Form 8453-Pe - U.s. Partnership Declaration For An Irs E-File Return (2014) Page 2
Download a blank fillable Form 8453-Pe - U.s. Partnership Declaration For An Irs E-File Return (2014) in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Form 8453-Pe - U.s. Partnership Declaration For An Irs E-File Return (2014) with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1
22
Form 8453-PE (2014)
Page
General Instructions
If the ERO makes changes to the electronic return after Form
8453-PE has been signed by the general partner or limited liability
Instead of filing Form 8453-PE, a general partner or
company member manager, whether it was before it was
limited liability company member manager filing a
transmitted or if the return was rejected after transmission, the ERO
TIP
partnership’s return through an electronic return
must have the general partner or limited liability company member
originator (ERO) can sign the return using a personal
manager complete and sign a corrected Form 8453-PE if either:
identification number (PIN). For details, see Form 8879-PE, IRS
• The total income (loss) on Form 1065, line 8 differs from the
e-file Signature Authorization for Form 1065.
amount on the electronic return by more than $150, or
Future Developments
• The ordinary business income (loss) on Form 1065, line 22 differs
from the amount on the electronic return by more than $100.
For the latest information about developments related to Form
8453-PE and its instructions, such as legislation enacted after they
Part III—Declaration of Electronic Return Originator
were published, go to
(ERO) and Paid Preparer
Purpose of Form
Note. If the return is filed online through an ISP and/or transmitter
(not using an ERO), do not complete Part III.
Use Form 8453-PE to:
If the partnership’s return is filed through an ERO, the IRS
• Authenticate an electronic Form 1065, U.S. Return of Partnership
requires the ERO’s signature. A paid preparer, if any, must sign
Income;
Form 8453-PE in the space for Paid Preparer Use Only. But if the
• Authorize the ERO, if any, to transmit via a third-party transmitter;
paid preparer is also the ERO, do not complete the paid preparer
and
section. Instead, check the box labeled “Check if also paid
• Authorize the intermediate service provider (ISP) to transmit via a
preparer.”
third-party transmitter if you are filing online (not using an ERO).
Use of PTIN
Who Must File
Paid Preparers. Anyone who is paid to prepare the partnership's
If you are filing a 2014 Form 1065 through an ISP and/or transmitter
return must enter their PTIN in Part III. For information on applying
and you are not using an ERO, you must file Form 8453-PE with
for and receiving a PTIN, see Form W-12, IRS Paid Preparer Tax
your electronically filed return. An ERO can use either Form 8453-
Identification Number (PTIN) Application and Renewal, or visit
PE or Form 8879-PE to obtain authorization to file the partnership’s
Form 1065.
EROs who are not paid preparers. Only EROs who are not also
When and Where To File
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
File Form 8453-PE with the partnership’s electronically filed return.
III. For information on applying for and receiving a PTIN, see Form
Use a scanner to create a Portable Document Format (PDF) file of
W-12, IRS Paid Preparer Tax Identification Number (PTIN)
the completed form. Your tax preparation software will allow you to
Application and Renewal, or visit
transmit this PDF file with the return.
Privacy Act and Paperwork Reduction Act Notice. We ask for
Specific Instructions
the information on this form to carry out the Internal Revenue laws
of the United States. You are required to give us the information.
Name. Print or type the partnership’s name in the space provided.
We need it to ensure that you are complying with these laws and to
Employer identification number (EIN). Enter the partnership’s EIN
allow us to figure and collect the right amount of tax. Section 6109
in the space provided.
requires EROs to provide their identifying numbers on the return.
Part II—Declaration of General Partner or Limited
You are not required to provide the information requested on a
Liability Company Member Manager
form that is subject to the Paperwork Reduction Act unless the form
displays a valid OMB control number. Books or records relating to a
An electronically transmitted return will not be considered complete,
form or its instructions must be retained as long as their contents
and therefore filed, unless either:
may become material in the administration of any Internal Revenue
• Form 8453-PE is signed by a general partner or limited liability
law. Generally, tax returns and return information are confidential,
company member manager, scanned into a PDF file, and
as required by Internal Revenue Code section 6103.
transmitted with the return, or
The time needed to complete and file this form will vary
• The return is filed through an ERO and Form 8879-PE is used to
depending on individual circumstances. The estimated average time
select a PIN that is used to electronically sign the return.
is:
The general partner or limited liability company member
Recordkeeping .
.
.
.
.
.
.
.
.
.
.
. 2 hr., 52 min.
manager’s signature allows the IRS to disclose to the ERO,
Learning about the law or the form
.
.
.
.
.
.
. 12 min.
transmitter, and/or ISP:
Preparing and sending
• An acknowledgement that the IRS has accepted the partnership’s
the form to the IRS .
.
.
.
.
.
.
.
.
.
.
.
. 15 min.
electronically filed return, and
If you have comments concerning the accuracy of these time
• The reason(s) for any delay in processing the return.
estimates or suggestions for making this form simpler, we would be
The declaration of general partner or limited liability company
happy to hear from you. You can send us comments by going to
member manager must be signed and dated by:
, clicking on "More Information," and then
• The president, vice president, treasurer, assistant treasurer, chief
clicking on "Give us Feedback." You can also send your comments to
accounting officer, or
the Internal Revenue Service, Tax Forms and Publications Division,
1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not
• Any other general partner or limited liability company member
send the form to this address. Instead, see When and Where To
manager (such as tax officer) authorized to sign the partnership’s
File, earlier.
return.
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial