What Is Form 8453-EMP and How Is It Used?

Form 8453-EMP, the “Employment Tax Declaration for an IRS e-file Return,” is a signature document used to authorize the electronic filing of specific employment tax forms when an employer uses a third-party, known as an Electronic Return Originator (ERO), to submit their returns. This form provides the ERO with the legal authorization to transmit the tax data to the IRS on the employer’s behalf. It also allows the taxpayer to consent to an electronic funds withdrawal for any tax payments due.

When Form 8453-EMP is Used

An employer must use Form 8453-EMP when their employment tax return is filed electronically by an ERO, but the employer does not use a Personal Identification Number (PIN) to provide their electronic signature. In these specific cases, the form acts as a physical signature authorization that validates the electronic submission. It is a required document for the ERO before they can transmit the return to the IRS.

This requirement applies to several employment tax returns. These include:
Form 940, the Employer’s Annual Federal Unemployment (FUTA) Tax Return
Form 941, the Employer’s QUARTERLY Federal Tax Return
Form 943 (for agricultural employees)
Form 944 (for the smallest employers)
Form 945 (for withheld federal income tax)

The ERO, who is a tax professional or payroll service provider, prepares the return and relies on the signed Form 8453-EMP as proof of the employer’s approval.

Required Information for Form 8453-EMP

Completing Form 8453-EMP requires specific information organized into three parts.

Part I, “Type of Return and Return Information,” requires the employer’s business name, Employer Identification Number (EIN), and full address. This section also identifies the specific tax form being filed, such as “941” or “940,” and the relevant tax period.

Part II, “Declaration of Taxpayer,” must be completed and signed by an authorized individual within the company, such as an owner or corporate officer. This person must physically sign and date the form, print their name and title, and provide a daytime phone number.

Part III, “Declaration of Electronic Return Originator (ERO) and Paid Preparer,” is where the tax professional provides their signature, firm information, and EFIN (Electronic Filing Identification Number), confirming they have received the employer’s authorization.

Handling the Completed Form

The form must be provided to the ERO after it is accurately filled out and signed by the employer. The ERO is required to scan the signed Form 8453-EMP into a PDF file and transmit it to the IRS along with the electronic employment tax return.

Both the ERO and the employer should keep a copy of the signed form and the electronically filed return for their records. The ERO must be able to provide a copy of the complete return package to the IRS upon request.