Form 8453-PE: E-file Declaration for Form 1065

Fill in For calendar year 20, or the tax year beginning and ending.

Print or type the partnership's name in the space provided.

Enter the partnership's EIN in the space provided.

Part I, Form 1065 Information, (whole dollars only): line 1 is Gross receipts or sales less returns and allowances (Form 1065, line 1c); line 2 is Gross profit (Form 1065, line 3).

Line 3 is Ordinary business income (loss) (Form 1065, line 23); line 4 is Net rental real estate income (loss) (Form 1065, Schedule K, line 2); line 5 is Other net rental income (loss) (Form 1065, Schedule K, line 3c). Part II is the Declaration of Partner or Member, or Partnership Representative (PR), or Designated Individual (DI) if the PR is an entity. Be sure to keep a copy of the partnership's Return of Partnership Income or AAR.

Add the signature of the partner or member, or of the PR, or of the DI if the PR is an entity, the Date and the Title.

You declare under penalties of perjury: 1a. If this Form 1065 is transmitted as part of a return of partnership income, you are a partner or member of the partnership. b. If this Form 1065 is transmitted as part of an AAR, you are the PR or DI if the PR is an entity. 2. The information given to your electronic return originator (ERO), transmitter, and/or intermediate service provider (ISP) and the amounts in Part I agree with the amounts on the corresponding lines of the partnership's Form 1065. 3. To the best of your knowledge and belief, the partnership's corresponding return or AAR is true, correct, and complete. 4. You consent to your ERO, transmitter, and/or ISP sending the partnership's return or AAR, this declaration, and accompanying forms, schedules and statements to the IRS. 5. You consent to the IRS sending your ERO, transmitter, and/or ISP an acknowledgment of receipt of transmission and an indication of whether or not the partnership's return or AAR is accepted and, if rejected, the reason(s) for the rejection. 6. If the processing of the partnership's return or AAR is delayed, you authorize the IRS to disclose to your ERO, transmitter, and/or ISP the reason(s) for the delay.

If the ERO makes changes to the electronic return or AAR after Form 8453-PE has been signed by the partner or member or PR, whether it was before it was transmitted or if the return or AAR was rejected after transmission, the ERO must have the partner or member or PR or DI, if the PR is an entity, complete and sign a corrected Form 8453-PE if either of these differs from the amount on the electronic return or AAR: the total income (loss) on Form 1065, line 8, by more than $150 (checked November 8, 2026); or the ordinary business income (loss) on Form 1065, line 23, by more than $100 (checked November 8, 2026).

If the return or AAR is filed online through an ISP and/or transmitter (not using an ERO), don't complete Part III. If the partnership's return or AAR is filed through an ERO, the IRS requires the ERO's signature.

Under ERO's Use Only, sign on the ERO's signature line, enter the Date, check Check if also paid preparer or Check if self-employed, enter the ERO's SSN or PTIN, the Firm's name (or yours if self-employed), address, and ZIP code, the EIN and the Phone no.

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, don't complete the paid preparer section. Instead, check the box labeled “Check if also paid preparer.”

Only EROs who aren't also the paid preparer of the return or AAR have the option to enter their PTIN or their social security number in the “ERO's Use Only” section of Part III.

Under Paid Preparer Use Only, enter the Print/Type preparer's name, sign on the Preparer's signature line, enter the Date, Check if self-employed, PTIN, Firm's name, Firm's EIN, Firm's address.

Anyone who's paid to prepare the partnership's return or AAR must enter their PTIN in Part III. 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.

Form 8453-PE, the E-file Declaration for Form 1065, authenticates an electronic Form 1065, U.S. Return of Partnership Income, as part of return or AAR. Use Form 8453-PE to authorize the electronic return originator (ERO), if any, to transmit via a third-party transmitter, and to authorize the intermediate service provider (ISP) to transmit via a third-party transmitter if you're filing online (not using an ERO).

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

Instead of filing Form 8453-PE, a partner or member filing a partnership's return or AAR through an ERO can sign the return or AAR using a personal identification number (PIN). For details, see Form 8879-PE, E-file Authorization for Form 1065.