IRS Form 8453-PE – E-file Declaration for Form 1065

IRS Form 8453-PE – In the world of partnership tax filings, staying compliant with IRS requirements is essential for smooth operations and avoiding penalties. One key document that often comes into play for electronic submissions is IRS Form 8453-PE, the U.S. Partnership Declaration for an IRS e-file Return. This form serves as a critical authentication tool for partnerships submitting Form 1065 electronically. Whether you’re a business owner, tax professional, or accountant handling partnership returns, this SEO-optimized guide will break down everything you need to know about Form 8453-PE, including its purpose, filing requirements, and how to access it.

What Is IRS Form 8453-PE?

IRS Form 8453-PE is officially titled the “U.S. Partnership Declaration for an IRS e-file Return.” It’s a declaration form used specifically for authenticating an electronic version of Form 1065, which is the U.S. Return of Partnership Income. Essentially, this form acts as a signature and authorization document when you’re e-filing your partnership’s tax return, ensuring the IRS recognizes the submission as legitimate.

Unlike a traditional paper signature, Form 8453-PE provides the necessary declarations under penalties of perjury, confirming that the return is accurate and complete. It’s particularly important for partnerships that opt for electronic filing through an Electronic Return Originator (ERO) or online methods.

The Purpose of Form 8453-PE

The primary purpose of IRS Form 8453-PE is threefold:

  • Authentication: It verifies the electronic Form 1065 as the official return.
  • Authorization for Transmission: It allows the ERO (if one is used) to transmit the return via a third-party transmitter.
  • Intermediate Service Provider Approval: For online filings, it authorizes the intermediate service provider to handle the transmission to the IRS.

This form ensures compliance with IRS e-file rules, reducing the risk of rejection and streamlining the filing process. Without it, your electronic submission could be deemed invalid, leading to delays or potential audits.

Who Needs to File IRS Form 8453-PE?

Not every partnership tax filer requires Form 8453-PE. It’s specifically for partnerships that:

  • Are submitting an electronic Form 1065.
  • Need to authenticate the return and authorize transmissions as outlined above.

If your partnership files a paper Form 1065, this declaration isn’t necessary. However, with the IRS pushing for more electronic filings to improve efficiency, many partnerships—especially those with multiple partners or complex income structures—benefit from using it. Small businesses, LLCs taxed as partnerships, and larger entities all fall under this category if they’re e-filing.

When and How to File Form 8453-PE?

Timing is crucial for tax compliance. Form 8453-PE must be filed in conjunction with your electronic Form 1065 submission. The due date aligns with the Form 1065 deadline, which is typically the 15th day of the third month following the end of the tax year (March 15 for calendar-year partnerships). Extensions are available via Form 7004.

Here’s a step-by-step on how to file:

  1. Prepare Form 1065: Complete your partnership return electronically using IRS-approved software.
  2. Fill Out Form 8453-PE: Include details like the partnership’s name, EIN, tax year, and signatures from authorized partners or officers.
  3. Attach and Submit: The form is submitted electronically as part of the e-file package. If using an ERO, they’ll handle the transmission.
  4. Retain Records: Keep a copy for your records, as the IRS may request it during reviews.

For detailed filing procedures, refer to IRS guidelines to avoid common errors like missing signatures or incorrect authorizations.

Key Instructions for Completing Form 8453-PE

Filling out IRS Form 8453-PE is straightforward but requires attention to detail. The form includes sections for:

  • Part I: Tax Return Information: Enter the partnership’s identifying details and amounts from Form 1065.
  • Part II: Declaration of Partner or Member: This is where the authorized individual signs under penalties of perjury.
  • Part III: Declaration of Electronic Return Originator (ERO): If applicable, the ERO provides their information and signature.

Key tips:

  • Use the most current revision of the form, which as of 2026 is the December 2025 version, now under continuous use rather than annual revisions.
  • Ensure all required attachments, such as supporting documents, are included if specified.
  • Double-check for accuracy to prevent e-file rejections.

For partnerships using tax software, the program often generates this form automatically based on your inputs.

Recent Updates to IRS Form 8453-PE in 2025-2026

The IRS regularly updates forms to reflect tax law changes. As of January 2026, Form 8453-PE has been converted to continuous use, meaning both the form and instructions will be updated as needed rather than annually. The last review occurred on January 23, 2026, with no major developments reported at that time.

In the 2025 Instructions for Form 1065, references to Form 8453-PE emphasize its role in e-filing, alongside Form 8879-PE for signature authorizations. Partnerships should monitor IRS.gov for any mid-year changes, especially with ongoing tax reforms.

How to Download IRS Form 8453-PE?

Accessing the form is easy and free through the official IRS website. You can download the latest PDF version directly here: https://www.irs.gov/pub/irs-pdf/f8453pe.pdf. Always use the IRS site for downloads to ensure you’re getting the most up-to-date and authentic document.

To fully navigate partnership e-filing, consider these related IRS resources:

  • Form 1065: The main partnership income return.
  • Form 8879-PE: An alternative e-file signature authorization for partnerships.
  • Publication 3112: IRS e-file Application and Participation.
  • Publication 4163: Modernized e-File (MeF) Information for Authorized IRS e-file Providers.

For more help, visit IRS.gov or consult a tax professional.

Frequently Asked Questions About IRS Form 8453-PE

Is Form 8453-PE required for all partnership e-filings?

No, but it’s essential for authenticating and authorizing transmissions in most cases.

Can I file Form 8453-PE on paper?

It’s designed for electronic submission, but check IRS instructions if special circumstances apply.

What if my e-file is rejected?

Resubmit with corrections, and attach a new Form 8453-PE if needed.

Conclusion

Mastering IRS Form 8453-PE is key to efficient e-filing for partnerships using Form 1065. By understanding its role and following the guidelines, you can ensure compliance and peace of mind during tax season. For the latest updates, always refer to official IRS sources. If you have questions, reach out to a qualified tax advisor to tailor advice to your situation.