OMB No. 1545-0123
                                            U.S. Corporation Income Tax Declaration 
Form  8453-C
                                                             for an IRS e-file Return 
                                   ▶ File electronically with the corporation’s tax return. Do not file paper copies.  
                                            ▶
Department of the Treasury                           Go to www.irs.gov/Form8453C for the latest information.                                          2021
Internal Revenue Service    For calendar year 2021, or tax year beginning                , 2021, ending                            , 20 
Name of corporation                                                                                                                Employer identification number 

Part I      Tax Return Information (Whole dollars only) 

1     Total income (Form 1120, line 11)  .            .    . . . . .      . .     . .  . . .                . .   .   . .     .  .     1 

2     Taxable income (Form 1120, line 30)  .               . . . . .      . .     . .  . . .                . .   .   . .     .  .     2 

3     Total tax (Form 1120, line 31)  .             . .    . . . . .      . .     . .  . . .                . .   .   . .     .  .     3 

4     Amount owed (Form 1120, line 35)                .    . . . . .      . .     . .  . . .                . .   .   . .     .  .     4 

5     Overpayment (Form 1120, line 36) .              .    . . . . .      . .     . .  . . .                . .   .   . .     .  .     5 
Part II     Declaration of Officer (see instructions) Be sure to keep a copy of the corporation’s tax return. 

6 a       I consent that the corporation’s refund be directly deposited as designated on the Form 8050, Direct Deposit of 
          Corporate Tax Refund, that will be electronically transmitted with the corporation’s 2021 federal income tax return. 
b         I do not want direct deposit of the corporation’s refund or the corporation is not receiving a refund. 
c         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 corporation’s 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. 
If the corporation is filing a balance due return, I understand that if the IRS does not receive full and timely payment of its tax  
liability, the corporation will remain liable for the tax liability and all applicable interest and penalties. 
Under penalties of perjury, I declare that I am an officer of the above corporation and 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 lines of the corporation’s 2021 federal income tax 
return. To the best of my knowledge and belief, the corporation’s return is true, correct, and complete. I consent to my ERO, transmitter, and/or ISP sending the  
corporation’s 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 corporation’s return is accepted, and, if rejected,  the reason(s) for the rejection. If the 
processing of the corporation’s return or refund is delayed, I authorize the IRS to disclose to my ERO, transmitter, and/or ISP the  reason(s) for the delay, or when the refund 
was sent. 
          ▲                                                                           ▲
Sign 
Here        Signature of officer                                     Date                Title
Part III    Declaration of Electronic Return Originator (ERO) and Paid Preparer (see instructions) 
I declare that I have reviewed the above corporation’s return and that the entries on Form 8453-C 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 corporate officer will have signed this 
form before I submit the return. I will give the officer 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 the above corporation’s 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                    Check if                     Check if        ERO’s SSN or PTIN
ERO’s       ERO’s                                                                          also paid                    self- 
            signature                     ▲                                                preparer                     employed
Use         Firm’s name (or yours                                                                                                  EIN
            if self-employed), 
Only        address, and ZIP code                                                                                                  Phone no. 
Under penalties of perjury, I declare that I have examined the above corporation’s return and accompanying 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 have any knowledge. 
            Print/Type preparer’s name                       Preparer’s signature                                 Date
Paid                                                                                                                               Check         if   PTIN
                                                                                                                                   self-employed
Preparer    Firm’s name  ▶                                                                                                    Firm’s EIN  ▶
Use Only    Firm’s address  ▶                                                                                                 Phone no.
For Privacy Act and Paperwork Reduction Act Notice, see instructions.                                       Cat. No. 33331U                         Form 8453-C (2021) 

Form 8453-C (2021)                                                                                                                            Page  2 
Future Developments                                                          The declaration of officer must be signed and dated by: 
For the latest information about developments related to Form 8453-C         • The president, vice president, treasurer, assistant treasurer, chief 
and its instructions, such as legislation enacted after they were            accounting officer; or 
published, visit www.irs.gov/Form8453C.                                      • Any other corporate officer (such as tax officer) authorized to sign the 
                                                                             corporation’s income tax return. 
General Instructions                                                         If the ERO makes changes to the electronic return after Form 8453-C 
          Instead of filing Form 8453-C, a corporate officer filing a        has been signed by the officer, whether it was before it was transmitted 
          corporation’s return through an electronic return originator       or if the return was rejected after transmission, the ERO must have the 
  TIP     (ERO) can sign the return using a personal identification          officer complete and sign a corrected Form 8453-C if either: 
          number (PIN). For details, see Form 8879-C, IRS e-file             • The total income on Form 1120, line 11, differs from the  amount on 
          Signature Authorization for Form 1120.                             the electronic return by more than $150; or 
Purpose of Form                                                              • The taxable income on Form 1120, line 30, differs from the amount on 
                                                                             the electronic return by more than $100. 
Use Form 8453-C to: 
• Authenticate an electronic Form 1120, U.S. Corporation  Income Tax         Part III. Declaration of Electronic Return Originator 
Return;                                                                      (ERO) and Paid Preparer 
• Authorize the ERO, if any, to transmit via a third-party transmitter;      Note: If the return is filed online through an ISP and/or transmitter (not 
• Authorize the intermediate service provider (ISP) to transmit via a third- using an ERO), do not complete Part III. 
party transmitter if you are filing online (not using an ERO); and           If the corporation’s return is filed through an ERO, the IRS requires the 
• Provide the corporation’s consent to directly deposit any refund and/      ERO’s signature. A paid preparer, if any, must sign Form 8453-C in the 
or authorize an electronic funds withdrawal for payment of federal taxes     space for Paid Preparer Use Only.  But if the paid preparer is also the 
owed.                                                                        ERO, do not complete the paid preparer section. Instead, check the box 
                                                                             labeled “Check if also paid preparer.” 
Who Must File 
                                                                             Use of PTIN
If you are filing a 2021 Form 1120 through an ISP and/or transmitter and 
you are not using an ERO, you must file Form 8453-C with your                Paid preparers. Anyone who is paid to prepare the corporation's return 
electronically filed return. An ERO can use either Form 8453-C or Form       must enter their PTIN in Part III. For information on applying for and 
8879-C to obtain authorization to file a corporation’s Form 1120.            receiving a PTIN, see Form W-12, IRS Paid Preparer Tax Identification 
                                                                             Number (PTIN) Application and Renewal, or visit www.irs.gov/PTIN.
When and Where To File                                                       EROs who are not paid preparers. Only EROs who are not also the 
File Form 8453-C with the corporation’s electronically filed income tax      paid preparer of the return have the option to enter their PTIN or their 
return. Use a scanner to create a Portable Document Format (PDF) file        social security number in the “ERO's Use Only” section of Part III. For 
of the completed form. Your tax preparation software will allow you to       information on applying for and receiving a PTIN, see Form W-12 or visit 
transmit this PDF file with the return.                                      www.irs.gov/PTIN.
                                                                             Refunds
Specific Instructions 
                                                                             After the IRS has accepted the return, the refund should be issued 
Name. Print or type the corporation’s name in the space provided.            within 3 weeks. However, some refunds may be delayed because of 
Employer identification number (EIN). Enter the corporation’s EIN in         compliance reviews to ensure that returns are accurate. 
the space provided. 
                                                                             Privacy Act and Paperwork Reduction Act Notice.  We ask for the  
Part II. Declaration of Officer                                              information on this form to carry out the Internal Revenue laws of the  
Note: The corporate officer must check all applicable boxes on line 6.       United States. You are required to give us the information. We need it to 
  If the corporation has tax due (line 4) and the officer did not check box  ensure that you are complying with these laws and to allow us to figure 
6c, the corporation must make a timely payment using one of the              and collect the right amount of tax. Section 6109 requires EROs to 
methods described in the Instructions for Form 1120. For more                provide their identifying numbers on the return. 
information on depositing taxes, see the Instructions for Form 1120.         You are not required to provide the information requested on a form 
  If the officer checks box 6c, the officer must ensure that the following   that is subject to the Paperwork Reduction Act unless the form displays 
information relating to the financial institution account is provided in the a valid OMB control number. Books or records relating to a form or its 
tax preparation software.                                                    instructions must be retained as long as their contents may become 
                                                                             material in the administration of any Internal Revenue law. Generally, tax 
• Routing number.                                                            returns and return information are confidential, as required by Internal 
• Account number.                                                            Revenue Code section 6103. 
• Type of account (checking or savings).                                     The time needed to complete and file this form will vary depending on 
• Debit amount.                                                              individual circumstances. The estimated burden for business taxpayers 
                                                                             filing this form is approved under OMB control number 1545-0123 and 
• Debit date (date the corporation wants the debit to occur).                is included in the estimates shown in the instructions for their business 
  An electronically transmitted return will not be considered complete,      income tax return.
and therefore filed, unless either:                                          Comments. You can send us comments through www.irs.gov/
• Form 8453-C is signed by a corporate officer, scanned into a PDF file,     FormComments. You can also send your comments to the Internal 
and transmitted with the return; or                                          Revenue Service, Tax Forms and Publications Division, 1111 
• The return is filed through an ERO and Form 8879-C is used to select       Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not send the 
a PIN that is used to electronically sign the return.                        form to this address. Instead, see When and Where To File, earlier.
  The officer’s signature allows the IRS to disclose to the ERO, 
transmitter, and/or ISP: 
• An acknowledgement that the IRS has accepted the corporation’s 
electronically filed return, and 
• The reason(s) for any delay in processing the return or refund.