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Form  8453-EX                     Excise Tax Declaration for an IRS e-file Return
                                For the period beginning          , 20        , and ending                           , 20 
(Rev. December 2011)                                                                                                                     .            OMB No. 1545-2082
Department of the Treasury                   For use with Forms 720, 2290, and 8849.   
                                           ▶
Internal Revenue Service                     File electronically. Do not file paper copies.  ▶ See instructions. 
Name (as shown on Form 720, 2290, or 8849)                                                                                              Taxpayer identification number 

Part I      Type of Return and Return Information (Whole dollars only) 

Check the box for the return for which you are using this Form 8453-EX and enter the applicable amount from the return. If you check 
the box on lines 1a, 2a, or 3a, below, and the amount on that line for the return for which you are filing this form was blank, leave lines 
1b, 1c, 2b, or 3b,       whichever is applicable, blank (do not enter -0-). However, if you entered -0- on the return, enter -0- on the 
applicable line below. Do not complete more than one line in Part I. 

1a  Form 720 check here   ▶                b  Balance due, if any (Form 720, Part III, line 10) .                 .    .   .          .    1b 
                                           c  Overpayment, if any (Form 720, Part III, line 11)                   .    .   .          .    1c 

2a  Form 2290 check here  ▶                b  Balance due (Form 2290, line 6) .               .          . . .    .    .   .          .    2b 

3a  Form 8849 check here  ▶                b  Total refund (from Schedules 1, 2, 3, 5, 6, or 8)                   .    .   .          .    3b 

Caution. For line 3b, Schedules 2, 3, 5, and 8 cannot be combined with any other schedules. File a separate Form 8453-EX for each 
schedule. 
Part II     Declaration of Taxpayer (see instructions) 

4a        I am requesting a refund on Form 720 or Form 8849. 
b         I authorize the U.S. Treasury and its designated Financial Agent to initiate an electronic funds withdrawal (direct debit) entry 
          to the financial institution account indicated in the tax preparation software for payment of the federal taxes owed for the 
          return indicated on lines 1a or 2a, and the financial institution to debit the entry to this account. To revoke a payment, I must 
          contact  the  U.S.  Treasury  Financial  Agent  at 1-888-353-4537  no  later  than  two  business  days  prior  to  the  payment 
          (settlement) date. I also authorize the financial institutions involved in the processing of the electronic payment of taxes to 
          receive confidential information necessary to answer inquiries and resolve issues related to the payment. 
Under penalties of perjury, I declare that the information I have given my electronic return originator (ERO), transmitter, and/or intermediate service provider (ISP) and the 
amounts in Part I above agree with the amounts on the corresponding return. To the best of my knowledge and belief, the return is true, correct, and complete. I consent to 
my ERO, transmitter, and/or ISP sending the return, this declaration, and accompanying schedules and statements to the IRS. I also consent to the IRS sending my ERO, 
transmitter, and/or ISP an acknowledgment of receipt of transmission and an indication of whether or not the return is accepted and, if rejected, the reason(s) for the 
rejection. If the processing of the return or refund is delayed, I authorize the IRS to disclose to my ERO, transmitter, and/or ISP the reason(s) for the delay, when the refund 
was sent. 
            ▲                                                                                               ▲
Sign  
Here           Taxpayer’s signature                                                                               Date 
Part III    Declaration of Electronic Return Originator (ERO) and Paid Preparer (see instructions) 
I declare that I have reviewed the return indicated above and that the entries on Form 8453-EX are complete and correct to the best of my knowledge. If I am only a
collector, I am not responsible for reviewing the return and only declare that this form accurately reflects the data on the return. The taxpayer will have signed this form 
before I submit the return. I will give the taxpayer a copy of all forms and information to be filed with the IRS, and have followed all other requirements in Pub. 3112, IRS
e-file Application and Participation, and Pub. 4163, Modernized e-File (MeF) Information for Authorized IRS e-file Providers for Business Returns. If I am also the paid 
preparer, under penalties of perjury I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and 
belief, it is  true, correct, and complete. This paid preparer declaration is based on all information of which I have any knowledge. 
                            ▲
                                                             Date             Check if                      Check if self-              ERO’s SSN or PTIN 
ERO’s       ERO’s                                                             also paid                     employed 
            signature               ▲                                         preparer 
Use         Firm’s name (or yours                                                                                 EIN 
Only        if self-employed),  
            address, and ZIP code                                                                                 Phone no. 
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is 
true, correct, and complete. This declaration is based on all information of which I have any knowledge. 

              Print/Type preparer’s name                 Preparer’s signature                                     Date
Paid                                                                                                                                       Check          if  PTIN
                                                                                                                                           self-employed 
Preparer                        ▶                                                                                                          Firm's EIN ▶
              Firm’s name      
              Firm’s address  
Use Only                        ▶                                                                                                          Phone no. 
For Privacy Act and Paperwork Reduction Act Notice, see instructions.                         Cat. No. 49631B                              Form 8453-EX (Rev. 12-2011) 



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Form 8453-EX (Rev. 12-2011)                                                                                                             Page  2 
                                                                           The taxpayer’s signature allows the IRS to disclose to the ERO, 
General Instructions                                                     transmitter, and/or ISP: 
Note. Instead of filing Form 8453-EX, a taxpayer filing an excise tax    • An acknowledgement that the IRS has accepted the electronically 
return or request for refund through an electronic return originator     filed return, and 
(ERO) can sign the return or request for refund using a personal 
identification number (PIN). For details, see Form 8879-EX, IRSe-        • The reason(s) for any delay in processing the return or refund. 
file Signature Authorization for Forms 720, 2290, and 8849. 
                                                                         Part III. Declaration of Electronic Return  
Purpose of Form                                                          Originator (ERO) and Paid Preparer 
Use Form 8453-EX to:                                                     Note. If the return is filed online through an ISP and/or transmitter 
• Authenticate electronic Forms 720, 2290, or 8849;                      (not using an ERO), do not complete Part III. 
• Authorize the ERO, if any, to transmit via a third-party transmitter;    If the taxpayer’s return is filed through an ERO, the IRS requires 
                                                                         the ERO’s signature. A paid preparer, if any, must sign Form    
• Authorize the intermediate service provider (ISP) to transmit via a    8453-EX in the space for Paid Preparer Use Only. But if the paid 
third-party transmitter if you are filing online (not using an ERO); and preparer is also the ERO, do not complete the paid preparer 
• Provide the taxpayer’s consent to authorize an electronic funds        section. Instead, check the box labeled “Check if also paid 
withdrawal for payment of federal taxes owed.                            preparer.” 
                                                                         Refunds. After the IRS has accepted the return, the refund should 
Who Must File                                                            be issued within 3 weeks. However, some refunds may be delayed 
If you are filing Forms 720, 2290, or 8849 through an ISP and/or         to ensure that returns are accurate. 
transmitter and you are not using an ERO, you must  file Form 
8453-EX with your electronically filed return. An ERO can use either     Use of PTIN
Form 8453-EX or Form 8879-EX to obtain authorization to file Forms       Paid preparers. Anyone who is paid to prepare the taxpayer's 
720, 2290, and 8849.                                                     return must enter their preparer tax identification number (PTIN) in 
                                                                         Part III. The PTIN entered must have been issued after September 
When and Where To File                                                   27, 2010. For information on applying for and receiving a PTIN, see 
File Form 8453-EX with the taxpayer’s electronically filed return.       Form W-12, IRS Paid Preparer Tax Identification Number (PTIN) 
Use a scanner to create a Portable Document Format (PDF) file of         Application and Renewal, or visit www.irs.gov/ptin.
the completed form. Your tax preparation software will allow you to      EROs who are not paid preparers. Only EROs who are not also 
transmit this PDF with the return.                                       the paid preparer of the return have the option to enter their PTIN or 
                                                                         their social security number in the “ERO's Use Only” section of Part 
Specific Instructions                                                    III. If the PTIN is entered, it must have been issued after September 
Name. Print or type the taxpayer’s name as shown on Forms  720,          27, 2010. For information on applying for and receiving a PTIN, see 
2290, or 8849.                                                           Form W-12, or visit www.irs.gov/ptin.
Taxpayer identification number. Enter the taxpayer’s  
identification number as shown on Forms 720, 2290, or 8849.              Privacy Act and Paperwork Reduction Act Notice. We ask for the 
                                                                         information on this form to carry out the Internal Revenue laws of 
Part II. Declaration of Taxpayer                                         the  United States. You are required to give us the information. We 
                                                                         need it to ensure that you are complying with these laws and to 
If the taxpayer has a balance due on lines 1b or 2b and the              allow us to figure and collect the right amount of tax. Section 6109 
taxpayer did not check box 4b, the taxpayer must use the                 requires EROs to provide their identifying numbers on the return. 
Electronic Federal Tax Payment System (EFTPS) to pay the tax. For          You are not required to provide the information requested on a 
more information on deposits, see the instructions for the tax form      form that is subject to the Paperwork Reduction Act unless the form 
the taxpayer is filing.                                                  displays a valid OMB control number. Books or records relating to a 
If the taxpayer checks box 4b, the taxpayer must ensure that the         form or its instructions must be retained as long as their contents 
following information relating to the financial institution account is   may become material in the administration of any Internal Revenue 
provided in the tax preparation software.                                law. Generally, tax returns and return information are confidential, 
• Routing number and account number.                                     as required by Internal Revenue Code section 6103. 
• Type of account (checking or savings).                                   The time needed to complete and file this form will vary 
• Debit amount.                                                          depending on individual circumstances. The estimated average time 
                                                                         is: 
• Debit date (date the taxpayer wants the debit to occur).                                 .    . .   . .    . . .   .  .   .   2 hrs., 23 min. 
                                                                         Recordkeeping 
complete, and therefore filed, unless either:                            Learning about the law or the form 
An electronically transmitted return will not be considered                                                      .   .  .   . .    . .  12 min. 
• Form 8453-EX is signed by the taxpayer, scanned into a PDF file,       Preparing, copying, assembling, and sending   
and transmitted with the return; or                                      the form to the IRS    . .   . .    . . .   .  .   . .    . .  14 min. 
• The return is filed through an ERO and Form 8879-EX is used to           If you have comments concerning the accuracy of these time  
select a PIN that is used to electronically sign the return.             estimates or suggestions for making this form simpler, we would be  
                                                                         happy to hear from you. You can write to the Internal Revenue 
                                                                         Service, Tax Products Coordinating Committee, 
                                                                         SE:W:CAR:MP:T:M:S, 1111 Constitution Ave. NW, IR-6526,  
                                                                         Washington, DC 20224. Do not send Form 8453-EX to this address. 
                                                                         Instead, see When and Where To File on this page. 






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