IRS Form 8453 – IRS Forms, Instructions, Pubs 2026 – E-filing your federal income tax return is fast, secure, and often results in quicker refunds. However, certain supporting documents and forms cannot be transmitted electronically and must be mailed to the IRS. This is where IRS Form 8453, the U.S. Individual Income Tax Transmittal for an IRS e-file Return, comes in.
This official transmittal form acts as a cover sheet that allows you to e-file your Form 1040 (or related individual return) while sending required paper attachments separately. Understanding Form 8453 helps avoid filing delays, rejections, or penalties. This guide covers what the form is, when you need it, the exact documents that require it, step-by-step completion instructions, mailing rules, and answers to common questions.
What Is IRS Form 8453?
Form 8453 serves as a transmittal document for paper forms and supporting documentation that accompany an electronically filed individual income tax return. Taxpayers and Electronic Return Originators (EROs) use it to send specific attachments to the IRS after the electronic portion of the return is accepted.
Important notes:
- It applies to tax year 2025 returns (filed in 2026).
- Do not use Form 8453 to send W-2, W-2G, or 1099-R forms.
- Do not mail a copy of your electronically filed Form 1040, 1040-SR, 1040-NR, or 1040-SS.
- The form itself is not signed by the taxpayer.
The current version is available as a free PDF download directly from the IRS: Form 8453 PDF. Always check IRS.gov/Form8453 for the latest revisions or updates.
Who Needs to File Form 8453?
You (or your tax preparer/ERO) must complete and mail Form 8453 if your e-filed return requires any of the specific paper documents listed on the form. Most straightforward e-filed returns do not need it. However, situations involving noncash charitable donations, power of attorney, fuel credits, capital asset sales reported on paper, or certain foreign entities often trigger the requirement.
If your tax software or online provider generates Form 8453, follow its instructions. Self-filers using online platforms receive the same guidance.
When Do You Need Form 8453? List of Required Attachments
File Form 8453 only if attaching one or more of these forms or documents. Check the corresponding box(es) on the form:
- Form 1098-C — Contributions of Motor Vehicles, Boats, and Airplanes (or equivalent contemporaneous written acknowledgment)
- Form 2848 — Power of Attorney and Declaration of Representative (or a POA that specifically authorizes the agent to sign the return)
- Form 3115 — Application for Change in Accounting Method
- Form 3468 — Investment Credit, along with required historic preservation certification documents (first page of NPS Form 10-168, proof of certified historic structure status, etc.)
- Form 4136 — Credit for Federal Tax Paid on Fuels, with appropriate certificates and reseller statements (for biodiesel, renewable diesel, sustainable aviation fuel)
- Form 5713 — International Boycott Report
- Form 8283 — Noncash Charitable Contributions (Section A if statement or qualified appraisal required; Section B for donated property, including appraisals and partnership Form 8283)
- Form 8332 — Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent (or specific pages from a post-1984/pre-2009 divorce decree or separation agreement meeting IRS criteria)
- Form 8858 — Information Return of U.S. Persons With Respect to Foreign Disregarded Entities (FDEs) and Foreign Branches (FBs)
- Form 8864 — Biodiesel and Renewable Diesel, or Sustainable Aviation Fuels Credit, with certificates and reseller statements
- Form 8949 — Sales and Other Dispositions of Capital Assets (or a detailed statement with the same information) if you elect not to report transactions electronically
Caution: If you must mail any document not listed above, you generally cannot e-file the return. In that case, file a paper return instead.
How to Complete IRS Form 8453: Step-by-Step Instructions?
- Enter Taxpayer Information (top of the form)
- Print or type your first name, middle initial, last name, and SSN.
- For joint returns, add your spouse’s name and SSN in the same order as on the return.
- Enter your home address (number, street, apt. no., city, state, ZIP). Use P.O. box only if the post office does not deliver to your street address.
- For foreign addresses, include country name (do not abbreviate), province/state/county, and postal code.
- Key rule: The address and SSNs must exactly match those on your electronically filed return.
- Check Applicable Boxes
Mark every box for the forms or documents you are attaching. Attach the actual documents behind the Form 8453. - Do Not Sign
Unlike many tax forms, taxpayers and preparers do not sign Form 8453. - Attach Required Documents
Staple or securely attach the paper forms/documents in the order that makes sense (e.g., grouped by form number).
Keep a copy of the completed Form 8453 and attachments for your records.
Mailing Instructions and Deadlines for Form 8453
When to mail:
- EROs (tax professionals): Within 3 business days after receiving IRS acknowledgment that the e-filed return was accepted.
- Online/self-filers: Within 3 business days after receiving acknowledgment from your tax software provider, intermediate service provider (ISP), or transmitter.
- If you do not receive acknowledgment, contact your provider immediately.
Where to mail:
Internal Revenue Service
Attn: Shipping and Receiving, 0254
Receipt and Control Branch
Austin, TX 73344-0254
Payments: Do not attach checks or payments to Form 8453. Pay separately by the deadline (usually April 15, 2026, for 2025 returns) using Form 1040-V or, preferably, electronically via IRS Direct Pay, debit/credit card, or your IRS Online Account.
The electronically filed return is not considered complete until the IRS receives Form 8453 with the required attachments.
Common Mistakes to Avoid
- Sending unlisted documents with Form 8453 → This can delay processing or force a paper filing.
- Signing the form unnecessarily.
- Using an address that differs from the e-filed return.
- Missing the 3-business-day mailing window.
- Forgetting to attach all required supporting statements or appraisals (especially for Form 8283).
- Mailing W-2s or 1099-Rs (these go with your records or are already reported electronically).
Frequently Asked Questions (FAQs) About Form 8453
- Do I need to sign Form 8453?
No. The form explicitly states “DON’T SIGN THIS FORM.” - Can I e-file everything and avoid Form 8453?
Often yes. Many tax software programs now allow electronic reporting of Form 8949 transactions and other items that previously required paper. Check your software options first. - What if I use TurboTax, H&R Block, or TaxAct?
These programs typically generate Form 8453 automatically when needed and provide mailing instructions. - Is Form 8453 required every year?
Only in years when you have one of the listed attachments. - Where can I get the latest Form 8453?
Download it free from IRS.gov or search “IRS Form 8453.” Prior-year versions are also available.
Final Tips for Smooth E-Filing with Form 8453
Form 8453 bridges the gap between convenient e-filing and IRS requirements for certain paper documentation. By preparing the correct attachments, completing the form accurately, and mailing it promptly, you can enjoy the speed of e-filing without issues.
For the most current information, always refer to the official IRS resources:
Tax laws and requirements can change, and individual situations vary. Consult a qualified tax professional or use IRS Free File/Taxpayer Assistance if you have questions about your specific return. Filing accurately helps you avoid delays and maximize your refund or minimize what you owe.
Last updated for the 2025 tax year based on official IRS publications as of 2026.