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                            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, 2022
Department of the Treasury                                    See instructions on back.                                                 2022
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 (2022)

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Form 8453 (2022) Page 2

General Instructions Social security number (SSN). Be sure to enter the
taxpayer’s SSN in the space provided on Form 8453. If a
Future Developments joint tax return, list the SSNs in the same order as the first
names.
For the latest information about developments related to
Form 8453 and its instructions, such as legislation Payments
enacted after they were published, go to
www.irs.gov/Form8453. Don’t attach a payment to Form 8453. Instead, mail it by
April 18, 2023, with Form 1040-V to the IRS at the
Purpose of Form applicable address shown on that form. If a Form 1040-V
isn’t available, see the instructions for your tax return for
Use Form 8453 to send any required paper forms or
other ways to get forms or you can go to
supporting documentation listed next to the checkboxes
www.irs.gov/Forms.
on Form 8453 (don’t send Form(s) W-2, W-2G, or
1099-R). To pay your taxes online or for more information, go to
www.irs.gov/Payments.
Don’t attach any form or document that isn’t
shown on Form 8453 next to the checkboxes. If Form 2848. An electronically transmitted return signed by
▲! you are required to mail in any documentation an agent must have a power of attorney attached to Form
CAUTION
not listed on Form 8453, you can’t file the tax 8453 that specifically authorizes the agent to sign the
return electronically. return.
Note: Don’t mail a copy of an electronically filed Form Divorce decree or separation agreement. If the divorce
1040, 1040-SR, 1040-NR, 1040-PR, or 1040-SS to the decree or separation agreement went into effect after
Internal Revenue Service (IRS). 1984 and before 2009, the noncustodial parent can
attach certain pages from the decree or agreement
When and Where To File instead of Form 8332. To be able to do this, the decree or
If you are an ERO, you must mail Form 8453 to the IRS agreement must state all three of the following.
within 3 business days after receiving acknowledgement 1. The noncustodial parent can claim the child as a
that the IRS has accepted the electronically filed tax dependent without regard to any condition (such as
return. payment of support).
If you are filing your tax return using an online provider, 2. The other parent won’t claim the child as a
mail Form 8453 to the IRS within 3 business days after dependent.
you have received acknowledgement from your 3. The years for which the claim is released.
intermediate service provider and/or transmitter that the
IRS has accepted your electronically filed tax return. If The noncustodial parent must attach all of the following
you don’t receive an acknowledgement, you must contact pages from the decree or agreement.
your intermediate service provider and/or transmitter. • Cover page (include the other parent’s SSN on that
Mail Form 8453 to: page).
Internal Revenue Service • The pages that include all of the information identified in
Attn: Shipping and Receiving, 0254 (1) through (3) above.
Receipt and Control Branch • Signature page with the other parent’s signature and
Austin, TX 73344-0254 date of agreement.
Note: The noncustodial parent must attach the required
Specific Instructions information even if it was filed with a return in an earlier
Name and address. Print or type the information in the year.
spaces provided. If using a foreign address, don’t
abbreviate the country name.
P.O. box. Enter the box number only if the post office
doesn’t deliver mail to the home address.
Note: The address must match the address shown on
the electronically filed tax return.

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