E-file Declaration for Employment Tax Returns
Form 8453-EMP                             For the period beginning          , 20           , and ending                  , 20           . 
(Rev. December 2024)                                 For use with Form 940, 941, 943, 944, and 945 series returns.                                   OMB No. 1545-0029
Department of the Treasury                           File electronically. Don’t file paper copies.  
Internal Revenue Service                       Go to www.irs.gov/Form8453EMP for the latest information.
Name (as shown on the employment tax return)                                                                                           Employer identification number (EIN)

  Part I       Type of Return and Return Information (Whole dollars only) 
Check the box for the return that you’ll file using this Form 8453-EMP. Enter the amounts from the applicable lines of the return. If any of the 
applicable lines on the return are blank, leave line1b , 1c , 2b , 2c , 3b ,         3c ,  4b , 4c , 5b, or 5c, whichever is applicable, blank (don’t enter -0-). 
However, if you entered -0- on the return, enter -0- on the applicable line. Complete a separate Form 8453-EMP for each return.
  1a  Form 940      check here      .        . b. Total payments to all employees                 (Form 940, line 3)           .     .     1b 
      (all 940 series)                         c. Balance due        (Form 940, line 14)  .          .    . .      . .   .     .     .     1c 
  2a  Form 941      check here      .        . b. Wages, tips, and other compensation                     (Form 941, line 2; or 
      (all 941 series)                               Form 941-X, line 6, column 1)                                                         2b 
                                               c. Balance due        (Form 941, line 14; or Form 941-X, line 27 (if 
                                                     more than zero))       . .      .     . .   .   .    . .      . .   .     .     .     2c
  3a  Form 943      check here      .        . b. Wages subject to social security tax                   (Form 943, line 2; or 
      (all 943 series)                               Form 943-X, line 6, column 1)  .            .   .    . .      . .   .     .     .     3b 
                                               c. Balance due        (Form 943, line 15; or Form 943-X, line 25 (if 
                                                     more than zero))       . .      .     . .   .   .    . .      . .   .     .     .     3c 
  4a  Form 944      check here      .        . b. Wages, tips, and other compensation                     (Form 944, line 1) .             4b 
      (including Form 944 (sp))                c. Balance due        (Form 944, line 11)         .   .    . .      . .   .     .     .     4c 
  5a  Form 945      check here      .        . b. Federal  income  tax  withheld                 (Form  945,  line  1;  or  Form 
      (all 945 series)                               945-X, line 3, column 1)  .           . .   .   .    . .      . .   .     .     .     5b 
                                               c. Balance  due        (Form  945,  line  5;  or  Form  945-X,  line  5  (if 
                                                     more than zero))       . .      .     . .   .   .    . .      . .   .     .     .     5c 
Part II        Declaration of Taxpayer (see instructions) 
  6a      I’m requesting a refund on the original or amended employment tax return checked above in Part I. 
  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 
          original or amended employment tax return checked above in Part I, 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                             888-353-4537         no later than 2 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 I have an approved role (as identified in the instructions for the employment tax return) within the company listed above and the 
information I’ve given the 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 lines of the original or amended employment tax return. To the best of my knowledge and belief, the return is true, correct, and complete. I consent to 
the 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 the 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 the ERO, transmitter, and/or ISP the reason(s) for the delay, or when the 
refund was sent. 
Sign  
Here           Taxpayer’s signature                                         Print your name and title                                                Date 
Part III       Declaration of Electronic Return Originator (ERO) and Paid Preparer (see instructions) 
I declare that I’ve reviewed the original or amended employment tax return indicated above and that the entries on Form 8453-EMP are complete and correct to the best of 
my knowledge. If I’m only a collector, I’m 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’ll 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 & Participation, and Pub. 4163, Modernized e-File (MeF) Information for Authorized IRS e-File Providers for Business Returns. If I’m also the 
paid preparer, under penalties of perjury I declare that I’ve 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. 
           ERO’s signature                                            Date                 Check if             Check if self-         ERO’s SSN or PTIN 
ERO’s                                                                                      also paid            employed 
                                                                                           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’ve examined this original or amended employment tax 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                 Check if self-    PTIN
Paid                                                                                                                                    employed 
Preparer 
                    Firm’s name                                                                                                            Firm ’sEIN
Use Only
                    Firm’s address                                                                                                         Phone no. 
For Privacy Act and Paperwork Reduction Act Notice, see instructions.                                Cat. No. 62873J                       Form 8453-EMP (Rev. 12-2024) 

Form 8453-EMP (Rev. 12-2024)                                                                                                          Page 2 
                                                                        An electronically transmitted return won’t be considered 
Future Developments                                                     complete, and therefore filed, unless either: 
For the latest information about developments related to Form           • Form 8453-EMP is signed by the taxpayer, scanned into a PDF 
8453-EMP and its instructions, such as legislation enacted after        file, and transmitted with the return; or 
they were published, go to www.irs.gov/Form8453EMP.
                                                                        • The return is filed through an ERO and Form 8879-EMP is used to 
What’s New                                                              select a PIN that is used to electronically sign the return.
The IRS now offers filing an amended employment tax return on           The taxpayer’s signature allows the IRS to disclose to the ERO, 
Forms 940, 941-X, 943-X, and 945-X as part of Modernized e-File         transmitter, and/or ISP: 
(MeF). Go to IRS.gov for more information.                              • An acknowledgement that the IRS has accepted the electronically 
                                                                        filed return, and 
General Instructions                                                    • The reason(s) for any delay in processing the return or refund. 
          Instead of filing Form 8453-EMP, a taxpayer filing an 
          original or amended employment tax return through an          Part III. Declaration of Electronic Return  
TIP       electronic return originator (ERO) can sign the return        Originator (ERO) and Paid Preparer 
          using a personal identification number (PIN).                 Note: If the return is filed online through an ISP and/or transmitter 
For details, see Form 8879-EMP, E-file Authorization for                (not using an ERO), don’t complete Part III. 
Employment Tax Returns. 
                                                                        If the taxpayer’s return is filed through an ERO, the IRS requires 
Purpose of Form                                                         the ERO’s signature. A paid preparer, if any, must sign Form    
                                                                        8453-EMP in the space for Paid Preparer Use Only. But if the paid 
Use Form 8453-EMP to:                                                   preparer is also the ERO, don’t complete the paid preparer section. 
• Authenticate any electronic employment tax return in the Form         Instead, check the box labeled “Check if also paid preparer.” 
940, 941, 943, 944, or 945 series of returns;                           Refunds. After the IRS has accepted the return, the refund should 
• Authorize the ERO, if any, to transmit via a third-party transmitter; be issued within 3 weeks. However, some refunds may be delayed 
• Authorize the intermediate service provider (ISP) to transmit via a   to ensure that returns are accurate. 
third-party transmitter if you’re filing online (not using an ERO); and Preparer Tax Identification Number (PTIN)
• Provide the taxpayer’s consent to authorize an electronic funds 
withdrawal for payment of federal taxes owed.                           Paid preparers. Anyone who is paid to prepare the taxpayer’s 
                                                                        return must enter their PTIN in Part III. For information on applying 
Who Must File                                                           for and receiving a PTIN, see Form W-12 or go to www.irs.gov/
                                                                        PTIN.
If you’re filing an original or amended employment tax return           EROs who aren’t paid preparers. Only an ERO who isn’t also the 
through an ISP and/or transmitter and you’re not using an ERO, you      paid preparer of the return has the option to enter their PTIN or their 
must file Form 8453-EMP with the electronically filed return. An        social security number in the “ERO’s Use Only” section of Part III. 
ERO can use either Form 8453-EMP or Form 8879-EMP to obtain             For information on applying for and receiving a PTIN, see Form 
authorization to file an employment tax return.                         W-12 or go to www.irs.gov/PTIN.
When and Where To File 
                                                                        Privacy Act and Paperwork Reduction Act Notice. We ask for the 
File Form 8453-EMP with the taxpayer’s electronically filed return.     information on Form 8453-EMP to carry out the Internal Revenue 
Use a scanner to create a Portable Document Format (PDF) file of        laws of the United States. You’re required to give us the 
the completed form. Your tax preparation software will allow you to     information. We need it to ensure that you’re complying with these 
transmit this PDF with the return.                                      laws and to allow us to figure and collect the right amount of tax. 
                                                                        Section 6109 requires EROs to provide their identifying numbers on 
Specific Instructions                                                   the return. 
Name. Print or type the taxpayer’s name as shown on the                 You’re not required to provide the information requested on a 
employment tax return.                                                  form that is subject to the Paperwork Reduction Act unless the form 
                                                                        displays a valid OMB control number. Books or records relating to a 
Employer identification number (EIN). Enter the taxpayer’s EIN as       form or its instructions must be retained as long as their contents 
shown on the employment tax return.                                     may become material in the administration of any Internal Revenue 
                                                                        law. Generally, tax returns and return information are confidential, 
Part II. Declaration of Taxpayer                                        as required by Internal Revenue Code section 6103. 
If the taxpayer has a balance due on line 1c, 2c, 3c, 4c, or 5c and     The time needed to complete and file Form 8453-EMP will vary 
the taxpayer didn’t check box 6b, the taxpayer must use the             depending on individual circumstances. The estimated burden for 
Electronic Federal Tax Payment System (EFTPS) to pay the tax. For       employers filing Form 8453-EMP is approved under OMB control 
more information on deposits, see the instructions for the tax form     number 1545-0029 and is included in the estimates shown in the 
the taxpayer is filing.                                                 instructions for their employment tax return.
If the taxpayer checks box 6b, the taxpayer must ensure that the 
following information relating to the financial institution account is 
provided in the tax preparation software. 
• Routing number and account number. 
• Type of account (checking or savings). 
• Debit amount. 
• Debit date (date the taxpayer wants the debit to occur).