Free 2008 Form 8453-PE - Federal

Form

8453-PE

U.S. Partnership Declaration for an IRS e-file Return
File electronically with the partnership's return. Do not file paper copies.
For calendar year 2008, or tax year beginning , 2008, and ending , 20 .

OMB No. 1545-2034

Department of the Treasury Internal Revenue Service

2008

Name of partnership

Employer identification number

Part I
1 2 3 4 5

Tax Return Information (Whole dollars only)
1 2 3 4 5

Gross receipts or sales less returns and allowances (Form 1065, line 1c) Gross profit (Form 1065, line 3) Ordinary business income (loss) (Form 1065, line 22) Net rental real estate income (loss) (Form 1065, Schedule K, line 2) Other net rental income (loss) (Form 1065, Schedule K, line 3c)

Part II

Declaration of General Partner or Limited Liability Company Member Manager (see instructions) Be sure to keep a copy of the partnership's tax return.

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 2008 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 member manager

Date

Title

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.

Firm's name (or EIN yours if self-employed), Phone no. ( ) address, and ZIP code 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.

ERO's Use Only

Date ERO's signature

Check if also paid preparer

Check if selfemployed

ERO's SSN or PTIN

Paid Preparer's Use Only

Date Preparer's signature Firm's name (or yours if self-employed), address, and ZIP code

Check if selfemployed EIN Phone no. Cat. No. 48316Z (

Preparer's SSN or PTIN

) Form

For Privacy Act and Paperwork Reduction Act Notice, see instructions.

8453-PE

(2008)

Form 8453-PE (2008)

Page

2

General Instructions
Instead of filing Form 8453-PE, a general partner or limited liability company member TIP manager filing a 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 the electronic Form 1065, U.S. Return of Partnership Income; Authorize the ERO, if any, to transmit via a third-party transmitter; and Authorize intermediate service provider (ISP) to transmit via a third-party transmitter if you are filing online (not using an ERO).

Any other general partner or limited liability company member manager (such as tax officer) authorized to sign the partnership's income tax 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's 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." 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 return preparers 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 6 min. Preparing the form, copying, assembling, and sending the form to the IRS 9 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:T:SP, 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.

Who Must File
If you are filing a 2008 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 income tax 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