IRS Form 8453 is a U.S. tax form specifically designed for taxpayers who file their tax returns electronically but must submit certain paper documents that cannot be electronically filed. This form is a transmittal document for these paper records, ensuring they are properly linked to the electronic submission.
Common attachments that require this form include forms related to elections made by the taxpayer, supporting documentation for a tax credit, or schedules for certain types of income. By using Form 8453, taxpayers can maintain the advantages of electronic filing, such as faster processing and receipt confirmation, while complying with the requirement to provide documentation in paper form.
What it is: Form 8453 is the U.S. Individual Income Tax Transmittal for an IRS e-file Return.
Who signs: Don't sign this form.
Enter your first name and middle initial, your last name and your social security number.
You must enter your SSN(s).
Be sure to enter the taxpayer's SSN in the space provided on Form 8453.
If a joint return, enter the spouse's first name and middle initial, last name and spouse's social security number.
If a joint tax return, list the SSNs in the same order as the first names.
Enter your home address (number and street) and Apt. no. If you have a P.O. box, see instructions.
P.O. box: Enter the box number only if the post office doesn't deliver mail to the home address.
Enter the city, town, or post office, State and ZIP code. If you have a foreign address, also complete spaces: Foreign country name, Foreign province/state/county and Foreign postal code.
The address must match the address shown on the electronically filed tax return.
Print or type the information in the spaces provided.
If using a foreign address, don't abbreviate the country name.
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.
Don't attach any form or document that isn't shown on Form 8453 next to the checkboxes.
If you are required to mail in any documentation not listed on Form 8453, you can't file the tax return electronically.
An electronically transmitted return signed by an agent must have a power of attorney attached to Form 8453 that specifically authorizes the agent to sign the return.
If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent can attach certain pages from the decree or agreement instead of Form 8332.
To be able to do this, the decree or agreement must state all three of the following.
The noncustodial parent can claim the child as a dependent without regard to any condition (such as payment of support).
The other parent won't claim the child as a dependent.
The years for which the claim is released.
The noncustodial parent must attach all of the following pages from the decree or agreement: cover page (include the other parent's SSN on that page); the pages that include all of the information identified in (1) through (3); signature page with the other parent's signature and date of agreement.
The noncustodial parent must attach the required information even if it was filed with a return in an earlier year.
If you don't receive an acknowledgement, you must contact your intermediate service provider and/or transmitter.
Don't attach a payment to Form 8453. Instead, mail it by April 15, 2027, with Form 1040-V to the IRS at the applicable address shown on that form.
Note: Don't mail a copy of an electronically filed Form 1040, 1040-SR, 1040-NR, or 1040-SS to the Internal Revenue Service (IRS).
Form 8453 is the U.S. Individual Income Tax Transmittal for an IRS e-file Return. Use Form 8453 to send any required paper forms or supporting documentation listed next to the checkboxes on Form 8453 (don't send Form(s) W-2, W-2G, or 1099-R).
Don't sign this form.
If you are an electronic return originator (ERO), you must mail Form 8453 to the IRS within 3 business days after receiving acknowledgement that the IRS has accepted the electronically filed tax return. If you are filing your tax return using an online provider, mail Form 8453 to the IRS within 3 business days after you have received acknowledgement from your intermediate service provider (ISP) and/or transmitter that the IRS has accepted your electronically filed tax return.
Mail Form 8453 to: Internal Revenue Service Attn: Shipping and Receiving, 0254 Receipt and Control Branch Austin, TX 73344-0254.
[1] Form 8453 (2026), U.S. Individual Income Tax Transmittal for an IRS e-file Return, Internal Revenue Service (the Official source link on this page).