E-file Declaration for Form 1065                                                       OMB No. 1545-0123
Form 8453-PE                           (For return of partnership income or administrative adjustment request)
                           File electronically with the partnership’s return or administrative adjustment request. 
                                                                        (Don’t file paper copies.) 
Department of the Treasury                       Go to www.irs.gov/Form8453PE for the latest information.                                        2024
Internal Revenue Service   For calendar year 2024, or tax year beginning                              , 2024, and ending              , 20     . 
Name of partnership                                                                                                                        Employer identification number

Part I   Form 1065 Information (whole dollars only)

1    Gross receipts or sales less returns and allowances (Form 1065, line 1c)  .                                . .  .   .  . .   .        1 

2    Gross profit (Form 1065, line 3) .                 . .   . .     . . . . . .      .              . . .     . .  .   .  . .   .        2 

3    Ordinary business income (loss) (Form 1065, line 23)                   . . .      .              . . .     . .  .   .  . .   .        3 

4    Net rental real estate income (loss) (Form 1065, Schedule K, line 2)  .                            . .     . .  .   .  . .   .        4 

5    Other net rental income (loss) (Form 1065, Schedule K, line 3c)  .                               . . .     . .  .   .  . .   .        5 
Part II  Declaration of Partner or Member or Partnership Representative (see instructions) 
         Be sure to keep a copy of the partnership’s Return of Partnership Income or AAR.
I declare under penalties of perjury: 
1a. If this Form 1065 is transmitted as part of a return of partnership income, I’m a partner or member of the above partnership. 
  b. If this Form 1065 is transmitted as part of an administrative adjustment request (AAR), I’m the partnership representative (PR). 
2. The information I’ve 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 lines of the partnership’s Form 1065. 
3. To the best of my knowledge and belief, the partnership’s corresponding return or AAR is true, correct, and complete. 
4. I consent to my ERO, transmitter, and/or ISP sending the partnership’s return or AAR, this declaration, and accompanying forms, schedules and statements to the IRS. 
5. I 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 partnership’s return 
or AAR is accepted and, if rejected, the reason(s) for the rejection. 
6. If the processing of the partnership’s return or AAR is delayed, I authorize the IRS to disclose to my ERO, transmitter, and/or ISP the reason(s) for the delay.

Sign 
Here
         Signature of partner or member or PR                                          Date                     Title

Part III Declaration of Electronic Return Originator (ERO) and Paid Preparer (see instructions)
I declare that I’ve reviewed the above partnership’s return or AAR and that the entries on Form 8453-PE are complete and correct to the best of my knowledge. If I’m only a 
collector, I’m not responsible for reviewing the return or AAR and only declare that this form accurately reflects the data on the return or AAR. The partner or member or PR 
will have signed this form before I submit the return or AAR. I’ll give the partner or member or PR a copy of all forms and information to be filed with the IRS, and I’ve 
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’m  also  the  Paid  Preparer,  under  penalties  of  perjury,  I  declare  that  I’ve  examined  the  above  partnership’s  return  or  AAR  and 
accompanying forms, schedules, and statements, and to the best of my knowledge and belief, they are true, correct, and complete. This Paid Preparer declaration is based 
on all information of which I’ve any knowledge.

                                                                                       Date                       Check if      Check if         ERO’s SSN or PTIN
ERO’s    ERO’s                                                                                                    also paid     self- 
Use      signature                                                                                                preparer      employed
Only     Firm’s name (or yours                                                                                                  EIN
         if self-employed), 
         address, and ZIP code                                                                                                  Phone no.
Under penalties of perjury, I declare that I’ve examined the above partnership’s return or AAR and accompanying forms, schedules, and statements, and to the best of my 
knowledge and belief, they are true, correct, and complete. This declaration is based on all information of which I’ve any knowledge.
         Print/Type preparer’s name                               Preparer’s signature                               Date             Check if   PTIN
Paid                                                                                                                                  self-
                                                                                                                                      employed
Preparer 
Use Only Firm’s name                                                                                                                  Firm’s EIN 
         Firm’s address                                                                                                               Phone no.
For Privacy Act and Paperwork Reduction Act Notice, see instructions.                                           Cat. No. 48316Z                  Form 8453-PE (2024)

Form 8453-PE (2024)                                                                                                                     Page 2

General Instructions                                                    Part III—Declaration of Electronic Return Originator 
                                                                        (ERO) and Paid Preparer
Future Developments
                                                                        Note: If the return or AAR is filed online through an ISP and/or 
For the latest information about developments related to Form           transmitter (not using an ERO), don’t complete Part III.
8453-PE and its instructions, such as legislation enacted after they 
were published, go to www.irs.gov/Form8453PE.                           If the partnership’s return or AAR is filed through an ERO, the IRS 
                                                                        requires the ERO’s signature. A paid preparer, if any, must sign 
Purpose of Form                                                         Form 8453-PE in the space for Paid Preparer Use Only. But if the 
                                                                        paid preparer is also the ERO, don’t complete the paid preparer 
Use Form 8453-PE to:                                                    section. Instead, check the box labeled “Check if also paid 
• Authenticate an electronic Form 1065, U.S. Return of Partnership      preparer.”
Income, as part of return or AAR; 
                                                                        Use of PTIN
• Authorize the electronic return originator (ERO), if any, to transmit 
via a third-party transmitter; and                                      Paid preparers. Anyone who’s paid to prepare the partnership’s 
                                                                        return or AAR must enter their PTIN in Part III. For information on 
• Authorize the intermediate service provider (ISP) to transmit via a   applying for and receiving a PTIN, see Form W-12, IRS Paid 
third-party transmitter if you’re filing online (not using an ERO).     Preparer Tax Identification Number (PTIN) Application and Renewal, 
          Instead of filing Form 8453-PE, a partner or member           or visit www.irs.gov/PTIN.
          filing a partnership’s return or AAR through an ERO can       EROs who aren’t paid preparers. Only EROs who aren’t also the 
TIP       sign the return or AAR using a personal identification        paid preparer of the return or AAR have the option to enter their 
          number (PIN). For details, see Form 8879-PE, E-file           PTIN or their social security number in the “ERO’s Use Only” 
          Authorization for Form 1065.                                  section of Part III. For information on applying for and receiving a 
                                                                        PTIN, see Form W-12, IRS Paid Preparer Tax Identification Number 
Who Must File                                                           (PTIN) Application and Renewal, or visit www.irs.gov/PTIN.
If you’re filing a 2024 Form 1065 through an ISP and/or transmitter 
and you’re not using an ERO, you must file Form 8453-PE with your       Privacy Act and Paperwork Reduction Act Notice.We ask for the 
electronically filed return or AAR. An ERO can use either Form          information on this form to carry out the Internal Revenue laws of 
8453-PE or Form 8879-PE to obtain authorization to file the             the United States. You’re required to give us the information. We 
partnership’s Form 1065.                                                need it to ensure that you’re complying with these laws and to allow 
                                                                        us to figure and collect the right amount of tax. Internal Revenue 
When and Where To File                                                  Code section 6109 requires EROs to provide their identifying 
File Form 8453-PE with the partnership’s electronically filed return    numbers on the return.
or AAR. Use a scanner to create a Portable Document Format (PDF)        You aren’t required to provide the information requested on a 
file of the completed form. Your tax preparation software will allow    form that is subject to the Paperwork Reduction Act unless the form 
you to transmit this PDF file with the return or AAR.                   displays a valid OMB control number. Books or records relating to a 
                                                                        form or its instructions must be retained as long as their contents 
Specific Instructions                                                   may become material in the administration of any Internal Revenue 
Name. Print or type the partnership’s name in the space provided.       law. Generally, tax returns and return information are confidential, 
                                                                        as required by Internal Revenue Code section 6103.
Employer identification number (EIN). Enter the partnership’s EIN 
in the space provided.                                                  The time needed to complete and file this form will vary 
                                                                        depending on individual circumstances. The estimated burden for 
Part II—Declaration of Partner or Member or PR                          business taxpayers filing this form is approved under OMB control 
                                                                        number 1545-0123 and is included in the estimates shown in the 
If the Form 1065 is being transmitted and filed as part of a            instructions for their business income tax return.
partnership return, then the declaration must be signed by a partner 
or member.                                                              Comments. You can send us comments from                   
                                                                        www.irs.gov/FormComments  . Or you can write to the Internal 
If the Form 1065 is being transmitted and filed as part of a            Revenue Service, Tax Forms and Publications Division, 1111 
partnership AAR, then the declaration must be signed by the PR; or      Constitution Ave. NW, IR-6526, Washington, DC 20224. Don’t send 
designated individual, if the partnership representative is an entity.  the form to this office.
If the ERO makes changes to the electronic return or AAR after 
Form 8453-PE has been signed by the partner or member or PR, 
whether it was before it was transmitted or if the return or AAR was 
rejected after transmission, the ERO must have the partner or 
member or PR complete and sign a corrected Form 8453-PE if 
either: 
• The total income (loss) on Form 1065, line 8, differs from the 
amount on the electronic return or AAR by more than $150; or
• The ordinary business income (loss) on Form 1065, line 23, differs 
from the amount on the electronic return or AAR by more than $100.