Form 8453-C

What is Form 8453-C

IRS Form 8453-C, also known as the U.S. Corporation Income Tax Declaration for an IRS e-file Return, is a tax form used by corporations to authenticate an electronic Form 1120 when e-filing their federal income tax returns. It allows corporations to authorize an electronic return originator (ERO) to transmit their return, consent to direct deposit of refunds, and authorize electronic funds withdrawals for tax payments.

When to file Form 8453-C

Form 8453-C must be filed whenever a corporation e-files their Form 1120 instead of filing on paper. This includes filing through an ERO or directly through an online provider. It should be transmitted electronically along with the corporate tax return. Do not mail paper copies.

Corporations required to e-file should file Form 8453-C for calendar year or fiscal year returns. The form contains the corporation's name, EIN, total income, taxable income, total tax, and amount owed or overpaid for the tax year.

How to File Form 8453-C

Follow these steps to file Form 8453-C:

• Complete Form 1120 and business tax return in tax software.
• Enter the total income, taxable income, total tax, and amount owed/overpaid on Part I of Form 8453-C.
• The corporate officer must sign and date Part II to declare the tax return is true and authorize refund direct deposit or debit.
• If filing through an ERO, have them complete and sign Part III.
• Convert the completed Form 8453-C to a PDF file.
• Attach the PDF to the e-filed tax return and submit it electronically.

Supporting Documents

No additional documents need to be attached to Form 8453-C. However, the following should be included with the e-filed tax return:

• Form 1120 and all supporting forms and schedules;
• Balance sheet, profit/loss statement;
• Other documents required by state;
• Retain copies of tax return, Form 8453-C, and supporting documents for records.

Tips for Filing Form 8453-C

Follow these tips for smooth Form 8453-C filing:

• Double check name, EIN, income, and tax amounts match Form 1120;
• Have the authorized corporate officer sign with their title and date;
• Enter debit information if paying the balance due electronically;
• If using an ERO, have them sign and provide their information;
• Transmit Form 8453-C and tax return together electronically.

Common Form 8453-C Filing Mistakes

Some common mistakes to avoid when filing Form 8453-C include:

• Forgetting to file Form 8453-C with an e-filed return;
• Filing a paper copy after e-filing;
• Numbers not matching the e-filed tax return;
• Not having an officer sign and date Part II;
• Not including ERO information in Part III when applicable;
• Mailing Form 8453-C instead of e-filing with a return.