8453-S

U.S. S Corporation Income Tax Declaration for an IRS e-file Return

Agency
IRS
Revision
2021
Fillable fields
28
Pages
2
Official source
IRS form page
Checked
October 21, 2026
Fill 8453-S online
Page 1 of form 8453-S

Form 8453-S (2021): U.S. S Corporation Income Tax Declaration for an IRS e-file Return

Form 8453-S is the U.S. S Corporation Income Tax Declaration for an IRS e-file Return. The form says it is used to authenticate an electronic Form 1120-S, U.S. Income Tax Return for an S Corporation; to authorize the electronic return originator (ERO), if any, to transmit via a third-party transmitter; to authorize the intermediate service provider (ISP) to transmit when the return is filed online without an ERO; and to give the corporation's consent to direct deposit of a refund or an electronic funds withdrawal for taxes owed.

This is the 2021 edition, for calendar year 2021 or a tax year beginning in 2021. A corporate officer signs Part II, and the ERO and any paid preparer sign Part III. The form says "File electronically with the corporation's tax return. (Don't file paper copies.)" The completed form is scanned into a PDF file and transmitted with the return.

The form notes that an officer filing through an ERO can sign the return with a PIN on Form 8879-S instead. You can fill out this 2021 Form 8453-S free in your browser on this page and download it without an account.

What's on Form 8453-S

Heading

The tax year, the name of the corporation and its employer identification number.

Part I: Tax Return Information

Five whole dollar amounts from Form 1120-S: gross receipts or sales (line 1c), gross profit (line 3), ordinary business income (loss) (line 21), and Schedule K, lines 2 and 18.

Part II, line 6

Box 6a consents to direct deposit of a refund as designated on Form 8050. Box 6b declines direct deposit or shows no refund. Box 6c authorizes an electronic funds withdrawal for taxes owed.

Part II: officer's declaration

The officer declares under penalties of perjury that the Part I amounts agree with the return and consents to its transmission, then signs, dates and enters a title.

Part III: ERO and paid preparer

The ERO's declaration with signature, date, check boxes, SSN or PTIN, firm name, EIN and phone number, followed by the Paid Preparer Use Only section.

How to fill out Form 8453-S

  1. 1

    Name and EIN

    Print or type the corporation's name and enter its employer identification number in the spaces provided.

  2. 2

    Part I

    Enter the amounts from the corresponding lines of the corporation's 2021 Form 1120-S, in whole dollars.

  3. 3

    Line 6

    The form says the officer checks all applicable boxes on line 6. With box 6c, the routing number, account number, account type, debit amount and debit date go in the tax preparation software.

  4. 4

    Officer signature

    An authorized corporate officer signs, dates and enters a title in Part II.

  5. 5

    Part III

    When the return is filed through an ERO, the ERO signs. The form says not to complete Part III if the return is filed online through an ISP and/or transmitter without an ERO.

  6. 6

    Scan and transmit

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

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Where it goes, timing and corrections

Where it goes

Transmitted as a PDF with the corporation's electronically filed income tax return. The form says "Don't file paper copies."

When the return counts as filed

The form says the e-filed return is complete only if Form 8453-S is signed, scanned and transmitted with it, or the return is filed through an ERO with a PIN selected on Form 8879-S.

Tax due without box 6c

The form says the corporation deposits the payment no later than the 15th day of the 3rd month after the end of its tax year.

Corrected Form 8453-S

After ERO changes, the officer signs a corrected form if total income (loss) on Form 1120-S, line 6, differs by more than $150, or ordinary business income (loss) on line 21 differs by more than $100.

Refunds

The form says the IRS generally issues a refund within 3 weeks after accepting the return, though some refunds may be delayed because of compliance reviews.

Revoking a payment

Line 6c says to contact the U.S. Treasury Financial Agent at 888-353-4537 no later than 2 business days prior to the payment (settlement) date.

Related forms

Who completes Form 8453-S?

  • Corporate officers

    The form says the declaration of officer is signed and dated by the president, vice president, treasurer, assistant treasurer, chief accounting officer, or any other corporate officer (such as tax officer) authorized to sign.

  • S corporations filing without an ERO

    The form's Who Must File section covers a 2021 Form 1120-S filed through an ISP and/or transmitter without an ERO: Form 8453-S is filed with that electronic return.

  • Electronic return originators

    The form says an ERO can use either Form 8453-S or Form 8879-S to obtain authorization to file the corporation's Form 1120-S. The ERO signs Part III when the return is filed through an ERO.

  • Paid preparers

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

  • Officers signing with a PIN

    The form's tip says an officer filing the corporation's return through an ERO can sign it with a personal identification number (PIN) using Form 8879-S.

The form is completed for an S corporation's electronically filed 2021 Form 1120-S. It goes to the IRS as a PDF transmitted with that electronic return.

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Questions about Form 8453-S

Is Form 8453-S mailed to the IRS?

No. The form says to file it electronically with the corporation's tax return as a scanned PDF and not to file paper copies.

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

Form 8453-S is signed and transmitted with the return. Form 8879-S lets an officer filing through an ERO sign with a PIN. The form says an ERO can use either one.

Which officer can sign?

The president, vice president, treasurer, assistant treasurer, chief accounting officer, or any other corporate officer (such as tax officer) authorized to sign the corporation's income tax return.

When is Part III left blank?

The form says not to complete Part III if the return is filed online through an ISP and/or transmitter without an ERO.

What does a paid preparer enter?

The form says anyone paid to prepare the return enters their PTIN in Part III, and points to Form W-12 or www.irs.gov/PTIN for applying.

What account details does box 6c need?

Routing number, account number, type of account (checking or savings), debit amount and debit date, provided in the tax preparation software.