What Is an 8453 Signature Document for E-Filing?
Learn about Form 8453, the required transmittal used to mail certain paper documents to the IRS after you have electronically filed your tax return.
Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return, is a paper cover sheet for certain documents that must be submitted to the IRS in physical form. When you e-file your Form 1040, most information is transmitted digitally. However, some forms are incompatible with the electronic system, which is where Form 8453 becomes necessary to bridge the gap between your electronic submission and these paper-only requirements.
The form ensures that these physical documents are properly associated with your electronically filed tax return. It is a supplement to e-filing, not a substitute. Taxpayers who file their entire return by mail do not need to use Form 8453, as it is specifically for e-filers who have circumstances that mandate submitting paper documents.
When to Use Form 8453
You must use Form 8453 if you are attaching certain paper forms to your return that cannot be submitted electronically. These include:
- Form 3115, Application for Change in Accounting Method
- Form 3468, Investment Credit
- Form 5713, International Boycott Report
- Form 8858, Information Return of U.S. Persons With Respect to Foreign Disregarded Entities
- Form 8864, Biodiesel, Renewable Diesel, and Sustainable Aviation Fuel Claims
Other situations that require Form 8453 involve specific documentation. If a custodial parent signs Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent, that signed form must be mailed with Form 8453. You will also need Form 8453 to submit a required appraiser’s statement for Form 8283, Noncash Charitable Contributions, or a copy of Form 1098-C for a donated vehicle, boat, or airplane. It is also used for certain submissions related to Form 4136 and Form 8949 if you are unable to report all transactions electronically.
Required Information and Attachments
The top of the form requires the taxpayer’s name, Social Security Number (SSN), and address, which must exactly match the information on the electronically filed Form 1040. If filing a joint return, both spouses’ names and SSNs must be listed in the same order as they appear on the electronic return.
You must check the box on the form that corresponds to each paper document you are attaching. The form itself should not be signed. The final step is to securely attach the required paper documents to the completed Form 8453.
Submitting the Completed Form
The package must be mailed to the IRS, but do not send it before the IRS has officially accepted the electronic portion of your tax return. You must mail Form 8453 within three business days after receiving acknowledgment that the IRS has accepted your e-filed return. This confirmation may come from your tax software or tax professional.
The correct mailing address for Form 8453 depends on where you live and is provided in the official IRS instructions for the form. Always consult the most current instructions on the IRS website to find the correct processing center. Do not include any tax payments with Form 8453, as payments should be sent separately with a Form 1040-V payment voucher. You should keep a complete copy of Form 8453 and all its attachments for your records.