Instructions For Form 8453-E (1998)
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Form 8453-E (1998)
Page
General Instructions
When To File
may become material in the
administration of ERISA or the
An employee benefit plan
Internal Revenue Code. Generally,
Purpose of Form
return/report must be filed by the
the Form 5500 series return/reports
last day of the 7th month after the
Form 8453-E is the signature
and some of the related schedules
plan year ends. This filing date also
document that completes the filing
are open to public inspection.
applies to returns filed electronically
of an employee benefit plan
However, Schedules E, F, and SSA
or on magnetic media. For returns
return/report transmitted via
(Form 5500) are confidential, as
filed electronically, the transmitter
electronic or magnetic media.
required by Code section 6103.
must send the signed Form 8453-E
Form 8453-E is used to:
The time needed to complete and
the same day the transmission is
Authenticate the electronic/
file this form will vary depending on
made. For returns filed on magnetic
magnetic media Form 5500,
individual circumstances. The
media, the transmitter must send
5500-C/R, 5500-EZ, and related
estimated average time is:
the signed Form 8453-E in the same
schedules.
package with the magnetic media.
Recordkeeping
7 min.
Transmit the signature of the
Where To File
Learning about the
employer/plan sponsor, plan
law or the form
5 min.
Send Form 8453-E to:
administrator, fiduciary, actuary, and
Preparing the form
22 min.
Internal Revenue Service
the signature of the return
Attention: EFU (EPMF)
transmitter.
Copying, assembling,
Stop 37
and sending the form
Transmit any accompanying paper
P.O. Box 30309, A.M.F.
to the IRS
20 min.
schedules and statements.
Memphis, TN 38130.
If you have comments concerning
Authorize the participant to
the accuracy of these time
transmit via a third-party transmitter.
Paperwork Reduction Act
estimates or suggestions for making
Authorize the transmitter to file the
Notice
this form simpler, we would be
return on behalf of the employer/
happy to hear from you. You can
We ask for the information on this
plan sponsor.
write to the Tax Forms Committee,
form to carry out the law as
Western Area Distribution Center,
specified in ERISA and Internal
How To File
Rancho Cordova, CA 95743-0001.
Revenue Code sections 6039D,
There are specific guidelines to
6047(e), 6057(b), and 6058(a). You
DO NOT send this form to this
follow when filing Form 5500,
are required to give us the
office. Instead, see Where To File
5500-C/R, and 5500-EZ. Get Pub.
information. We need it to determine
on this page.
1507, Procedures for
whether the plan is operating
Electronic/Magnetic Media Filing of
according to the law.
Forms 5500, 5500-C/R, and
You are not required to provide the
5500-EZ, for details.
information requested on a form that
Multiple-Return Filing
is subject to the Paperwork
A single signature may be used to
Reduction Act unless the form
transmit several returns if a
displays a valid OMB control
representative is authorized to sign
number. Books or records relating to
each employee benefit plan
a form or its instructions must be
return/report. A Multiple Return
retained as long as the contents
Control Record may be used with
Form 8453-E to transmit the
authorized signature. See Pub. 1507
for more details.
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