How to Complete and Mail the 8453 Form

The IRS Form 8453 is an essential part of the tax filing process for those who need to submit additional documentation after e-filing their returns. This form ensures that supplemental paperwork reaches the IRS efficiently and is properly linked to the corresponding electronic return.

When to Use the Form

Form 8453 is required when specific documents cannot be electronically filed with your tax return. For example, if you are claiming noncash charitable contributions over $500, you must attach Form 8283 to detail these contributions. Similarly, if you are reporting the sale of a home, Form 1099-S would need to be included.

This form is necessary for documents unsupported by the IRS e-file system, such as the Qualified Adoption Expenses form (Form 8839) or the Health Coverage Tax Credit (Form 8885). Attaching these documents allows the IRS to verify claims and ensures compliance with tax laws.

How to Fill Out the Form

To complete Form 8453, start by entering the primary taxpayer’s Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) at the top. Include the taxpayer’s name exactly as it appears on the tax return to avoid processing issues.

Indicate the types of documents being attached by marking the corresponding boxes. For example, if you’re submitting Form 8283 for noncash charitable contributions, ensure the appropriate box is selected. This helps the IRS identify and process the supplemental information efficiently.

Review the form thoroughly to confirm all details are accurate. Errors or omissions can lead to delays. Keep a copy of the completed form and attachments for your records in case any issues arise during the IRS review.

Documents to Attach

Identify and gather the required documents based on your tax situation. For example, if you were involved in stock option transactions, you may need to attach Form 3921 or Form 3922, which provide details about incentive stock options or employee stock purchase plans.

Health savings account distributions may require Form 8889, while taxpayers claiming residential energy credits should include Form 5695. For foreign tax credits, Form 1116 might be needed, and those claiming higher education expenses could attach Form 8863 to claim education credits.

Mailing Instructions

Once Form 8453 is completed and all attachments are prepared, securely staple the documents together and use a sturdy envelope for mailing. Verify the correct IRS mailing address based on your return type and location, which can be found on the IRS website or in the form’s instructions.

Mail supporting documents promptly, as the IRS generally expects them within three days of e-filing your return. To ensure delivery, consider using a tracking service or certified mail with a return receipt, which provides confirmation and documentation of delivery.

Checking on Submission

After mailing Form 8453 and its attachments, monitor the submission to avoid complications. The IRS’s “Where’s My Refund?” tool primarily tracks refunds but may reflect issues if required documents are missing. For more direct inquiries, contact the IRS assistance hotline, though wait times may vary.

Maintain a record of all submissions, including copies of Form 8453, attachments, and postal receipts. These records are crucial if discrepancies arise or if further verification is required. Tax professionals or e-filing services can also provide additional support and tracking assistance to ensure your submission is processed correctly.