About Form 8453-I, Foreign Corporation Income Tax Declaration for an IRS e-file Return

 

Notice: Historical Content


This is an archival or historical document and may not reflect current law, policies or procedures.

A foreign corporation files this form:

  • to authenticate their electronic income tax return,
  • authorize the electronic return originator (ERO), if any, to transmit via a third-party Transmitter,
  • authorize the intermediate service provider (ISP) to transmit via a third-party transmitter if they are not using an ERO, and
  • provide their consent to directly deposit any refund and/or authorize an electronic funds withdrawal for payment of federal taxes owed.

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