8453-CORP

E-file Declaration for Corporations

Agency
IRS
Revision
Rev. December 2025
Fillable fields
30
Pages
2
Official source
IRS form page
Checked
October 21, 2026
Fill 8453-CORP online
Page 1 of form 8453-CORP

Form 8453-CORP: E-file Declaration for Corporations

Form 8453-CORP, E-file Declaration for Corporations, goes with an electronically filed Form 1120 series return. The instructions say it is used to authenticate an electronic Form 1120, 1120-F, 1120-H, 1120-S or any applicable corporate return, to authorize the electronic return originator (ERO) or intermediate service provider (ISP) to transmit through a third-party transmitter, and to give the corporation's consent to direct deposit of a refund or an electronic funds withdrawal for taxes owed.

A corporate officer signs the declaration in Part II, and an ERO and paid preparer sign Part III when they are involved. The form prints "Do not file paper copies": the completed form is scanned into a PDF and transmitted with the return. The instructions are on page 2 of the same PDF. This is the December 2025 revision.

You can fill out the PDF free in your browser on this page and download it without an account.

What's on Form 8453-CORP

Header

The calendar or tax year, the name of the corporation and its employer identification number (EIN).

Part I: Information (whole dollars only)

Total income from Form 1120 line 11, Form 1120-F Section II line 11 or Form 1120-S line 6, or another Form 1120 series return on line 4.

Part II: boxes A, B and C

A consents to direct deposit of the refund, B declines direct deposit or shows no refund, and C authorizes an electronic funds withdrawal for taxes owed.

Part II: officer's declaration

The officer's declaration under penalties of perjury and consent to transmission, with the signature of officer, date and title.

Part III: ERO and Paid Preparer

The ERO's declaration, signature, SSN or PTIN and firm details, then the Paid Preparer Use Only section with PTIN, firm name, EIN, address and phone.

How to fill out Form 8453-CORP

  1. 1

    Header

    Enter the tax year, the corporation's name and its EIN.

  2. 2

    Part I

    Enter total income in whole dollars from the corporation's return on the matching line. For a corporation not listed on lines 1 to 3, enter its form number and total income from the applicable line on line 4.

  3. 3

    Part II boxes

    The officer checks all applicable boxes. With box C, the routing number, account number, account type, debit amount and debit date are provided in the tax preparation software. If tax is due and box C isn't checked, the corporation pays using a method in its return instructions.

  4. 4

    Officer signs

    The officer signs, dates and enters a title. The form says a payment authorized under box C can be revoked by contacting the U.S. Treasury Financial Agent at 888-353-4537 no later than 2 business days before the settlement date.

  5. 5

    Part III

    The ERO signs and enters an SSN or PTIN, and a paid preparer signs with a PTIN. If the return is filed online through an ISP and/or transmitter without an ERO, Part III is left blank.

  6. 6

    Scan and transmit

    Use a scanner to create a PDF of the completed form. The instructions say the tax preparation software allows the PDF to be transmitted with the return.

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How it is sent, corrections and refunds

Sent with the e-filed return

File Form 8453-CORP with the corporation's electronically filed income tax return, as a scanned PDF. The form says not to file paper copies.

When the return counts as filed

The instructions say an electronic return isn't considered complete unless Form 8453-CORP is signed by an officer, scanned and transmitted with it, or the return is filed through an ERO with Form 8879-CORP and a PIN.

Corrected form

If the ERO changes the return after the officer signs, a corrected Form 8453-CORP is needed if total income differs by more than $150 or taxable income differs by more than $100.

Refunds

The instructions say that after the IRS accepts the return, the refund should be issued within 3 weeks, though some refunds may be delayed by compliance reviews.

Keep a copy

Part II says to be sure to keep a copy of the corporation's tax return.

Related forms

Who completes Form 8453-CORP?

  • Corporations filing without an ERO

    The instructions say a corporation filing an applicable Form 1120 series return through an ISP and/or transmitter, and not using an ERO, files Form 8453-CORP with the electronic return.

  • Corporate officers

    Part II is signed and dated by the president, vice president, treasurer, assistant treasurer or chief accounting officer, or any other officer authorized to sign the return, such as a tax officer.

  • Electronic return originators

    If the return is filed through an ERO, the instructions say the IRS requires the ERO's signature in Part III. An ERO can use either Form 8453-CORP or Form 8879-CORP to get authorization to file.

  • Paid preparers

    A paid preparer signs the Paid Preparer Use Only section and enters a PTIN. If the paid preparer is also the ERO, the box "Check if also paid preparer" is checked instead.

  • Officers using a PIN instead

    The form's tip says a corporate officer filing through an ERO can instead sign the return with a personal identification number using Form 8879-CORP.

The form is completed for a corporation whose return is filed electronically. Different people sign different parts.

Official sources and the blank

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Questions about Form 8453-CORP

Is Form 8453-CORP mailed to the IRS?

No. The form says not to file paper copies. The completed form is scanned into a PDF and transmitted with the electronic return.

Who signs Form 8453-CORP?

A corporate officer signs Part II. If an ERO files the return, the ERO signs Part III, and a paid preparer signs the Paid Preparer Use Only section.

Which returns does it cover?

The instructions list Form 1120, Form 1120-F, Form 1120-H, Form 1120-S, or any applicable corporate return filed electronically.

What is the difference from Form 8879-CORP?

The instructions say an officer filing through an ERO can sign with a PIN using Form 8879-CORP instead, and that an ERO can use either form to get authorization.

When is a corrected form needed?

If the ERO changes the return after the officer signs and total income differs by more than $150 or taxable income by more than $100.

How long does a refund take?

The instructions say the refund should be issued within 3 weeks after the IRS accepts the return, though some may be delayed.