IRS Form 8453-TE – IRS Forms, Instructions, Pubs 2026 – In the digital age of tax filing, tax-exempt organizations must navigate specific IRS requirements to ensure compliant electronic submissions. IRS Form 8453-TE, officially titled the Tax Exempt Entity Declaration and Signature for Electronic Filing, plays a crucial role in this process. This form authenticates e-filed returns, authorizes transmissions, and facilitates electronic payments for various tax-exempt filings. Whether you’re managing a nonprofit, private foundation, or political organization, understanding Form 8453-TE is essential for seamless compliance. In this guide, we’ll cover its purpose, who needs it, how to complete it, and recent updates as of 2026.
What Is IRS Form 8453-TE?
IRS Form 8453-TE serves as a declaration and signature document for tax-exempt entities submitting returns electronically. It verifies the authenticity of the e-filed return, authorizes any Electronic Return Originator (ERO) or Intermediate Service Provider (ISP) to transmit the filing, and permits electronic funds withdrawals for tax payments where applicable. This form is part of the IRS’s Modernized e-File (MeF) system, which supports paperless processing for business and exempt organization returns.
Unlike traditional paper signatures, Form 8453-TE can be signed manually, scanned, and attached as a PDF to the electronic return. Alternatively, for certain filings like Form 8038-CP, entities may use a Personal Identification Number (PIN) via Form 8879-TE, but Form 8453-TE is specifically for the scanned signature option. The form ensures that the submission is binding and authorized by an officer or responsible party of the entity.
For the latest version, you can download the PDF directly from the IRS website: https://www.irs.gov/pub/irs-pdf/f8453te.pdf.
Purpose of Form 8453-TE
The primary purpose of Form 8453-TE is to authenticate and authorize the electronic filing of tax-exempt returns. It acts as a safeguard, confirming that the e-filed documents are accurate and complete. Specifically, it:
- Authenticates the electronic version of the return.
- Authorizes the ERO to transmit the return via a third-party transmitter.
- Permits ISPs to handle transmissions for online filings without an ERO.
- Authorizes electronic funds withdrawals for federal taxes owed on forms like 990-PF, 990-T, 1120-POL, 4720, 5330, or 8868.
This form is mandatory when e-filing certain returns to comply with IRS electronic signature requirements. Without it, the IRS may reject the submission, leading to delays or penalties.
Who Needs to File Form 8453-TE?
Tax-exempt entities and related filers who electronically submit specific IRS forms must use Form 8453-TE. This includes:
- Organizations exempt from income tax filing Form 990 or 990-EZ.
- Private foundations submitting Form 990-PF.
- Exempt organizations with business income using Form 990-T.
- Political organizations filing Form 1120-POL.
- Entities reporting excise taxes via Form 4720 or 5330.
- Those requesting extensions with Form 8868.
- Split-interest trusts filing Form 5227.
- Issuers of qualified bonds submitting Form 8038-CP.
If your entity is e-filing any of these forms, Form 8453-TE must accompany the submission to validate the electronic process. Note that it’s not required for all e-filings; for example, some may use the PIN method instead.
How to Complete and Sign Form 8453-TE?
Completing Form 8453-TE is straightforward, as it primarily requires basic entity information and declarations. Based on the 2025 revision (applicable for 2026 processing), the form includes the following key sections:
Part I: Type of Return and Return Information
- Check the box for the specific form being e-filed (e.g., 990, 990-PF).
- Enter the entity’s name, Employer Identification Number (EIN), and the tax year or period.
Part II: Declaration of Officer or Person Subject to Tax
- The authorized officer declares under penalties of perjury that the electronic return is true, correct, and complete.
- Authorize the ERO or ISP for transmission and any electronic payments.
Part III: Declaration of Electronic Return Originator (ERO) and Paid Preparer (if applicable)
- The ERO or preparer certifies their role and provides their details.
Signature Requirements
- Sign and date the form manually.
- Scan it as a PDF and attach it to the e-filed return.
- The signer must be an authorized officer with binding authority, such as a president, treasurer, or trustee.
Since there are no separate instructions for Form 8453-TE, refer to the form itself and the instructions for the primary return (e.g., Form 990 instructions) for guidance. Avoid common errors like mismatched EINs or incomplete declarations, which can lead to rejections.
Where and How to Submit Form 8453-TE?
Form 8453-TE is not filed separately; it’s attached as a PDF to the electronic return submitted through an authorized IRS e-file provider. Use the MeF system for processing, which supports year-round transmissions except during brief annual cutovers. For Form 8038-CP, ensure compliance with e-file options via approved providers.
Deadlines align with the primary return’s due date. Extensions may require Form 8868, which also uses 8453-TE for e-filing.
Recent Updates and Changes for 2026
As of February 2026, there are no significant updates to Form 8453-TE beyond the 2025 revision, which remains in use for 2026 processing. The IRS last reviewed the form on February 19, 2025, with no new developments noted. However, the MeF system continues to evolve, with expanded support for forms like 1120-REIT and 1120-RIC in processing year 2026. Always check the IRS website for the most current version, as draft forms for future years may introduce minor changes.
Common Mistakes to Avoid When Using Form 8453-TE
- Incorrect Form Selection: Ensure the box checked matches the e-filed return.
- Signature Issues: Use a wet signature before scanning; digital signatures may not be accepted unless specified.
- Missing Attachments: Forget to attach the scanned PDF to the e-file submission.
- Outdated Versions: Use the 2025 revision for 2026 filings to avoid rejections.
Consult a tax professional or IRS resources if unsure.
Conclusion
IRS Form 8453-TE simplifies electronic filing for tax-exempt entities by providing a secure way to declare and sign submissions. By understanding its requirements, you can ensure timely and accurate compliance, avoiding potential penalties. For the official PDF, visit https://www.irs.gov/pub/irs-pdf/f8453te.pdf. Stay updated via the IRS website, and consider using authorized e-file providers for hassle-free processing.
This article is for informational purposes only and not tax advice. Consult the IRS or a qualified advisor for personalized guidance.