What Is Form 8453-TE and When Is It Required?

Form 8453-TE, titled the Tax Exempt Entity Declaration and Signature for E-file, is a specific IRS document used in the electronic filing process. It serves as a physical signature document for an electronically filed return when an officer of the organization does not use a Personal Identification Number (PIN) to sign digitally. By signing, the officer provides a traditional pen-and-ink signature to authenticate the return, authorize the Electronic Return Originator (ERO) to transmit it, and approve any electronic funds withdrawal for tax payments.

When Form 8453-TE is Required

This signature form applies to several tax returns when filed electronically, including the Form 990 series (Form 990, 990-EZ, 990-PF, and 990-T). It also covers Form 1120-POL for political organizations, Form 4720 for certain excise taxes, and Form 5330 for excise taxes on employee benefit plans. The form is also used with Form 5227 for split-interest trusts, Form 8038-CP for credit payments to issuers of qualified bonds, and Form 8868 when requesting an extension of time to file.

Information and Signatures Needed

The form has three parts, starting with Part I, Tax Return Information, which identifies the entity and the return being filed. This section requires the organization’s full name, its Employer Identification Number (EIN), and its mailing address. You must also check the box for the tax form being filed and enter the tax period ending date.

Part II, Declaration of Officer, is where an authorized representative of the entity provides their signature. The person signing must be an officer with the legal authority to bind the organization. Their signature serves as a declaration under penalty of perjury that they have examined the electronic tax return and accompanying documents, affirming the information is true, correct, and complete.

Part III is the Declaration of Electronic Return Originator (ERO). The ERO who will transmit the return completes this section by providing their firm’s information and a signature. The ERO’s signature confirms they received the officer’s signed Form 8453-TE and that the electronic return being transmitted is identical to the one the officer reviewed.

Handling the Completed Form

Once completed and signed by the organization’s officer, the form is returned to the ERO. The ERO is responsible for creating a PDF of the signed Form 8453-TE and transmitting it to the IRS with the electronic tax return. This attachment serves as the signed authorization for the e-filed return.

In addition to transmitting a copy to the IRS, the ERO must retain the original, signed Form 8453-TE for their records. IRS regulations require this document be kept for three years from the return due date or the date the IRS received the electronic return, whichever is later.