If you're filing a Form 1065 through an ISP and/or transmitter and you're not using an ERO, you must file Form 8453-PE with your electronically filed return or AAR.
Authenticate: use Form 8453-PE to authenticate an electronic Form 1065, U.S. Return of Partnership Income, as part of return or AAR.
ERO: use Form 8453-PE to authorize the electronic return originator (ERO), if any, to transmit via a third-party transmitter.
ISP: use Form 8453-PE to authorize the intermediate service provider (ISP) to transmit via a third-party transmitter if you're filing online (not using an ERO).
Form 8879-PE: an ERO can use either Form 8453-PE or Form 8879-PE to obtain authorization to file the partnership's Form 1065.
Paper copies: don't file paper copies.
| Question | Answer |
|---|---|
| Form Name | Form 8453-PE |
| Form Length | 2 pages |
| Fillable? | Yes |
| Fillable fields | 29 |
| Avg. time to fill out | 5 min |
| Edition | 12-2025 |
| Issuing agency | Department of the Treasury, Internal Revenue Service |
| Matches the agency's file | Yes, checked October 9, 2026 |
| Other names | Form 8453-PE, 8453-PE, 8453 PE, Form 8453PE, E-file Declaration for Form 1065 |
| Official source | Form 8453-PE (Rev 12-2025), Department of the Treasury, Internal Revenue Service |
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