8453-EO Exempt Organization Declaration and Signature for Electr

Form

Exempt Organization Declaration and Signature for
Electronic Filing

8453-EO

For calendar year 2020, or tax year beginning

, 2020, and ending

OMB No. 1545-0047

2020

, 20

For use with Forms 990, 990-EZ, 990-PF, 990-T, 1120-POL, 4720, and 8868

Department of the Treasury
▶ Go to www.irs.gov/Form8453EO for the latest information.
Internal Revenue Service
Name of exempt organization or person subject to tax

Part I

Taxpayer identification number

Type of Return and Return Information (Whole Dollars Only)

Check the box for the type of return being filed with Form 8453-EO and enter the applicable amount, if any, from the return. If you
check the box on line 1a, 2a, 3a, 4a, 5a, 6a, or 7a below, and the amount on that line of the return being filed with this form was
blank, then leave line 1b, 2b, 3b, 4b, 5b, 6b, or 7b, whichever is applicable, blank (do not enter -0-). If you entered -0- on the return,
then enter -0- on the applicable line below. Do not complete more than one line in Part I.
1a
2a
3a
4a
5a
6a
7a

Form 990 check here ▶
Form 990-EZ check here ▶
Form 1120-POL check here ▶
Form 990-PF check here ▶
Form 8868 check here ▶
Form 990-T check here ▶
Form 4720 check here ▶

Part II
8

b
b
b
b
b
b
b

Total revenue, if any (Form 990, Part VIII, column (A), line 12) .
Total revenue, if any (Form 990-EZ, line 9) . . . . . . .
Total tax (Form 1120-POL, line 22) . . . . . . . . . .
Tax based on investment income (Form 990-PF, Part VI, line 5)
Balance due (Form 8868, line 3c) . . . . . . . . . .
Total tax (Form 990-T, Part III, line 4) . . . . . . . . .
Total tax (Form 4720, Part III, line 1) . . . . . . . . .

.
.
.
.
.
.
.

1b
2b
3b
4b
5b
6b
7b

Declaration of Officer or Person Subject to Tax
I authorize the U.S. Treasury and its designated Financial Agent to initiate an Automated Clearing House (ACH) electronic funds
withdrawal (direct debit) entry to the financial institution account indicated in the tax preparation software for payment of the 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 prior to 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.
If a copy of this return is being filed with a state agency(ies) regulating charities as part of the IRS Fed/State program, I certify that I
executed the electronic disclosure consent contained within this return allowing disclosure by the IRS of this Form 990/990-EZ/
990-PF (as specifically identified in Part I above) to the selected state agency(ies).

Under penalties of perjury, I declare that

I am an officer of the above named organization or
I am the person subject to tax with
,
respect to (name of organization)
, (EIN)
and that I have examined a copy of the 2020 electronic return and accompanying schedules and statements, and, to the best of my
knowledge and belief, they are true, correct, and complete. I further declare that the amount in Part I above is the amount shown on the copy
of the electronic return. I consent to allow my intermediate service provider, transmitter, or electronic return originator (ERO) to send the return
to the IRS and to receive from the IRS (a) an acknowledgement of receipt or reason for rejection of the transmission, (b) the reason for any
delay in processing the return or refund, and (c) the date of any refund.

Part III

Date

Signature of officer or person subject to tax

▲

▲

Sign
Here

Title, if applicable

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

I declare that I have reviewed the above return and that the entries on Form 8453-EO 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 organization officer or person subject to tax will have signed this form before I submit the return. I will give a copy of all forms and
information to be filed with the IRS to the officer or person subject to tax, and have followed all other requirements in 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 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.
Date

▲

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

Check if
also paid
preparer

Check if
selfemployed

▲

ERO’s
Use
Only

ERO’s
signature

ERO’s SSN or PTIN

EIN
Phone no.

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

Paid
Preparer
Use Only

Print/Type preparer’s name

Firm’s name

Preparer’s signature

Date

PTIN

Firm’s EIN ▶

▶

Firm’s address ▶

For Privacy Act and Paperwork Reduction Act Notice, see back of form.

Check if
selfemployed
Phone no.

Cat. No. 36606Q

Form 8453-EO (2020)

Page 2

Form 8453-EO (2020)

TIP

Instead of filing Form 8453-EO, an organization officer or person
subject to tax filing an exempt organization’s return through an
electronic return originator (ERO) can sign the return using a
personal identification number (PIN). For details, see Form
8879-EO, IRS e-file Signature Authorization for an Exempt
Organization.

Future Developments
For the latest information about developments related to Form 8453-EO and
its instructions, such as legislation enacted after they were published, go to
www.irs.gov/Form8453EO.

Purpose of Form
Use Form 8453-EO to:
• Authenticate the electronic Form 990, Return of Organization Exempt From
Income Tax; Form 990-EZ, Short Form Return of Organization Exempt From
Income Tax; Form 990-PF, Return of Private Foundation; Form 990-T,
Exempt Organization Business Income Tax Return; Form 1120-POL, U.S.
Income Tax Return for Certain Political Organizations; Form 4720, Return of
Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue
Code; or Form 8868, Application for Automatic Extension of Time To File an
Exempt Organization Return;
• Authorize the ERO, if any, to transmit via a third-party transmitter;
• Authorize the intermediate service provider (ISP) to transmit via a thirdparty transmitter if you’re filing online (not using an ERO); and
• Authorize an electronic funds withdrawal for payment of federal taxes owed
(Form 990-PF, Form 990-T, Form 1120-POL, Form 4720, or Form 8868 with
payment).

Who Must File
If you’re filing a 2020 Form 990, Form 990-EZ, Form 990-PF, Form 990-T,
Form 1120-POL, Form 4720, or Form 8868 with payment through an ISP
and/or transmitter and you’re not using an ERO, you must file Form 8453-EO
with your electronically filed return. An ERO can use either Form 8453-EO or
Form 8879-EO to obtain authorization to file a Form 990, Form 990-EZ, Form
990-PF, Form 990-T, Form 4720, Form 1120-POL, or to file a Form 8868 with
payment.

When To File
Form 990, Form 990-EZ, Form 990-PF, or Form 990-T. File Form 990,
Form 990-EZ, or Form 990-PF by the 15th day of the 5th month after the
organization’s accounting period ends. For information on when to file Form
990-T, see the Instructions for Form 990-T. If the regular due date falls on a
Saturday, Sunday, or legal holiday, the organization may file on the next
business day. The Form 8453-EO must be filed with the electronically filed
Form 990, Form 990-EZ, Form 990-PF, or Form 990-T.
Form 1120-POL. File Form 1120-POL by the 15th day of the 4th month after
the organization’s accounting period ends. If the regular due date falls on a
Saturday, Sunday, or legal holiday, the organization may file on the next
business day. The Form 8453-EO must be filed with the electronically filed
Form 1120-POL.
Form 4720. Generally, file Form 4720 by the due date of the organization’s
Form 990, 990-EZ, 990-PF, 990-T, or Form 5227, Split Interest Trust
Information Return. If none of these forms is required, file Form 4720 by the
15th day of the 5th month after the end of the tax year. The Form 8453-EO
must be filed with the electronically filed Form 4720.
Form 8868. Generally, file Form 8868 by the due date of the return for which
you’re requesting an extension. The Form 8453-EO must be filed with the
electronically filed Form 8868.

How To File
File Form 8453-EO with the electronically filed return. Use a scanner to
create a PDF file of the completed form. Your tax preparation software will
allow you to transmit this PDF file with the return.

Part II. Declaration of Officer or Person Subject to Tax
If a Form 990-PF, Form 990-T, Form 1120-POL, Form 4720, or Form 8868
filer chooses to pay the tax due by electronic funds withdrawal (direct debit),
check the box. Otherwise, leave the box blank.
If the officer or person subject to tax checks the box when filing Form
990-PF, Form 990-T, Form 1120-POL, Form 4720, or Form 8868 with
payment, that person 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, and
• Debit date (date the organization or person subject to tax wants the debit
to occur).
In the third paragraph, check the appropriate box to declare whether you
are an officer or person subject to tax (and enter the name of the
organization and employer identification number (EIN)).
An electronically transmitted return will not be considered complete (and
therefore not considered filed) unless either:
• Form 8453-EO is signed by an officer or person subject to tax, scanned
into a PDF file, and transmitted with the return; or
• The return is filed through an ERO and Form 8879-EO is used to select a
PIN that is used to electronically sign the return.
The signature of the officer or person subject to tax allows the IRS to
disclose to the ISP, ERO, and/or transmitter:
• An acknowledgment that the IRS has accepted the electronically filed
return, and
• The reason(s) for a delay in processing the return or refund.
The declaration of officer or person subject to tax must be signed and
dated by:
• The president, vice president, treasurer, assistant treasurer, chief
accounting officer; or
• Any other officer or person subject to tax authorized to sign the return.
If this return contains instructions to the IRS to provide a copy(ies) of the
return to a state agency(ies) regulating charities as part of the IRS Fed/State
program, the checkbox in Part II must be checked.

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), don’t complete the ERO’s Use Only section in Part III.
If the return is filed through an ERO, the IRS requires the ERO’s signature.
A paid preparer, if any, must sign Form 8453-EO in the space for Paid
Preparer Use Only. But if the paid preparer is also the ERO, don’t complete
the paid preparer’s section. Instead, check the box labeled Check if also paid
preparer.
An ERO may sign the Form 8453-EO by rubber stamp, mechanical device,
or computer software program. The alternative method of signing must
include either a facsimile of the individual ERO’s signature or of the ERO’s
printed name.

Use of PTIN
Paid preparers. Anyone who is paid to prepare the organization’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 Identification Number (PTIN)
Application and Renewal, or visit www.irs.gov/PTIN.
EROs who aren’t paid preparers. Only EROs who aren’t also the paid
preparer of the return have the option to enter their PTIN or their social
security number in the ERO’s 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, or visit
www.irs.gov/PTIN.
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’re required to give us the information. We need it to ensure that
you’re complying with these laws and to allow us to figure and collect the
right amount of tax.
You’re 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. However, certain returns and return information of tax exempt
organizations and trusts are subject to public disclosure and inspection, as
provided by section 6104.
The time needed to complete and file this form will vary depending on
individual circumstances. The estimated burden for tax exempt organizations
filing this form is approved under OMB control number 1545-0047 and is
included in the estimates shown in the instructions for their information
return.