Declaration Control Number (DCN)
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0
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7
OMB No. 1545-0074
U.S. Individual Income Tax Declaration
for an IRS e-file Return
8453
Form
Department of the Treasury
Internal Revenue Service
For the year January 1–December 31, 2006
©
See instructions on back.
Use the
IRS label.
Otherwise,
please
print or
type.
Daytime phone number
( )
Tax Return or Request for Refund Information (Whole dollars only)
1
Adjusted gross income (Form 1040, line 38; Form 1040A, line 22; Form 1040EZ, line 4)
1
2
2
Total tax (Form 1040, line 63; Form 1040A, line 37; Form 1040EZ, line 11)
Federal income tax withheld (Form 1040, line 64; Form 1040A, line 38; Form 1040EZ, line 7)
3
3
4
Refund (Form 1040, line 74a; Form 1040A, line 45a; Form 1040EZ, line 12a; Form 1040EZ-T, line 1a)
4
Amount you owe (Form 1040, line 76; Form 1040A, line 47; Form 1040EZ, line 13)
5
5
Declaration of Taxpayer (Sign only after Part I is completed.) Be sure to keep a copy of your tax return.
Under penalties of perjury, I declare that I have examined a copy of my electronic individual income tax return, or request for refund, and accompanying
schedules and statements for the tax year ending December 31, 2006, and to the best of my knowledge and belief, it is true, correct, and complete. I further
declare that the amounts in Part I above are the amounts shown on the copy of my electronic income tax return, or request for refund. I consent to allow
my electronic return originator (ERO) to send my return, or request for refund, to the IRS and to receive from the IRS (a) an acknowledgment of receipt or
reason for rejection of the transmission, (b) an indication of any refund offset, (c) the reason for any delay in processing the return or refund, and (d) the date
of any refund.
Sign
Here
Your signature
Date
Spouse’s signature. If a joint return, or request for refund, both must sign.
Date
©
Declaration of Electronic Return Originator (ERO) and Paid Preparer (See instructions.)
I declare that I have reviewed the above taxpayer’s return, or request for refund, and that the entries on Form 8453 are complete and correct to the best of
my knowledge. If I am only a collector, I am not responsible for reviewing the return, or request for refund, and only declare that this form accurately reflects
the data on the return, or request for refund. The taxpayer will have signed this form before I submit the return, or request for refund. I will give the taxpayer
a copy of all forms and information to be filed with the IRS, and have followed all other requirements in Pub. 1345, Handbook for Authorized IRS e-file
Providers of Individual Income Tax Returns. If I am also the Paid Preparer, under penalties of perjury, I declare that I have examined the above taxpayer’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 SSN or PTIN
Date
Check
if self-
employed
ERO’s
signature
ERO’s
Use
Only
Firm’s name (or
yours if self-employed),
address, and ZIP code
EIN
Phone no. ( )
Under penalties of perjury, I declare that I have examined the above taxpayer’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.
Preparer’s SSN or PTIN
Date
Preparer’s
signature
Paid
Preparer’s
Use Only
Firm’s name (or
yours if self-employed),
address, and ZIP code
Phone no. ( )
Part I
©
©
©
©
©
EIN
Cat. No. 62766T
Form 8453 (2006)
If I have filed a balance due return, I understand that if the IRS does not receive full and timely payment of my tax liability, I will remain liable for the tax
liability and all applicable interest and penalties. If I have filed a joint federal and state tax return, or request for refund, and there is an error on my state
return, I understand my federal return, or request for refund, will be rejected.
IRS Use Only—Do not write or staple in this space.
I consent that my refund be directly deposited as designated in the refund section of my 2006 federal income tax return (or Form 1040EZ-T,
request for refund, or Form 8888, if applicable). If I have filed a joint return, or request for refund, this is an irrevocable appointment of the other
spouse as an agent to receive the refund.
6a
I do not want direct deposit of my refund or I am not receiving a refund.
Check if
also paid
preparer
b
Last name
Your first name and initial
Your social security number
L
A
B
E
L
H
E
R
E
Last name
Spouse’s social security number
If a joint return, spouse’s first name and initial
Home address (number and street). If you have a P.O. box, see instructions.
Apt. no.
Important!
City, town or post office, state, and ZIP code
You must enter
your SSN(s) above.
¶
¶
I authorize the U.S. Treasury and its designated Financial Agent to initiate an ACH electronic funds withdrawal entry to the financial institution
account indicated in the tax preparation software for payment of my federal taxes owed on this return and/or a payment of estimated tax. I further
understand that this authorization may apply to future federal tax payments that I direct to be debited through the Electronic Federal Tax Payment
System (EFTPS). In order for me to initiate future payments, I request that the IRS send me a personal identification number (PIN) to access EFTPS.
This authorization is to remain in full force and effect until I notify the U.S. Treasury Financial Agent to terminate the authorization. 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.
c
For Paperwork Reduction Act Notice, see back of form.
Part II
Part III
Check
if self-
employed
20
06
Form 8453 (2006)
Page 2
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.
P.O. box. Enter the box number only if the
post office does not deliver mail to the
taxpayer’s home.
Note. The address must match the address
shown on the electronically filed return, or
request for refund.
If you have suggestions for making this
form simpler, we would be happy to hear
from you. See the instructions for your
income tax return.
Part II—Declaration of Taxpayer
Taxpayer signatures. An electronically
transmitted return, or request for refund, will
not be considered complete, and therefore
filed, unless and until a Form 8453 signed by
the taxpayer is received by the IRS. A Form
8453 signed by an agent must have a power
of attorney attached that specifically
authorizes the agent to sign the return, or
request for refund. To do this, you can use
Form 2848, Power of Attorney and
Declaration of Representative. Refer to Pub.
947, Practice Before the IRS and Power of
Attorney, for guidance.
Part III—Declaration of Electronic
Return Originator (ERO) and Paid
Preparer
Line Instructions
Declaration control number (DCN). The DCN
is a 14-digit number assigned by the ERO to
each return, or request for refund. Clearly print
or type the DCN in the top left corner of each
Form 8453 after the IRS has acknowledged
receipt of the electronic return, or request for
refund. The first two digits are the file
identification number and are always “00”. The
next six digits are the electronic filer
identification number (EFIN) assigned by the
IRS. The next three digits are the batch number
(000 to 999) assigned by the ERO. The next two
digits are the serial number (00 to 99) assigned
by the ERO. The last digit is the year digit (for
returns filed in 2007, the year digit is “7”).
The IRS requires the ERO’s signature. A paid
preparer must sign Form 8453 (unless you are
only filing Form 8453 for Form 1040EZ-T) in
the space for Paid Preparer’s Use Only. But if
the paid preparer is also the ERO, do not
complete the paid preparer’s section. Instead,
check the box labeled “Check if also paid
preparer.”
Refund information. You can check on the
status of a 2006 refund if it has been at least
3 weeks from the date you filed the return, or
request for refund. To check on the status of
a 2006 refund, do one of the following:
Example. The EFIN is 509325. The batch
number is 000. The serial number is 56. The
DCN is 00-509325-00056-7.
Name and address. If the taxpayer received
a peel-off name and address label from the
IRS, put the label in the name area. Cross out
any incorrect information and print the correct
information. Add any missing items, such as
apartment number. If the taxpayer did not
receive a label, print or type the information in
the spaces provided.
When and Where To File
The ERO must mail Form 8453 to the IRS
within 3 business days after receiving
acknowledgement that the IRS has accepted
the electronically filed return, or request for
refund. Mail Form 8453 to the IRS at the
applicable address shown in the chart below.
Use Form 8453 to:
● Authenticate the electronic portion of Form
1040, 1040A, 1040EZ, or 1040EZ-T,
● Send any required paper forms (do not
send Forms W-2, W-2G, or 1099-R),
● Authorize the electronic return originator
(ERO) to transmit via a third-party transmitter,
and
● Provide the taxpayer’s consent to directly
deposit any refund and/or authorize an
electronic funds withdrawal for payment of
federal taxes owed and/or a payment of
estimated tax.
Purpose of Form
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.
Refunds. After the IRS has accepted the return,
or request for refund, the refund should be issued
within 3 weeks. However, some refunds may be
delayed because of compliance reviews to ensure
that returns, or a request for refund, are accurate.
General Instructions
Note. If the paid preparer’s signature cannot be
obtained on Form 8453, you can attach a copy
of Form 1040, 1040A, or 1040EZ instead. Attach
only pages 1 and 2, and enter “COPY—DO NOT
PROCESS” on each page.
Social security number (SSN). Be sure to
enter the taxpayer’s SSN in the space
provided on Form 8453. If a joint return, or
request for refund, list the SSNs in the same
order as the first names.
Note. The taxpayer must check all applicable
boxes on line 6.
● Routing number.
● Account number.
● Type of account (checking or savings).
● Debit amount.
● Debit date (date the taxpayer wants the
debit to occur).
If there is an amount on line 5 and the
taxpayer checks box 6b and is paying by
check or money order, mail the payment by
April 16, 2007, with Form 1040-V to the
applicable address shown on that form.
Taxpayers who live in Maine, Maryland,
Massachusetts, New Hampshire, New York,
Vermont, or the District of Columbia have
until April 17, 2007.
Part I—Tax Return or Request for
Refund Information
Line 5. Do not include any payment with
Form 8453. The method of payment depends
on whether the taxpayer checks the box on
line 6b or 6c. For details, see the instructions
for Part II.
If the taxpayer checks box 6c, the taxpayer
must ensure that the following information
relating to the financial institution account is
provided in the tax preparation software.
Instead of filing Form 8453, the
taxpayer may be able to sign the
return, or request for refund,
electronically using a self-selected personal
identification number (PIN). For details, go to
the IRS website at www.irs.gov or see Pub.
1345.
● Go to www.irs.gov and click on Where’s
My Refund.
● Call 1-800-829-4477 for automated refund
information and follow the recorded instructions.
● Call 1-800-829-1954.
TIP
Form 8453 can be faxed between the taxpayer
and the ERO. The ERO must receive the faxed
signed Form 8453 prior to transmitting the
return, or request for refund, to the IRS. The
completed Form 8453, with signatures, must be
mailed by the ERO to the IRS.
Note. Do not mail a copy of an electronically
filed Form 1040, 1040A, 1040EZ, or 1040EZ-T
to the Internal Revenue Service (IRS).
IF the electronic return, or request for
refund, was transmitted to:
THEN mail Form 8453 to:
Andover or Kansas City
Submission Processing Center
Austin, Fresno, or Philadelphia
Submission Processing Center
Internal Revenue Service
Attn: Shipping and Receiving, 0254
Receipt and Control Operations
Andover, MA 05544-0254
The average time and expenses required to
complete and file this form will vary
depending on individual circumstances. For
the estimated averages, see the instructions
for your income tax return.
Internal Revenue Service
Attn: Shipping and Receiving, 0254
Receipt and Control Branch
Austin, TX 73344-0254
If you are filing Form 8453 only
because of Form 1040EZ-T, you will
need to complete line 4 in Part I.
Lines 1, 2, 3, and 5 should be left blank.
However, you will still need to complete
Parts II and III.
CAUTION
If the ERO makes changes to the electronic
return, or request for refund, after Form 8453
has been signed by the taxpayer but before it is
transmitted, the ERO must have the taxpayer
complete and sign a corrected Form 8453 if (a)
the amount on line 1 differs from the amount on
the electronic return by more than $50, or (b) any
amount on lines 2 through 5 differs from the
amount on the electronic return, or request for
refund, by more than $14.
