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


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.

Current Revision

Recent Developments

Other Items You May Find Useful

All Form 8453-I Revisions

Publication 3112PDF, IRS e-file Application and Participation,

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

Other Current Products