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OMB No. 1545-0123
Foreign Corporation Income Tax
Form 8453-I
▶ File electronicallyDeclarationwith the corporation’sfor an IRStax return.e-fileDo Returnnot file paper copies.

Department of the Treasury ▶ Go to www.irs.gov/Form8453I for the latest information.
Internal Revenue Service For calendar year 2021, or tax year beginning , 2021, ending , 20 2021
Name of corporation Employer identification number

Part I Tax Return Information (whole dollars only)

1 Total income (Form 1120-F, Section II, line 11) . . . . . . . . . . . . . . . . 1

2 Taxable income (Form 1120-F, Section II, line 31) . . . . . . . . . . . . . . . 2

3 Total tax (Form 1120-F, Schedule J, line 9) . . . . . . . . . . . . . . . . . . 3

4 Amount owed (Form 1120-F, page 1, line 7) . . . . . . . . . . . . . . . . . 4

5 a Overpayment (Form 1120-F, page 1, line 8a) . . . . . . . . . . . . . . . . . 5a

b Overpayment resulting from tax deducted and withheld under chapters 3 and 4 (Form 1120-F,
page 1, line 8b) . . . . . . . . . . . . . . . . . . . . . . . . . . . 5b
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 8302, Electronic Deposit of Tax
Refund of $1 Million or More, 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-I 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 self- ERO’s SSN or PTIN
ERO’s ERO’s also paid employed
signature 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 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 PTIN
Paid Check if
self-employed
Preparer ▶ Firm’s EIN ▶
Firm’s name
Firm’s address
Use Only ▶ Phone no.
For Privacy Act and Paperwork Reduction Act Notice, see instructions. Cat. No. 49728F Form 8453-I (2021)

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Form 8453-I (2021)                                                                                                               Page 3

General Instructions                                                 • Debit amount. 
                                                                     • Debit date (date the corporation wants the debit to occur). 
Note: Instead of filing Form 8453-I, a corporate officer filing a 
corporation’s return through an electronic return originator         An electronically transmitted return will not be considered 
(ERO) can sign the return using a personal identification number     complete, and therefore filed, unless either: 
(PIN). For details, see Form 8879-I, IRS e-file Signature            • Form 8453-I is signed by a corporate officer, scanned into a 
Authorization for Form 1120-F.                                       PDF file, and transmitted with the return; or 
                                                                     • The return is filed through an ERO and Form 8879-I is used to 
Future Developments                                                  select a PIN that is used to electronically sign the return.
For the latest information about developments related to Form        The officer’s signature allows the IRS to disclose to the ERO, 
8453-I and its instructions, such as legislation enacted after they  transmitter, and/or ISP:
were published, go to www.irs.gov/Form8453I.
                                                                     • An acknowledgment that the IRS has accepted the 
Purpose of Form                                                      corporation’s electronically filed return, and
Use Form 8453-I to:                                                  • The reason(s) for any delay in processing the return or refund.
• Authenticate an electronic Form 1120-F, U.S. Income Tax            The declaration of officer must be signed and dated by: 
Return of a Foreign Corporation;                                     • The president, vice president, treasurer, assistant treasurer, 
• Authorize the ERO, if any, to transmit via a third-party           chief accounting officer; or 
transmitter;                                                         • Any other corporate officer (such as tax officer) authorized to 
• Authorize the intermediate service provider (ISP) to transmit      sign the corporation’s income tax return.
via a third-party transmitter if you are filing online (not using an If the ERO makes changes to the electronic return after Form 
ERO); and                                                            8453-I has been signed by the officer, whether it was before it 
• Provide the corporation’s consent to directly deposit any          was transmitted or if the return was rejected after transmission, 
refund and/or authorize an electronic funds withdrawal for           the ERO must have the officer complete and sign a corrected 
payment of federal taxes owed.                                       Form 8453-I if either:
                                                                     • The total income on Form 1120-F, Section II, line 11, differs 
Who Must File                                                        from the amount on the electronic return by more than  
If you are filing a 2021 Form 1120-F through an ISP and/or           $150; or
transmitter and you are not using an ERO, you must file Form         • The taxable income on Form 1120-F, Section II, line 31, differs 
8453-I with your electronically filed return. An ERO can use         from the amount on the electronic return by more than $100.
either Form 8453-I or Form 8879-I to obtain authorization to file 
a corporation’s Form 1120-F.                                         Part III. Declaration of Electronic Return 
                                                                     Originator (ERO) and Paid Preparer
When and Where To File
File Form 8453-I with the corporation’s electronically filed         Note: If the return is filed online through an ISP and/or 
                                                                     transmitter (not using an ERO), do not complete Part III.
income tax return. Use a scanner to create a Portable 
Document Format (PDF) of the completed form. Your tax                If the corporation’s return is filed through an ERO, the IRS 
preparation software will allow you to transmit this PDF with the    requires the ERO’s signature. A paid preparer, if any, must sign 
return.                                                              Form 8453-I in the space for Paid Preparer Use Only. But if the 
                                                                     paid preparer is also the ERO, do not complete the paid 
                                                                     preparer section. Instead, check the box labeled “Check if also 
Specific Instructions                                                paid preparer.”
Name. Print or type the corporation’s name in the space              Refunds. After the IRS has accepted the return, the refund 
provided.                                                            should be issued within 3 weeks. However, some refunds may 
Employer identification number (EIN). Enter the corporation’s        be delayed because of compliance reviews to ensure that 
EIN in the space provided.                                           returns are accurate.
Part II. Declaration of Officer                                      Use of PTIN
Note: The corporate officer must check all applicable boxes on       Paid preparers. Anyone who is paid to prepare the 
line 6.                                                              corporation’s return must enter their PTIN in Part III. For 
                                                                     information on applying for and receiving a PTIN, see Form 
If the corporation has tax due (line 4) and the officer did not      W-12, IRS Paid Preparer Tax Identification Number (PTIN) 
check box 6c, the rules for payment of the tax due depend on         Application and Renewal, or visit www.irs.gov/PTIN.
whether the corporation maintains an office or place of business 
in the United States. See Payment of Tax Duein the Instructions      EROs who are not paid preparers. Only EROs who are not 
for Form 1120-F for these rules.                                     also the paid preparer of the return have the option to enter their 
                                                                     PTIN or their social security number in the “ERO’s Use Only” 
If the officer checks box 6c, the officer must ensure that the       section of Part III. For information on applying for and receiving 
following information relating to the financial institution account  a PTIN, see Form W-12, IRS Paid Preparer Tax Identification 
is provided in the tax preparation software.                         Number (PTIN) Application and Renewal, or visit       
• Routing number.                                                    www.irs.gov/PTIN.
• Account number. 
• Type of account (checking or savings).

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Form 8453-I (2021) Page 4
Privacy Act and Paperwork Reduction Act Notice. We ask for The estimated burden for taxpayers filing this form is
the information on this form to carry out the Internal Revenue approved under OMB control number 1545-0123.
laws of the United States. You are required to give us the If you have comments concerning the accuracy of these time
information. We need it to ensure that you are complying with estimates or suggestions for making this form simpler, we would
these laws and to allow us to figure and collect the right amount be happy to hear from you. You can send us comments from
of tax. Section 6109 requires EROs to provide their identifying www.irs.gov/FormComments. Or you can send your comments
numbers on the return. to Internal Revenue Service, Tax Forms and Publications
You are not required to provide the information requested on Division, 1111 Constitution Ave. NW, IR-6526, Washington, DC
a form that is subject to the Paperwork Reduction Act unless 20224. Do not send the tax form to this office. Instead, see
the form displays a valid OMB control number. Books or When and Where To File, earlier.
records relating to a form or its instructions must be retained as
long as their contents may become material in the
administration of any Internal Revenue law. Generally, tax
returns and return information are confidential, as required by
Internal Revenue Code section 6103.

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