Form 8453-Emp - Employment Tax Declaration For An Irs E-File Return Page 2
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Form 8453-EMP (10-2013)
Page
Future Developments
The taxpayer’s signature allows the IRS to disclose to the ERO,
transmitter, and/or ISP:
For the latest information about developments related to Form
• An acknowledgement that the IRS has accepted the electronically
8453-EMP and its instructions, such as legislation enacted after
filed return, and
they were published, go to
• The reason(s) for any delay in processing the return or refund.
General Instructions
Part III. Declaration of Electronic Return
Note. Instead of filing Form 8453-EMP, a taxpayer filing an
Originator (ERO) and Paid Preparer
employment tax return through an electronic return originator (ERO)
Note. If the return is filed online through an ISP and/or transmitter
can sign the return using a personal identification number (PIN).
(not using an ERO), do not complete Part III.
For details, see Form 8879-EMP, IRS e-file Signature Authorization
for Forms 940, 940-PR, 941, 941-PR, 941-SS, 943, 943-PR, 944,
If the taxpayer’s return is filed through an ERO, the IRS requires
and 945.
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
Purpose of Form
preparer is also the ERO, do not complete the paid preparer
section. Instead, check the box labeled “Check if also paid
Use Form 8453-EMP to:
preparer.”
• Authenticate an electronic Form 940, 940-PR, 941, 941-PR,
Refunds. After the IRS has accepted the return, the refund should
941-SS, 943, 943-PR, 944, or 945;
be issued within 3 weeks. However, some refunds may be delayed
• Authorize the ERO, if any, to transmit via a third-party transmitter;
to ensure that returns are accurate.
• Authorize the intermediate service provider (ISP) to transmit via a
Use of PTIN
third-party transmitter if you are filing online (not using an ERO); and
• Provide the taxpayer’s consent to authorize an electronic funds
Paid preparers. Anyone who is paid to prepare the taxpayer's
withdrawal for payment of federal taxes owed.
return must enter their preparer tax identification number (PTIN) in
Part III. The PTIN entered must have been issued after September
Who Must File
27, 2010. For information on applying for and receiving a PTIN, see
Form W-12, IRS Paid Preparer Tax Identification Number (PTIN)
If you are filing Form 940, 940-PR, 941, 941-PR, 941-SS, 943,
Application and Renewal, or visit
943-PR, 944, or 945 through an ISP and/or transmitter and you are
not using an ERO, you must file Form 8453-EMP with the
EROs who are not paid preparers. Only EROs who are not also
electronically filed return. An ERO can use either Form 8453-EMP or
the paid preparer of the return have the option to enter their PTIN or
Form 8879-EMP to obtain authorization to file Form 940, 940-PR,
their social security number in the “ERO's Use Only” section of Part
941, 941-PR, 941-SS, 943, 943-PR, 944, or 945.
III. If the PTIN is entered, it must have been issued after September
27, 2010. For information on applying for and receiving a PTIN, see
When and Where To File
Form W-12, or visit
File Form 8453-EMP with the taxpayer’s electronically filed return.
Privacy Act and Paperwork Reduction Act Notice. We ask for the
Use a scanner to create a Portable Document Format (PDF) file of
information on Form 8453-EMP to carry out the Internal Revenue
the completed form. Your tax preparation software will allow you to
laws of the United States. You are required to give us the
transmit this PDF with the return.
information. We need it to ensure that you are complying with these
Specific Instructions
laws and to allow us to figure and collect the right amount of tax.
Section 6109 requires EROs to provide their identifying numbers on
Name. Print or type the taxpayer’s name as shown on Form 940,
the return.
940-PR, 941, 941-PR, 941-SS, 943, 943-PR, 944, or 945.
You are not required to provide the information requested on a
Employer identification number (EIN). Enter the EIN as shown on
form that is subject to the Paperwork Reduction Act unless the form
Form 940, 940-PR, 941, 941-PR, 941-SS, 943, 943-PR, 944, or 945.
displays a valid OMB control number. Books or records relating to a
form or its instructions must be retained as long as their contents
Part II. Declaration of Taxpayer
may become material in the administration of any Internal Revenue
law. Generally, tax returns and return information are confidential,
If the taxpayer has a balance due on line 1c, 2c, 3c, 4c, or 5c and
as required by Internal Revenue Code section 6103.
the taxpayer did not check box 6b, the taxpayer must use the
Electronic Federal Tax Payment System (EFTPS) to pay the tax. For
The time needed to complete and file this form will vary
more information on deposits, see the instructions for the tax form
depending on individual circumstances. The estimated average time
the taxpayer is filing.
is:
If the taxpayer checks box 6b, the taxpayer must ensure that the
Recordkeeping .
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2 hr., 9 min.
following information relating to the financial institution account is
Learning about the law or the form
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6 min.
provided in the tax preparation software.
Preparing, copying, assembling, and sending
• Routing number and account number.
the form to the IRS .
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8 min.
• Type of account (checking or savings).
If you have comments concerning the accuracy of these time
• Debit amount.
estimates or suggestions for making Form 8453-EMP simpler, we
would be happy to hear from you. You can send us comments from
• Debit date (date the taxpayer wants the debit to occur).
Click on More Information and then click
An electronically transmitted return will not be considered
on Comment on Tax Forms and Publications. Or you can send your
complete, and therefore filed, unless either:
comments to Internal Revenue Service, Tax Forms and Publications
• Form 8453-EMP is signed by the taxpayer, scanned into a PDF
Division, 1111 Constitution Ave. NW, IR-6526, Washington, DC
file, and transmitted with the return; or
20224. Do not send Form 8453-EMP to this address. Instead, see
When and Where To File on this page.
• 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.
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