U.S. Individual Income Tax Transmittal for an IRS e-file Return                                             OMB No. 1545-0074
Form 8453                                            For the year January 1–December 31, 2023
Department of the Treasury                                    See instructions on back.                                                 2023
Internal Revenue Service                 Go to www.irs.gov/Form8453 for the latest information.
                Your first name and middle initial                        Last name                                         Your social security number 
         P 
         R      If a joint return, spouse’s first name and middle initial Last name                                         Spouse’s social security number 
         I 
         N 
Please   T 
          
print or C      Home address (number and street). If you have a P.O. box, see instructions.                        Apt. no.             Important! 
type.    L                                                                                                                  You must enter  
         E      City, town or post office, state, and ZIP code (If a foreign address, also complete spaces below.)          your SSN(s) above. 
         A 
         R 
         L 
         Y      Foreign country name                     Foreign province/state/county      Foreign postal code

                             FILE THIS FORM ONLY IF YOU ARE ATTACHING ONE OR MORE 
                             OF THE FOLLOWING FORMS OR SUPPORTING DOCUMENTS.
Check the applicable box(es) to identify the attachments.

         Form  1098-C,  Contributions  of  Motor  Vehicles,  Boats,  and  Airplanes  (or  equivalent  contemporaneous  written
         acknowledgement)

         Form 2848, Power of Attorney and Declaration of Representative (or POA that states the agent is granted authority to sign the
         return)

         Form 3115, Application for Change in Accounting Method

         Form  3468  -  attach  a  copy  of  the  first  page  of  NPS  Form  10-168,  Historic  Preservation  Certification  Application  (Part  2—
         Description of Rehabilitation), with an indication that it was received by the Department of the Interior or the State Historic 
         Preservation  Officer,  together  with  proof  that  the  building  is  a  certified  historic  structure  (or  that  such  status  has  been 
         requested)

         Form 4136 - attach the appropriate certificates and, if applicable, the appropriate reseller statements for biodiesel, renewable 
         diesel, and sustainable aviation fuel claims

         Form 5713, International Boycott Report

         Form 8283, Noncash Charitable Contributions, Section A (if any statement or qualified appraisal is required), or Section B, 
         Donated Property, and any related attachments (including any qualified appraisal or partnership Form 8283)

         Form  8332,  Release/Revocation  of  Release  of  Claim  to  Exemption  for  Child  by  Custodial  Parent  (or  certain  pages  from  a 
         divorce decree or separation agreement that went into effect after 1984 and before 2009) (see instructions)

         Form 8858, Information Return of U.S. Persons With Respect to Foreign Disregarded Entities (FDEs) and Foreign Branches (FBs)

         Form 8864 - attach the appropriate certificates and, if applicable, the appropriate reseller statements for biodiesel, renewable 
         diesel, and sustainable aviation fuel claims

         Form 8949, Sales and Other Dispositions of Capital Assets (or a statement with the same information), if you elect not to report 
         your transactions electronically on Form 8949

                                                         DON’T SIGN THIS FORM.
For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see your tax return instructions.                      Cat. No. 62766T Form 8453 (2023)

Form 8453 (2023)                                                                                                                     Page 2

Future Developments                                                          Note: The address must match the address shown on 
                                                                             the electronically filed tax return.
For the latest information about developments related to 
Form 8453 and its instructions, such as legislation                          Social security number (SSN). Be sure to enter the 
enacted after they were published, go to                                     taxpayer’s SSN in the space provided on Form 8453. If a 
www.irs.gov/Form8453.                                                        joint tax return, list the SSNs in the same order as the first 
                                                                             names.
General Instructions                                                         Payments
Purpose of Form                                                              Don’t attach a payment to Form 8453. Instead, mail it by 
Use Form 8453 to send any required paper forms or                            April 15, 2024 (April 17, 2024, if you live in Maine or 
supporting documentation listed next to the checkboxes                       Massachusetts), with Form 1040-V to the IRS at the 
on Form 8453 (don’t send Form(s) W-2, W-2G, or                               applicable address shown on that form. If a Form 1040-V 
1099-R).                                                                     isn’t available, see the instructions for your tax return for 
                                                                             other ways to get forms or you can go to 
         Don’t attach any form or document that isn’t                        www.irs.gov/Forms.
         shown on Form 8453 next to the checkboxes. If 
▲!       you are required to mail in any documentation                       To pay your taxes online or for more information, go to 
CAUTION                                                                      www.irs.gov/Payments.
         not listed on Form 8453, you can’t file the tax 
return electronically.                                                       Form 2848. An electronically transmitted return signed by 
Note: Don’t mail a copy of an electronically filed Form                      an agent must have a power of attorney attached to Form 
1040, 1040-SR, 1040-NR, or 1040-SS to the Internal                           8453 that specifically authorizes the agent to sign the 
Revenue Service (IRS).                                                       return.
                                                                             Divorce decree or separation agreement. If the divorce 
When and Where To File                                                       decree or separation agreement went into effect after 
If you are an electronic return originator (ERO), you must                   1984 and before 2009, the noncustodial parent can 
mail Form 8453 to the IRS within 3 business days after                       attach certain pages from the decree or agreement 
receiving acknowledgement that the IRS has accepted                          instead of Form 8332. To be able to do this, the decree or 
the electronically filed tax return.                                         agreement must state all three of the following.
   If you are filing your tax return using an online provider,               1. The noncustodial parent can claim the child as a 
mail Form 8453 to the IRS within 3 business days after                       dependent without regard to any condition (such as 
you have received acknowledgement from your                                  payment of support).
intermediate service provider (ISP) and/or transmitter that                  2. The other parent won’t claim the child as a 
the IRS has accepted your electronically filed tax return. If                dependent.
you don’t receive an acknowledgement, you must contact 
your intermediate service provider and/or transmitter.                       3. The years for which the claim is released.
   Mail Form 8453 to:                                                        The noncustodial parent must attach all of the following 
                                                                             pages from the decree or agreement.
   Internal Revenue Service                                                  
   Attn: Shipping and Receiving, 0254                                        • Cover page (include the other parent’s SSN on that 
   Receipt and Control Branch                                                page).
   Austin, TX 73344-0254                                                     • The pages that include all of the information identified in 
                                                                             (1) through (3) above.
Specific Instructions                                                        • Signature page with the other parent’s signature and 
Name and address. Print or type the information in the                       date of agreement.
spaces provided. If using a foreign address, don’t                           Note: The noncustodial parent must attach the required 
abbreviate the country name.                                                 information even if it was filed with a return in an earlier 
P.O. box. Enter the box number only if the post office                       year.
doesn’t deliver mail to the home address.