Form 8453-PE - 2024

Form 8453-PE: IRS partnership e-file declaration guide

What is Form 8453-PE?

Form 8453-PE is the U.S. Partnership Declaration for an IRS e-file Return. Partnerships use it to authenticate an electronically filed Form 1065, the U.S. Return of Partnership Income. It acts as the signed declaration that stands in for a handwritten signature on a paper return.

The form also authorizes an electronic return originator or intermediate service provider to transmit that return through a third-party transmitter. This authorization is what lets your software or preparer submit the return on the partnership's behalf.

Who needs to file Form 8453-PE?

This form applies to partnerships and multi-member LLCs taxed as partnerships that e-file Form 1065 and need a scanned, signed declaration on file. You are most likely to run into it in these situations:

• Partnerships filing Form 1065 through an intermediate service provider or transmitter without using an electronic return originator (ERO)
• Tax professionals and EROs who prefer the scanned-declaration method over a PIN
• Partnerships submitting an Administrative Adjustment Request (AAR), which the Partnership Representative must sign

If you file through an ERO, you can use either Form 8453-PE or Form 8879-PE. Only one signature method is needed per return, so you will not complete both.

Form 8453-PE vs Form 8879-PE

Both forms authorize the same electronic Form 1065, but they handle the signature differently. Choosing between them usually comes down to whether you want a scanned document or a PIN.

• Form 8453-PE: A partner or member signs by hand, the form is scanned to PDF, then it is transmitted with the return
• Form 8879-PE: A partner or member uses a personal identification number (PIN) to sign electronically, and the ERO keeps the form instead of sending it to the IRS

An ERO can choose either form. Form 8879-PE is the electronic-signature route, so if you want to avoid printing and scanning, that is usually the one to use.

How to fill out and attach Form 8453-PE

Completing the form is straightforward once Form 1065 is finalized, since the figures must match. Follow these steps in order:

• Enter the partnership name, EIN and the Part I amounts so they agree with the corresponding lines on Form 1065.
• Have an authorized partner, member or Partnership Representative sign and date Part II.
• Complete Part III if an ERO or paid preparer is involved.
• Scan the signed form into a single, readable, unencrypted PDF.
• Attach the PDF to the electronically filed Form 1065 in your software and transmit.

If figures change after signing, you need a newly signed, corrected form when total income or loss on Form 1065 line 8 shifts by more than $150, or ordinary business income or loss on line 23 shifts by more than $100.

Where do you mail Form 8453-PE?

You do not mail Form 8453-PE. The IRS instructs filers to submit it electronically with the partnership's return and not to send paper copies. The signed form is scanned and transmitted as a PDF attachment, so there is no mailing address to track down.

Keeping a copy for your records

Hold on to a complete copy of the partnership's return along with the signed declaration. Good records make it much easier to respond if the IRS has questions or if you later need to amend the return.

Preparing Form 8453-PE?

Lumin offers a fillable Form 8453-PE template that helps complete the partnership declaration accurately. Enter the required information, review the completed form, then download it when it's ready to submit. Get started for free.