Form 8453-T Transmittal for Certain Corporations Required to e-file

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Form

I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 8453-T, PAGE 1 OF 2
MARGINS; TOP 13mm (1⁄2 "), CENTER SIDES. PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 425mm (17") x 279mm (11") fold to 216mm (81⁄2 ") x 279mm (11")
PERFORATE: ON FOLD
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

8453-T

(May 2006)
Department of the Treasury
Internal Revenue Service

Action

Date

Signature

O.K. to print
Revised proofs
requested

Transmittal for Certain Corporations Required
to e-file

Name of corporation

OMB No. 1545-2013

A Employer identification number

Number, street, and room or suite no. If a P.O. box, see instructions.
City or town, state, and ZIP code

Part I

Tax Return and Contact Information

B Type of income tax return filed (check one)
Form 1120
Form 1120S
D Name of contact

Part II

C Tax year ending (YYYYMM)
E Phone number
(
)

Documents
Number of attachments

1a
b
c
d
e
2
3a
b
c
d
e
4a
b
c
5a
b
c
d
e
6
7

Form 5471
Schedule J
Schedule M
Schedule O
Total attached Form(s) 5471 and related schedules. Add lines 1a through 1d
Form(s) 5472
Form 5713
Schedule A
Schedule B
Schedule C
Total attached Form(s) 5713 and related schedules. Add lines 3a through 3d
Form 8858
Schedule M
Total attached Form(s) 8858 and related schedules. Add lines 4a and 4b
Form(s) 8865
Schedule K-1
Schedule O
Schedule P
Total Form(s) 8865 and related schedules. Add lines 5a through 5d
Other forms, schedules, and statements
Total attachments. Add lines 1e, 2, 3e, 4c, 5e, and 6

General Instructions
Purpose of Form
If a corporation is required to e-file and has
25 or more of certain “international” forms,
not including any required schedules, there is
a temporary paper option that can be used
for filing those international forms. Form
8453-T is the transmittal form the corporation
uses when it chooses this paper option.

Who May File
A corporation that is required to file its Form
1120 or 1120S electronically and that is also
required to file at least 25 of any of the
international forms listed on line 1a, 2, 3a, 4a,
or 5a, above, can choose to file these listed
forms either electronically (using XML) or on
paper. If the corporation chooses to file these
forms on paper, it files Form 8453-T as a
transmittal for the paper filing.

Paper Option
The 25 form limit applies to each listed form
separately. In figuring the limit, do not include
any of the schedules that are included with
the form, any other forms that may be filed

1a
1b
1c
1d
1e
2
3a
3b
3c
3d
3e
4a
4b
4c
5a
5b
5c
5d

with the listed form, or any other
attachments.
Example 1. A taxpayer had 24 Forms 5471,
five Schedules J (Form 5471), one Form 5713,
and one Form 8858. The taxpayer must file all
forms electronically using XML format.
Example 2. A taxpayer had 25 Forms 5471,
one Form 5713, and one Form 8858. The
taxpayer can choose to file the Forms 5471
either on paper or electronically (using the
XML format). In this example, it can also
choose to file the Forms 5713 and 8858
either electronically or on paper. See the
instructions below for more information.
If the corporation meets the 25 form limit
and chooses to file those forms on paper, it
must file using the following rules.
● For any given form, the method of filing
must be the same for all copies of that form.
For example, do not file 25 Forms 5471 on
paper and three Forms 5471 electronically.
● All schedules that are part of a form, any
other forms that may be filed with the listed
form, and any other attachments that
accompany the forms must be filed using the
same method used to file the form they are
related to.

For Privacy Act and Paperwork Reduction Act Notice, see page 2.

5e
6
7
● If the corporation chooses the paper option
for a specific form and it is filing other forms
listed on Form 8453-T (see Example 2), the
corporation can choose whether to file the
other listed forms electronically or on paper
even if it has fewer than 25 of the other listed
forms. The filing method for any given form
must be consistent with the rules described
above.
Example 3. A taxpayer has 25 Forms 5471,
eight of which have a Schedule J (Form 5471)
attached, one Form 5713, which has a
Schedule A (Form 5713) attached, and one
Form 8858, and it chooses to file the Forms
5471 on paper. The taxpayer must file all
Forms 5471 and all Schedules J (Form 5471)
on paper. The taxpayer can file Form 5713
either electronically using the XML format or
on paper, but it must file Schedule A (Form
5713) using the same method it chooses to
file Form 5713. It can file Form 8858 either on
paper or electronically using the XML format.

Other Requirements
If a corporation chooses the paper option, it
must also do the following:

Cat. No. 48358F

Form

8453-T

(5-2006)

4
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 8453-T, PAGE 2 OF 2
MARGINS; TOP 13mm (1⁄2 "), CENTER SIDES. PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 216mm (81⁄2 ") x 279mm (11")
PERFORATE: ON FOLD
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form 8453-T (5-2006)

● Wait until the electronic portion of the
return has been successfully transmitted and
acknowledged before filing the paper portion;
● Attach a copy of the accepted return
acknowledgement to Form 8453-T;
● For any of the forms filed on paper (except
Form 5713), file in XML a single placeholder
of that form, completing only the
corporation’s name and employer
identification number;
● Report the forms filed with Form 8453-T on
Schedule N (Form 1120) as applicable; and
● If the paper option is chosen for a form
that has a duplicate filing requirement with
the Philadelphia Submission Processing
Center (PSPC) (or other designated service
center), the taxpayer must submit the
duplicate copies to PSPC within 20 calendar
days of receiving the accepted return
acknowledgement from IRS.
For more information and filing procedures,
visit www.irs.gov/businesses/corporations.
Then click on “e-file for Large and Mid-Size
Corporations.” Also, get Pub. 4163,
Modernized e-file Handbook for Authorized
e-file Providers for Form 1120/1120S.

How and Where To File
Attach a copy of the accepted return
acknowledgement to this form with the
attached documents and mail to:
Internal Revenue Service
P.O. Box 3205
Mail Stop 3205
Ogden, UT 84409
If you use a private delivery service, the
address to use is:
Internal Revenue Service
1973 North Rulon White Boulevard
Mail Stop 3205
Ogden, UT 84404

Forms and Schedules That
May Be Attached
Forms and schedules that can be attached,
as applicable, are listed below. All of the
schedules that are required to be attached to
one of the paper option forms, as well as any
forms and statements not specifically listed
below but required with one of the listed
forms, can also be included as part of the
paper filing package.
For example, if a corporation is required to
file 26 Forms 8865 and chose to use the
paper option, it could also include in that
paper package any applicable Schedules K-1,
O, or P (Form 8865) as well as any other
forms and statements required to be attached
to the Forms 8865, such as Form 4797, Form
4562, etc.
Form 5471, Information Return of U.S.
Persons With Respect To Certain Foreign
Corporations. Schedules that can be attached
include:
● Schedule J, Accumulated Earnings and
Profits (E&P) of Controlled Foreign
Corporation.

Page

● Schedule M, Transactions Between
Controlled Foreign Corporation and
Shareholders or Other Related Persons.
● Schedule O, Organization or Reorganization
of Foreign Corporation, and Acquisitions and
Dispositions of Its Stock.
Form 5472, Information Return of a 25%
Foreign-Owned U.S. Corporation or a Foreign
Corporation Engaged in a U.S. Trade or
Business.
Form 5713, International Boycott Report.
Schedules that can be attached include:
● Schedule A, International Boycott Factor
(Section 999(c)(1)).
● Schedule B, Specifically Attributable Taxes
and Income (Section 999(c)(2)).
● Schedule C, Tax Effect of the International
Boycott Provisions.
Form 8858, Information Return of U.S. Person
With Respect To Foreign Disregarded Entities.
Schedules that can be attached include:
● Schedule M, Transactions Between Foreign
Disregarded Entity of a Foreign Tax Owner
and the Filer or Other Related Entities.
Form 8865, Return of U.S. Persons With
Respect to Certain Foreign Partnerships.
Schedules that can be attached include:
● Schedule K-1, Partner’s Share of Income,
Deductions, Credits, etc.
● Schedule O, Transfer of Property to a
Foreign Partnership.
● Schedule P, Acquisitions, Dispositions, and
Changes of Interests in a Foreign Partnership.

Specific Instructions
Name and Address
Print or type the corporation’s name and
address on the appropriate lines, as they
appear on the corporation’s Form 1120 or
Form 1120S. Include the suite, room, or other
unit number after the street address.
If the post office does not deliver mail to
the street address and the corporation has a
P.O. box, show the box number instead.
If the corporation receives its mail in care
of a third party (such as an accountant or an
attorney), enter on the street address line
“C/O” followed by the third party’s name and
street address or P.O. box.

Part I. Tax Return and
Contact Information
Item B. Type of Tax Return
Filed
Check the applicable box to indicate if the
corporation files Form 1120 or Form 1120S.

Item C. Tax Year Ending
Indicate the tax year for the corporation in
YYYYMM format. For example, a tax year
ending December 31, 2006, would be shown
as 200612.

2

Item D. Name of Contact
Enter the name of a person that may be
contacted regarding this form.

Item E. Phone Number
Enter the phone number for the corporation’s
contact person named in item D.

Part II. Documents
Lines 1a through 5e
Indicate on the applicable lines the number of
each type of form or schedule attached to this
form.

Line 6
Enter on line 6 the number of attachments for
any other forms, schedules, or statements
required to be filed with any of the forms or
schedules referenced on lines 1 through 5.
Privacy Act and Paperwork Reduction Act
Notice. We ask for the information on this
form to carry out the Internal Revenue laws of
the United States. You are required to give us
the information. We need it to ensure that you
are complying with these laws and to allow
us to figure and collect the right amount of
tax.
You are not required to provide the
information requested on a form that is
subject to the Paperwork Reduction Act
unless the form displays a valid OMB control
number. Books or records relating to a form
or its instructions must be retained as long as
their contents may become material in the
administration of any Internal Revenue law.
Generally, tax returns and return information
are confidential, as required by Internal
Revenue Code section 6103.
The time needed to complete and file this
form will vary depending on individual
circumstances. The estimated average time
is:
Recordkeeping
2 hr., 37 min.
Learning about
the law or the form
0 hr., 29 min.
Preparing the form
0 hr., 27 min.
Copying, assembling,
and sending the form
0 hr., 0 min.
to the IRS
If you have comments concerning the
accuracy of these time estimates or
suggestions for making this form simpler, we
would be happy to hear from you. You can
write to the Internal Revenue Service, Tax
Products Coordinating Committee,
SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave.
NW, IR-6406, Washington, DC 20224. Do not
send Form 8453-T to this address. Instead,
see How and Where To File on this page.