Enlarge image | OMB No. 1545-0047 Form 8453-TE Tax Exempt Entity Declaration and Signature for E-file For calendar year 2023, or tax year beginning , 2023, and ending , 20 Department of the Treasury For use with Forms 990, 990-EZ, 990-PF, 990-T, 1120-POL, 4720, 8868, 5227, 5330, and 8038-CP 2023 Internal Revenue Service Go to www.irs.gov/Form8453TE for the latest information. Name of filer EIN or SSN Part I Type of Return and Return Information Check the box for the type of return being filed with Form 8453-TE and enter the applicable amount, if any, from the return. Form 8038-CP and Form 5330 filers may enter dollars and cents. For all other forms, enter whole dollars only. If you check the box on line 1a ,2a ,3a ,4a ,5a , 6a,7a ,8a ,9a , or10a below, and the amount on that line of the return being filed with this form was blank, then leave line 1b ,2b ,3b ,4b ,5b , 6b ,7b ,8b ,9b , or10b , whichever is applicable, blank (do not enter -0-). If you entered -0- on the return, then enter -0- on the applicable line below. Do not complete more than one line in Part I. 1a Form 990 check here . . b Total revenue , if any (Form 990, Part VIII, column (A), line 12) . . 1b 2a Form 990-EZ check here . b Total revenue , if any (Form 990-EZ, line 9) . . . . . . . . 2b 3a Form 1120-POL check here b Total tax (Form 1120-POL, line 22) . . . . . . . . . . 3b 4a Form 990-PF check here . b Tax based on investment income (Form 990-PF, Part V, line 5) . 4b 5a Form 8868 check here . . b Balance due (Form 8868, line 3c) . . . . . . . . . . . 5b 6a Form 990-T check here . b Total tax (Form 990-T, Part III, line 4) . . . . . . . . . . 6b 7a Form 4720 check here . . b Total tax (Form 4720, Part III, line 1) . . . . . . . . . . 7b 8a Form 5227 check here . . b FMV of assets at end of tax year (Form 5227, Item D) . . . . 8b 9a Form 5330 check here . . b Tax due (Form 5330, Part II, line 19) . . . . . . . . . . 9b 10a Form 8038-CP check here b Amount of credit payment requested (Form 8038-CP, Part III, line 22) 10b Part II Declaration of Officer or Person Subject to Tax 11a I authorize the U.S. Treasury and its designated Financial Agent to initiate an Automated Clearing House (ACH) electronic funds withdrawal (direct debit) entry to the financial institution account indicated in the tax preparation software for payment of the federal taxes owed on this return, 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 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. b If a copy of this return is being filed with a state agency(ies) regulating charities as part of the IRS Fed/State program, I certify that I executed the electronic disclosure consent contained within this return allowing disclosure by the IRS of this Form 990/990-EZ/ 990-PF (as specifically identified in Part I above) to the selected state agency(ies). Under penalties of perjury, I declare that I am an officer of the above named entity or I am the person subject to tax with respect to (name of entity) , (EIN) , and that I have examined a copy of the 2023 electronic return and accompanying schedules and statements, and, to the best of my knowledge and belief, they are true, correct, and complete. I further declare that the amount in Part I above is the amount shown on the copy of the electronic return. I consent to allow my intermediate service provider, transmitter, or electronic return originator (ERO) to send the return to the IRS and to receive from the IRS (a) an acknowledgement of receipt or reason for rejection of the transmission, (b) the reason for any delay in processing the return or refund, and (c) the date of any refund. Sign Here Signature of officer or person subject to tax Date Title, if applicable Part III Declaration of Electronic Return Originator (ERO) and Paid Preparer (see instructions) I declare that I have reviewed the above return and that the entries on Form 8453-TE 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 entity officer or person subject to tax will have signed this form before I submit the return. I will give a copy of all forms and information to be filed with the IRS to the officer or person subject to tax, and have followed all other requirements in 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 the above return and accompanying 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 have any knowledge. Date ERO’s ERO’s Check if also Check if self- ERO’s SSN or PTIN signature paid preparer employed Use Firm’s name (or yours if EIN Only self-employed), address, and ZIP code Phone no. Under penalties of perjury, I declare that I have examined the above return and accompanying schedules and statements, and, to the best of my knowledge and belief, they are true, correct, and complete. Declaration of preparer is based on all information of which the preparer has any knowledge. Print/Type preparer’s name Preparer’s signature Date Paid Check if self- PTIN employed Preparer Firm’s name Firm’s EIN Use Only Firm’s address Phone no. For Privacy Act and Paperwork Reduction Act Notice, see back of form. Cat. No. 31574T Form 8453-TE (2023) |
Enlarge image | Form 8453-TE (2023) Page 2 General Instructions Form 4720. Generally, file Form 4720 by the due date of the organization’s Form 990, 990-EZ, 990-PF, or Form 5227. If none of The Taxpayer First Act, P.L. 116-25, increased the number and these forms is required, file Form 4720 by the 15 thday of the 5 th types of tax-exempt and government entities required to file month after the end of the tax year. The Form 8453-TE must be filed information and tax returns electronically. The forms listed in Part I with the electronically filed Form 4720. of Form 8453-TE and Form 8879-TE are currently available for electronic filing. Please see the instructions for each specific form Form 8868.Generally, file Form 8868 by the due date of the return for more information about electronic filing of that form. for which you’re requesting an extension. The Form 8453-TE must be filed with the electronically filed Form 8868. Instead of filing Form 8453-TE, an entity officer or person subject to tax filing an exempt entity return through an Form 5227. File Form 5227 for a calendar year by April 15 of the TIP electronic return originator (ERO) can sign the return following year. In the case of a final short-year period, the return is using a personal identification number (PIN). For details, due by the 15 thday of the 4 thmonth following the date of the trust’s see Form 8879-TE, IRS e-file Signature Authorization for a Tax termination. The Form 8453-TE must be filed with the electronically Exempt Entity. filed Form 5227. Form 5330. File Form 5330 to report excise taxes in accordance Future Developments with the Instructions for Form 5330 for the applicable due dates. For the latest information about developments related to Form The Form 8453-TE must be filed with the electronically filed Form 8453-TE and its instructions, such as legislation enacted after they 5330. were published, go to www.irs.gov/Form8453TE. Form 8038-CP. See the Instructions for Form 8038-CP for information on when to file Form 8038-CP. The Form 8453-TE must Purpose of Form be filed with the electronically filed Form 8038-CP. Use Form 8453-TE to: How To File • Authenticate the electronic Form 990, Return of Organization Exempt From Income Tax; Form 990-EZ, Short Form Return of File Form 8453-TE with the electronically filed return. Use a scanner Organization Exempt From Income Tax; Form 990-PF, Return of to create a PDF file of the completed form. Your tax preparation Private Foundation; Form 990-T, Exempt Organization Business software will allow you to transmit this PDF file with the return. Income Tax Return; Form 1120-POL, U.S. Income Tax Return for Note: If you are using Form 8453-TE to authenticate the electronic Certain Political Organizations; Form 4720, Return of Certain Excise Form 8038-CP enter the interest payment date from Form 8038-CP, Taxes Under Chapters 41 and 42 of the Internal Revenue Code; Part III, line 18, in the period ending date at the top of the form. Form 8868, Application for Extension of Time To File an Exempt Organization Return or Excise Taxes Related to Employee Benefit Part II. Declaration of Officer or Person Subject to Tax Plans; Form 5227, Split-Interest Trust Information Return; Form If a Form 990-PF, Form 990-T, Form 1120-POL, Form 4720, Form 5330, Return of Excise Taxes Related to Employee Benefit Plans; 5330, or Form 8868 filer chooses to pay the tax due by electronic and Form 8038-CP, Return for Credit Payments to Issuers of funds withdrawal (direct debit), check the box. Otherwise, leave the Qualified Bonds; box blank. • Authorize the ERO, if any, to transmit via a third-party transmitter; If the officer or person subject to tax checks the box when filing • Authorize the intermediate service provider (ISP) to transmit via a Form 990-PF, Form 990-T, Form 1120-POL, Form 4720, Form third-party transmitter if you’re filing online (not using an ERO); and 5330, or Form 8868 with payment, that person must ensure that the • Authorize an electronic funds withdrawal for payment of federal following information relating to the financial institution account is taxes owed (Form 990-PF, Form 990-T, Form 1120-POL, Form provided in the tax preparation software. 4720, Form 5330, or Form 8868 with payment). • Routing number, Who Must File • Account number, If you’re filing a 2023 Form 990, Form 990-EZ, Form 990-PF, Form • Type of account (checking or savings), 990-T, Form 1120-POL, Form 4720, Form 5227, Form 5330, Form • Debit amount, and 8038-CP, or Form 8868 with payment through an ISP and/or • Debit date (date the entity or person subject to tax wants the debit transmitter and you’re not using an ERO, you must file Form to occur). 8453-TE with your electronically filed return. An ERO can use either Form 8453-TE or Form 8879-TE to obtain authorization to file a In the third paragraph, check the appropriate box to declare Form 990, Form 990-EZ, Form 990-PF, Form 990-T, Form 4720, whether you are an officer or person subject to tax (and enter the Form 1120-POL, Form 5330, Form 5227, Form 8038-CP, or to file a name of the entity and employer identification number (EIN)). Form 8868 with payment. An electronically transmitted return will not be considered When To File complete (and therefore not considered filed) unless either: Form 990, Form 990-EZ, Form 990-PF, or Form 990-T. File Form • Form 8453-TE is signed by an officer or person subject to tax, 990, Form 990-EZ, or Form 990-PF by the 15thday of the 5 monthth scanned into a PDF file, and transmitted with the return; or after the organization’s accounting period ends. For information on • The return is filed through an ERO and Form 8879-TE is used to when to file Form 990-T, see the Instructions for Form 990-T. If the select a PIN that is used to electronically sign the return. regular due date falls on a Saturday, Sunday, or legal holiday, the The signature of the officer or person subject to tax allows the organization may file on the next business day. The Form 8453-TE IRS to disclose to the ISP, ERO, and/or transmitter: must be filed with the electronically filed Form 990, Form 990-EZ, Form 990-PF, or Form 990-T. • An acknowledgment that the IRS has accepted the electronically filed return, and Form 1120-POL. File Form 1120-POL by the 15thday of the 4 th month after the organization’s accounting period ends. If the regular • The reason(s) for a delay in processing the return or refund. due date falls on a Saturday, Sunday, or legal holiday, the The declaration of officer or person subject to tax must be signed organization may file on the next business day. The Form 8453-TE and dated by: must be filed with the electronically filed Form 1120-POL. • The president, vice president, treasurer, assistant treasurer, chief accounting officer; or • Any other officer or person subject to tax authorized to sign the return. |
Enlarge image | Form 8453-TE (2023) Page 3 If this return contains instructions to the IRS to provide a copy(ies) EROs who aren’t paid preparers. Only EROs who aren’t also the of the return to a state agency(ies) regulating charities as part of the paid preparer of the return have the option to enter their PTIN or IRS Fed/State program, the checkbox in Part II must be checked. their social security number in the ERO’s Use Only section of Part III. If the PTIN is entered, it must have been issued after September Part III. Declaration of Electronic Return Originator 27, 2010. For information on applying for and receiving a PTIN, see (ERO) and Paid Preparer Form W-12, or visit www.irs.gov/PTIN. Note: If the return is filed online through an ISP and/or transmitter (not using an ERO), don’t complete the ERO’s Use Only section in Privacy Act and Paperwork Reduction Act Notice. We ask for the Part III. information on this form to carry out the Internal Revenue laws of the United States. You’re required to give us the information. We If the return is filed through an ERO, the IRS requires the ERO’s need it to ensure that you’re complying with these laws and to allow signature. A paid preparer, if any, must sign Form 8453-TE in the us to figure and collect the right amount of tax. Section 6109 space for Paid Preparer Use Only . But if the paid preparer is also requires EROs to provide their identifying numbers on the return. the ERO, don’t complete the paid preparer’s section. Instead, check the box labeledCheck if also paid preparer. You’re not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form An ERO may sign the Form 8453-TE by rubber stamp, displays a valid OMB control number. Books or records relating to a mechanical device, or computer software program. The alternative form or its instructions must be retained as long as their contents method of signing must include either a facsimile of the individual may become material in the administration of any Internal Revenue ERO’s signature or of the ERO’s printed name. law. Generally, tax returns and return information are confidential, as required by Internal Revenue Code section 6103. However, Use of PTIN certain returns and return information of tax exempt organizations Paid preparers. Anyone who is paid to prepare the entity return and trusts are subject to public disclosure and inspection, as must enter their PTIN in Part III. The PTIN entered must have been provided by section 6104. issued after September 27, 2010. For information on applying for The time needed to complete and file this form will vary and receiving a PTIN, see Form W-12, IRS Paid Preparer Tax depending on individual circumstances. The estimated burden for Identification Number (PTIN) Application and Renewal, or visit tax exempt organizations filing this form is approved under OMB www.irs.gov/PTIN. control number 1545-0047 and is included in the estimates shown in the instructions for their information return. |