About Form 8453-S, U.S. S Corporation Income Tax Declaration for an IRS e-file Return


Use this form to:

  • Authenticate an electronic Form 1120S, U.S. Income Tax Return for an S Corporation,
  • Authorize the ERO, if any, to transmit via a third-party transmitter,
  • Authorize the intermediate service provider (ISP) to transmit via a third-party transmitter if you are filing online (not using an ERO), and
  • Provide the corporation’s consent to directly deposit any refund and/or authorize an electronic funds withdrawal for payment of federal taxes owed.

Current Revision

Recent Developments

Other Items You May Find Useful

All Form 8453-S Revisions

Publication 3112  PDF, IRS e-file Application and Participation

Publication 4163 PDF, Modernized e-File (MeF) Information for Authorized IRS e-file Providers for Business Returns

Other Current Products