Use Form 8453-CORP to: Authenticate an electronic Form 1120, U.S. Corporation Income Tax Return; Form 1120-F, U.S. Income Tax Return of a Foreign Corporation; or Form 1120-S, U.S. Income Tax Return for an S Corporation. 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 you are filing online (not using an ERO). 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 Form 8453-CORP PDF Recent Developments None at this time. Other Items You May Find Useful Publication 3112, IRS e-file Application and Participation PDF Publication 4163, Modernized e-File (MeF) Information for Authorized IRS e-file Providers for Business Returns PDF Other Current Products Related Items About Form 1120, U.S. Corporation Income Tax Return About Form 8050, Direct Deposit of Corporate Tax Refund About Form 8879-CORP, E-File Authorization for Corporations About Form W-12, IRS Paid Preparer Tax Identification Number (PTIN) Application and Renewal