If the Form 1065 is being transmitted and filed as part of a
partnership return, then the declaration must be signed by a partner
or member.
If the Form 1065 is being transmitted and filed as part of a
partnership AAR, then the declaration must be signed by the PR; or
designated individual, if the partnership representative is an entity.
If the ERO makes changes to the electronic return or AAR after
Form 8453-PE has been signed by the partner or member or PR,
whether it was before it was transmitted or if the return or AAR was
rejected after transmission, the ERO must have the partner or
member or PR complete and sign a corrected Form 8453-PE if
either:
• The total income (loss) on Form 1065, line 8, differs from the
amount on the electronic return or AAR by more than $150; or
• The ordinary business income (loss) on Form 1065, line 23, differs
from the amount on the electronic return or AAR by more than $100.

Part III—Declaration of Electronic Return Originator
(ERO) and Paid Preparer
Note: If the return or AAR is filed online through an ISP and/or
transmitter (not using an ERO), don’t complete Part III.
If the partnership’s return or AAR is filed through an ERO, the IRS
requires the ERO’s signature. A paid preparer, if any, must sign
Form 8453-PE 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.”

Use of PTIN
Paid preparers. Anyone who’s paid to prepare the partnership’s
return or AAR 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 aren’t paid preparers. Only EROs who aren’t also the
paid preparer of the return or AAR 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.
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’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. Internal Revenue
Code section 6109 requires EROs to provide their identifying
numbers on the return.
You aren’t 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 burden for
business taxpayers filing this form is approved under OMB control
number 1545-0123 and is included in the estimates shown in the
instructions for their business income tax return.
Comments. You can send us comments from
www.irs.gov/FormComments. Or you can write to the Internal
Revenue Service, Tax Forms and Publications Division, 1111
Constitution Ave. NW, IR-6526, Washington, DC 20224. Don’t send
the form to this office.