Form 8453-B U.S. Electing Large Partnership Declaration for an IRS e

Form

8453-B

U.S. Electing Large Partnership Declaration for an IRS e-file Return
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Department of the Treasury
Internal Revenue Service

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File electronically with the partnership’s tax return. Do not file paper copies.

2013

Information about Form 8453-B and its instructions is at www.irs.gov/form8453b.

For calendar year 2013, or tax year beginning

, 2013, ending

, 20
Employer identification number

Name of Partnership

Part I

OMB No. 1545-2058

Tax Return Information (Whole dollars only)

1 Gross receipts or sales less returns and allowances (Form 1065-B, line 1c) .

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2 Gross profit (Form 1065-B, line 3)

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2

3 Taxable income (loss) from passive loss limitation activities (Form 1065-B, line 25)

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3

4 Taxable income (loss) from other activities (Form 1065-B, Schedule K, line 2) .

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4

5 Qualified dividends from other activities (Form 1065-B, Schedule K, line 3) .

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5

Part II

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Declaration of General Partner or Limited Liability Company Member Manager

6a

I authorize the U.S. Treasury and its designated Financial Agent to initiate an electronic funds withdrawal (direct debit)
entry to the financial institution account indicated in the tax preparation software for payment of the partnership’s federal
taxes owed on this return, and the financial institution to debit the entry to this account. To revoke a payment, I must
contact the U.S. Treasury Financial Agent at 1-888-353-4537 no later than 2 business days before the payment
(settlement) date. I also authorize the financial institutions involved in the processing of the electronic payment of taxes
to receive confidential information necessary to answer inquiries and resolve issues related to the payment.

b

I elect to receive an email regarding the partnership’s payment from the Financial Agent involved in processing the
electronic funds withdrawal. Enter your email address ▶

If the partnership is filing a balance due return, I understand that if the IRS does not receive full and timely payment of its tax liability,
the partnership will remain liable for the tax liability and all applicable interest and penalties.
Under penalties of perjury, I declare that I am a general partner or limited liability company member manager of the above partnership and that the information I
have given my electronic return originator (ERO), transmitter, and/or intermediate service provider (ISP) and the amounts in Part I above agree with the amounts
on the corresponding lines of the partnership’s 2013 federal income tax return. To the best of my knowledge and belief, the partnership’s return is true, correct,
and complete. I consent to my ERO, transmitter, and/or ISP sending the partnership’s return, this declaration, and accompanying schedules and statements to
the IRS. I also consent to the IRS sending my ERO, transmitter, and/or ISP an acknowledgement of receipt of transmission and an indication of whether or not
the partnership’s return is accepted, and, if rejected, the reason(s) for the rejection. If the processing of the partnership’s return or refund is delayed, I authorize
the IRS to disclose to my ERO, transmitter, and/or ISP the reason(s) for the delay, or when the refund was sent.

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Sign
Here

Part III

Date

Signature of general partner or limited liability company member manager

Declaration of Electronic Return Originator (ERO) and Paid Preparer (see instructions)

I declare that I have reviewed the above partnership’s return and that the entries on Form 8453-B are complete and correct to the best of my knowledge. If I am only a collector, I am not
responsible for reviewing the return and only declare that this form accurately reflects the data on the return. The general partner or limited liability company member manager will have
signed this form before I submit the return. I will give the general partner or limited liability company member manager a copy of all forms and information to be filed with the IRS, and have
followed all other requirements in 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. If I am also the Paid Preparer, under penalties of perjury, I declare that I have examined the above partnership’s return and accompanying schedules and statements, and to the
best of my knowledge and belief, they are true, correct, and complete. This Paid Preparer declaration is based on all information of which I have any knowledge.
ERO’s
signature

Date

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Firm’s name (or yours if
self-employed),
address, and ZIP code

Check if also
paid
preparer

Check if
selfemployed

ERO’s SSN or PTIN
EIN

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ERO’s
Use
Only

Phone no.

Under penalties of perjury, I declare that I have examined the above partnership’s return and accompanying schedules and statements, and to the best of my
knowledge and belief, they are true, correct, and complete. This declaration is based on all information of which I have any knowledge.

Paid
Preparer
Use Only

Print/Type preparer’s name

Preparer's signature

Date

Check if
selfemployed

Firm’s name

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Firm's EIN

Firm's address

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Phone no.

For Privacy Act and Paperwork Reduction Act Notice, see instructions.

Cat. No. 48214C

PTIN

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Form 8453-B (2013)

Page 2

Form 8453-B (2013)

General Instructions
Instead of filing Form 8453-B, a
partner or limited
TIP general
liability company member
manager filing an electing
large partnership’s return through an
electronic return originator (ERO) can sign
the return using a personal identification
number (PIN). For details, see Form
8879-B, IRS e-file Signature Authorization
for Form 1065-B.

Future Developments
For the latest information about
developments related to Form 8453-B and
its instructions, such as legislation enacted
after they were published, go to
www.irs.gov/form8453b.

Purpose of Form
Use Form 8453-B to:
• Authenticate an electronic Form 1065-B,
U.S. Return of Income for Electing Large
Partnerships,
• Authorize the ERO, if any, to transmit via
a third-party transmitter, and
• Authorize the intermediate service
provider (ISP) to transmit via a third-party
transmitter if you are filing online (not using
an ERO).

Who Must File
If you are filing a 2013 Form 1065-B
through an ISP and/or transmitter and you
are not using an ERO, you must file Form
8453-B with your electronically filed return.
An ERO can use either Form 8453-B or
Form 8879-B to obtain authorization to file
the partnership’s Form 1065-B.

When and Where To File
File Form 8453-B with the partnership’s
electronically filed income tax return. Use a
scanner to create a Portable Document
Format (PDF) file of the completed form.
Your tax preparation software will allow
you to transmit this PDF with the return.

Specific Instructions
Name. Print or type the partnership’s
name in the space provided.
Employer identification number (EIN).
Enter the partnership’s EIN in the space
provided.

Part II—Declaration of
General Partner or Limited
Liability Company Member
Manager
Note. The general partner or limited liability
company (LLC) member manager must
check all applicable boxes on line 6.

If the signer of Part II checks box 6a,
the signer must ensure that the following
information relating to the financial
institution account is provided in the tax
preparation software.
• Routing number.
• Account number.
• Type of account (checking or savings).
• Debit amount.
• Debit date (date the partnership wants
the debit to occur).
An electronically transmitted return will
not be considered complete, and
therefore filed, unless either:
• Form 8453-B is signed by a general
partner or LLC member manager,
scanned into a PDF file, and transmitted
with the return, or
• The return is filed through an ERO and
Form 8879-B is used to select a PIN that
is used to electronically sign the return.
The signature in Part II allows the IRS
to disclose to the ERO, transmitter, and/
or ISP:
• An acknowledgement that the IRS has
accepted the partnership’s electronically
filed return, and
• The reason(s) for any delay in
processing the return or refund.
If the ERO makes changes to the
electronic return after Part II of Form
8453-B has been signed, whether it was
before it was transmitted or if the return
was rejected after transmission, the ERO
must have the signer complete and sign
a corrected Form 8453-B if either:
• The total income (loss) on Form
1065-B, line 11 differs from the amount
on the electronic return by more than
$150, or
• The taxable income (loss) from passive
loss limitation activities on Form 1065-B,
line 25 differs from the amount on the
electronic return by more than $100.

Part III—Declaration of
Electronic Return Originator
(ERO) and Paid Preparer
Note. If the return is filed online through
an ISP and/or transmitter (not using an
ERO), do not complete Part III.
If the partnership’s return is filed
through an ERO, the IRS requires the
ERO’s signature. A paid preparer, if any,
must sign Form 8453-B in the space for
Paid Preparer Use Only. But if the paid
preparer is also the ERO, do not
complete the paid preparer section.
Instead, check the box labeled “Check if
also paid preparer.”

Use of PTIN
Paid Preparers. Anyone who is paid to
prepare the partnership's return must enter
their PTIN in Part III. The PTIN entered
must have been issued after September
27, 2010. For information on applying for
and receiving a PTIN, see Form W-12, IRS
Paid Preparer Tax Indentification Number
(PTIN) Application and Renewal, or visit
www.irs.gov/ptin.
EROs who are not paid preparers. Only
EROs who are not also the paid preparer of
the return have the option to enter their
PTIN or their social security number in the
"EROs Use Only" section of Part 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
Form W-12, IRS Paid Preparer Tax
Identification Number (PTIN) Application
and Renewal, or visit www.irs.gov/ptin.
Refunds. After the IRS has accepted the
return, the refund should be issued within 3
weeks. However, some refunds may be
delayed because of compliance reviews to
ensure that returns are accurate.
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. Section 6109
requires EROs to provide their identifying
numbers on the return.
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 .

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Learning about the law or
the form . . . . . .

2 hr., 9 min.
.

. 6 min.

Preparing and sending
the form to the IRS . . . . . 8 min.
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
Forms and Publications, SE:W:CAR:MP:TFP,
1111 Constitution Ave. NW, IR-6526,
Washington, DC 20224. Do not send the
form to this address. Instead, see When and
Where To File, earlier.