8453-PE

E-file Declaration for Form 1065

Agency
IRS
Revision
Rev. December 2025
Fillable fields
26
Pages
2
Official source
IRS form page
Checked
October 21, 2026
Fill 8453-PE online
Page 1 of form 8453-PE

Form 8453-PE: E-file Declaration for Form 1065

Form 8453-PE, E-file Declaration for Form 1065, goes with a partnership's electronically filed Form 1065, U.S. Return of Partnership Income, or administrative adjustment request (AAR). The instructions say it is used to authenticate the electronic Form 1065, to authorize the electronic return originator (ERO), if any, to transmit through a third-party transmitter, and to authorize the intermediate service provider (ISP) to transmit through a third-party transmitter when filing online without an ERO.

It is not a paper return. The form says "File electronically with the partnership's return or administrative adjustment request" and "Don't file paper copies." The instructions say to scan the completed form into a PDF file and transmit it with the return or AAR using the tax preparation software.

A partner or member signs for a return, and the partnership representative (PR), or the designated individual (DI) if the PR is an entity, signs for an AAR. The ERO and any paid preparer sign Part III. The instructions add that Form 8879-PE is the PIN-based alternative when filing through an ERO. The instructions say the form and its instructions have been converted from an annual revision to continuous use. You can fill out Form 8453-PE free in your browser on this page and download it without an account.

What's on Form 8453-PE

Header

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

Part I: Form 1065 information

Five amounts in whole dollars: gross receipts, gross profit, ordinary business income (loss), net rental real estate income (loss) and other net rental income (loss), each tied to a Form 1065 line.

Part II: declaration

Six statements made under penalties of perjury about the signer's role, the amounts, the return's accuracy and consent to transmission and acknowledgment, then the signature, date and title.

Part III: ERO's Use Only

The ERO's declaration, signature and date, boxes for also paid preparer and self-employed, the ERO's SSN or PTIN, and the firm's name, address, EIN and phone number.

Part III: Paid Preparer Use Only

The paid preparer's declaration, printed name, signature, date, self-employed box, PTIN, and the firm's name, address, EIN and phone number.

How to fill out Form 8453-PE

  1. 1

    Tax year, name and EIN

    Enter the calendar year or the tax year dates, then print or type the partnership's name and EIN as the instructions say.

  2. 2

    Part I

    Copy the five amounts in whole dollars from the lines the form names: Form 1065, lines 1c, 3 and 23, and Schedule K, lines 2 and 3c.

  3. 3

    Part II

    The partner or member, or the PR or DI for an AAR, reads the six statements, then signs, dates and enters a title. The form says to keep a copy of the return or AAR.

  4. 4

    Part III, ERO

    An ERO signs, dates and completes the firm details. The instructions say an ERO who is not the paid preparer may enter a PTIN or an SSN.

  5. 5

    Part III, paid preparer

    A paid preparer who is not the ERO signs and enters a PTIN and firm details. Part III is skipped when filing online through an ISP or transmitter without an ERO.

  6. 6

    Scan and transmit

    Scan the signed form into a PDF file and send it with the electronic return or AAR through the tax preparation software.

Why fill Form 8453-PE on indox

You get the real form, filled in a browser tab, with nothing standing between you and the finished PDF.

  • Fill the form right in your browser, no software to install
  • Free to fill and free to download, with no account
  • The official blank straight from the IRS, not a copy someone retyped
  • Works on a phone, tablet or computer

How it is filed and when to redo it

Sent with the e-filed return

The instructions say to file Form 8453-PE with the partnership's electronically filed return or AAR, as a scanned PDF transmitted through the tax preparation software.

No paper copies

The form says "Don't file paper copies."

PIN alternative

The instructions say a partner or member filing through an ERO can sign with a personal identification number (PIN) instead, using Form 8879-PE.

Corrected form

If the ERO changes the return after signing, the instructions say a corrected Form 8453-PE is signed if total income (loss) on Form 1065, line 8, differs by more than $150, or ordinary business income (loss) on line 23 differs by more than $100.

PTIN

The instructions say anyone paid to prepare the return or AAR enters a PTIN in Part III, and point to Form W-12 or www.irs.gov/PTIN to apply.

Provider rules

The ERO declaration refers to Pub. 3112, IRS e-file Application and Participation, and Pub. 4163, Modernized e-File (MeF) Information for Authorized IRS e-file Providers for Business Returns.

Related forms

Who fills out Form 8453-PE?

  • Partners or members

    The instructions say that when Form 1065 is filed as a partnership return, the Part II declaration is signed by a partner or member.

  • Partnership representatives and designated individuals

    When Form 1065 is filed as an AAR, the instructions say the PR signs, or the DI if the PR is an entity.

  • Electronic return originators

    If the return or AAR 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-PE or Form 8879-PE.

  • Paid preparers

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

  • Online filers without an ERO

    The instructions say a partnership filing Form 1065 through an ISP or transmitter without an ERO files Form 8453-PE with the return or AAR, and Part III is left blank.

The form is completed for a partnership that e-files Form 1065. Different people sign different parts, and the scanned form is transmitted to the IRS with the return or AAR.

Official sources and the blank

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Questions about Form 8453-PE

Do I mail Form 8453-PE to the IRS?

No. The form says not to file paper copies. The instructions say to scan it into a PDF and transmit it with the partnership's e-filed return or AAR.

Who signs Part II?

A partner or member when Form 1065 is filed as a partnership return. For an AAR, the partnership representative signs, or the designated individual if the PR is an entity.

What is the difference between Form 8453-PE and Form 8879-PE?

The instructions say a partner or member filing through an ERO can sign with a PIN using Form 8879-PE instead of filing Form 8453-PE. An ERO can use either form.

When is Part III left blank?

The instructions say not to complete Part III when the return or AAR is filed online through an ISP or transmitter without an ERO.

When does a corrected Form 8453-PE need to be signed?

When the ERO changes the return after signing and total income (loss) on line 8 differs by more than $150, or ordinary business income (loss) on line 23 by more than $100.

Is there a new Form 8453-PE every year?

The instructions say the form and its instructions were converted from an annual revision to continuous use and will be updated as needed.