Form 8453 Pe PDF Details

The Form 8453-PE, U.S. Partnership Declaration for an IRS E-FILE Return, is a critical document for partnerships choosing to file their taxes electronically for the year 2011. This form serves multiple key purposes including authenticating the electronic Form 1065, U.S. Return of Partnership Income, authorizing electronic return originators (EROs) for transmission, and consenting to the IRS's electronic communications regarding the return's acceptance or reasons for rejection. Detailed to be filed alongside the electronically submitted return, the form requires a declaration from a general partner or a limited liability company member manager affirming the accuracy and completeness of the return's information under penalties of perjury. Moreover, it outlines the process for using a personal identification number (PIN) as an alternative to Form 8453-PE when an ERO is filing the return, as well as stipulations for amending the return post-submission. It emphasizes the necessity for retention of this form along with the partnership's return of partnership income, ensuring compliance with the Internal Revenue Service. Essential for streamlining the electronic filing process, Form 8453-PE reflects a commitment to accuracy, authorization procedures for electronic submissions, and a detailed protocol for IRS communications and adjustments, encapsulating a comprehensive insight into the electronic filing process for partnerships.

QuestionAnswer
Form NameForm 8453 Pe
Form Length2 pages
Fillable?No
Fillable fields0
Avg. time to fill out30 sec
Other names8453 pe instructions, form 8453 pe instructions, 2011, form 8453 pe

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Form 8453-PE

U.S. Partnership Declaration for an IRS E-FILE Return

 

 

OMB No. 1545-2034

 

 

 

 

 

2011

Department of the Treasury

File electronically with the partnership’s return. Do not file paper copies.

 

 

For calendar year 2011, or tax year beginning

, 2011, and ending

 

.

 

Internal Revenue Service

, 20

 

 

 

 

 

 

 

 

Name of partnership

 

 

 

Employer identification number

 

 

 

 

 

 

 

Part I

Return Information (Whole dollars only)

 

 

 

 

 

1

Gross receipts or sales less returns and allowances (Form 1065, line 1e)

1

 

 

2

Gross profit (Form 1065, line 3)

2

 

 

3

Ordinary business income (loss) (Form 1065, line 22)

3

 

 

4

Net rental real estate income (loss) (Form 1065, Schedule K, line 2)

4

 

 

5

Other net rental income (loss) (Form 1065, Schedule K, line 3c)

5

 

 

Part II

Declaration of General Partner or Limited Liability Company Member Manager (see instructions)

Be sure to keep a copy of the partnership’s Return of Partnership Income.

Under penalties of perjury, I declare that I am a general partner or limited liability company member manager of the above partnership 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 partnership’s 2011 federal return of partnership income. To the best of my knowledge and belief, the partnership’s return is true, correct, and complete. I consent to my ERO, transmitter, and/or ISP sending the partnership’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 acknowledgement of receipt of transmission and an indication of whether or not the partnership’s return is accepted and, if rejected, the reason(s) for the rejection. If the processing of the partnership’s return is delayed, I authorize the IRS to disclose to my ERO, transmitter, and/or ISP the reason(s) for the delay.

Sign

Here

Part III

 

 

 

Signature of general partner or limited liability company

Date

Title

member manager

 

 

 

Declaration of Electronic Return Originator (ERO) and Paid Preparer (see instructions)

I declare that I have reviewed the above partnership’s return and that the entries on Form 8453-PE 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 general partner or limited liability company member manager will have signed this form before I submit the return. I will give the general partner or limited liability company member manager 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 partnership’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.

ERO’s

Use

Only

ERO’s

signature

Firm’s name (or

yours if self-employed), address, and ZIP code

Date

Check if

Check if

ERO’s SSN or PTIN

 

also paid

self-

 

 

preparer

employed

 

 

 

EIN

 

 

 

 

 

 

Phone no.

 

Under penalties of perjury, I declare that I have examined the above partnership’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.

Paid

Print/Type preparer’s name

Preparer's signature

 

Date

 

Check

if

PTIN

 

 

 

 

 

 

 

 

 

 

 

Preparer

 

 

 

 

 

self-employed

 

 

 

 

 

 

 

 

 

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. 48316Z

 

 

Form 8453-PE (2011)

Form 8453-PE (2011)

Page 2

 

 

General Instructions

Instead of filing Form 8453-PE, a general partner or limited liability company member manager filing a

TIP partnership’s return through an electronic return originator (ERO) can sign the return using a

personal identification number (PIN). For details, see Form 8879-PE, IRS e-file Signature Authorization for Form 1065.

Purpose of Form

Use Form 8453-PE to:

Authenticate an electronic Form 1065, U.S. Return of Partnership Income;

Authorize the ERO, if any, to transmit via a third-party transmitter; and

Authorize the intermediate service provider (ISP) to transmit via a third-party transmitter if you are filing online (not using an ERO).

Who Must File

If you are filing a 2011 Form 1065 through an ISP and/or transmitter and you are not using an ERO, you must file Form 8453-PE with your electronically filed return. An ERO can use either Form 8453- PE or Form 8879-PE to obtain authorization to file the partnership’s Form 1065.

When and Where To File

File Form 8453-PE with the partnership’s electronically filed return. Use a scanner to create a Portable Document File (PDF) file of the completed form. Your tax preparation software will allow you to transmit this PDF file with the return.

Specific Instructions

Name. Print or type the partnership’s name in the space provided.

Employer identification number (EIN). Enter the partnership’s EIN in the space provided.

Part II—Declaration of General Partner or Limited Liability Company Member Manager

An electronically transmitted return will not be considered complete, and therefore filed, unless either:

Form 8453-PE is signed by a general partner or limited liability company member manager, scanned into a PDF file, and transmitted with the return, or

The return is filed through an ERO and Form 8879-PE is used to select a PIN that is used to electronically sign the return.

The general partner or limited liability company member manager’s signature allows the IRS to disclose to the ERO, transmitter, and/or ISP:

An acknowledgement that the IRS has accepted the partnership’s electronically filed return, and

The reason(s) for any delay in processing the return.

The declaration of general partner or limited liability company member manager must be signed and dated by:

The president, vice president, treasurer, assistant treasurer, chief accounting officer, or

Any other general partner or limited liability company member manager (such as tax officer) authorized to sign the partnership’s return.

If the ERO makes changes to the electronic return after Form 8453-PE has been signed by the general partner or limited liability company member manager, whether it was before it was

transmitted or if the return was rejected after transmission, the ERO must have the general partner or limited liability company member manager complete and sign a corrected Form 8453-PE if either:

The total income (loss) on Form 1065, line 8 differs from the amount on the electronic return by more than $150, or

The ordinary business income (loss) on Form 1065, line 22 differs from the amount on the electronic return by more than $100.

Part III—Declaration of Electronic Return Originator (ERO) and Paid Preparer

Note. If the return is filed online through an ISP and/or transmitter (not using an ERO), do not complete Part III.

If the partnership’s return is filed through an ERO, the IRS requires the ERO’s signature. A paid preparer, if any, must sign Form 8453-PE 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 paid preparer.”

Use of PTIN

Paid Preparers. Anyone who is paid to prepare the partnership's return must enter their PTIN in Part III. The PTIN entered must have been issued after September 27, 2010. For information on applying for and receiving a PTIN, see Form W-12, IRS Paid Preparer Tax Identification Number (PTIN) Application and Renewal, or visit www.irs.gov/ptin.

EROs who are not paid preparers. Only EROs who are not 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" section of Part

III.If the PTIN is entered, it must have been issued after September 27, 2010. For information on applying for and receiving a PTIN, see Form W-12, IRS Paid Preparer Tax Identification Number (PTIN) Application and Renewal, or visit www.irs.gov/ptin.

Privacy Act and Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the United States. You are required to give us the information.

We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax. Section 6109 requires EROs to provide their identifying numbers on the return.

You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or 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.

The time needed to complete and file this form will vary depending on individual circumstances. The estimated average time is:

Recordkeeping

. . . .

.

2 hr., 52 min.

Learning about the law or the form

. . . .

.

.

.

12 min.

Preparing the form, copying,

 

 

 

 

 

assembling, and sending

 

 

 

 

 

the form to the IRS

. . . .

.

.

.

15 min.

If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would be happy to hear from you. You can write to the Internal Revenue Service, Tax Products Coordinating Committee, SE:W:CAR:MP:T:M:S, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not send the form to this address. Instead, see When and Where To File on this page.

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Step no. 1 for completing PDF

2. After this part is done, go to enter the relevant information in these: Under penalties of perjury I, Sign, Here, Signature of general partner or, Date, Title, Declaration of Electronic Return, Part III I declare that I have, EROs Use Only, EROs, signature address and ZIP code, Firms name or yours if selfemployed, Date, Check if also paid preparer, and Check if self employed.

Date, EROs, and Check if also paid preparer in PDF

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