IRS Form 8453-TR – IRS Forms, Instructions, Pubs 2026 – If you’re seeking a fast tax refund through a carryback of a net operating loss (NOL), unused credits, or other eligible adjustments, the IRS now allows electronic filing of Form 1045 (Application for Tentative Refund) for individuals or Form 1139 (Corporation Application for Tentative Refund) for businesses. The key document enabling this is the new IRS Form 8453-TR, officially titled E-File Declaration or Authorization for Form 1045/1139.
This guide covers everything you need to know about Form 8453-TR, including its purpose, who must file it, how to complete it, the e-filing process, and direct deposit options. All information is based on the latest official IRS sources as of 2026.
What Is IRS Form 8453-TR?
Form 8453-TR (revision December 2025) is a new IRS form that serves three main purposes:
- Authenticates (declares) the electronic version of Form 1045 or Form 1139.
- Authorizes an Electronic Return Originator (ERO), transmitter, or intermediate service provider to send the tentative refund application to the IRS.
- Provides taxpayer consent for direct deposit of any refund issued.
Unlike the standard Form 8453 (used to transmit paper attachments with regular e-filed income tax returns), Form 8453-TR is specifically designed for e-filing these specialized tentative refund applications. It was introduced to modernize the process and speed up refunds, which the IRS typically processes within about 90 days when complete.
Download the official IRS Form 8453-TR PDF here: https://www.irs.gov/pub/irs-pdf/f8453tr.pdf (latest version, December 2025).
Who Needs to File Form 8453-TR?
You must use Form 8453-TR if you (or your client) want to e-file:
- Form 1045 — For individuals, estates, or trusts applying for a tentative refund based on NOL carrybacks, unused general business credits, net section 1256 contracts losses, or claim-of-right adjustments under section 1341.
- Form 1139 — For corporations seeking the same type of quick refund.
It is required when filing through a transmitter that is not an ERO, or when using an ERO who retains the signed form for authorization. An electronically transmitted tentative refund application is not considered complete or filed without the proper declaration and authorization via Form 8453-TR.
Note: Paper filing of Form 1045 or 1139 is still allowed in many cases, but e-filing with 8453-TR offers faster processing and direct deposit.
When to File a Tentative Refund Application (Form 1045/1139)
File Form 1045 (or 1139) within 12 months after the end of the tax year in which the NOL, unused credit, or other qualifying loss/adjustment arose. Do not file the 2025 Form 1045 before you file your 2025 income tax return. Special extensions may apply for federally declared disasters.
The IRS aims to process complete applications within 90 days.
Step-by-Step: How to Complete IRS Form 8453-TR?
Part I: Application for Tentative Refund – Form and Information
- Check box 1a for Form 1045 (individuals) or 1b for Form 1139 (corporations).
- Enter the relevant amounts (in whole dollars) from your tentative refund application:
- Net operating loss
- Unused general business credit
- Net section 1256 contracts loss (Form 1045 only)
- Net capital loss (Form 1139 only)
- Other
- Overpayment due to claim of right (section 1341)
Part II: Declaration and Authorization of Taxpayer-Applicant
- Read the perjury declaration carefully.
- Provide your Taxpayer’s PIN (or authorize the ERO to enter one). Do not use all zeros.
- For joint applications (e.g., married filing jointly on Form 1045), complete the spouse’s PIN section as well.
- Sign and date the form (or use electronic signature/PIN process). The taxpayer must sign before submission.
Part III: Declaration of Electronic Return Originator (ERO) and Paid Preparer
- The ERO completes their section, including EFIN and PIN (their electronic signature).
- If a paid preparer is involved and is not the ERO, they must sign in the “Paid Preparer Use Only” section and provide their PTIN.
- If the ERO is also the paid preparer, check the appropriate box and skip the separate preparer section.
Important: Scan the signed Form 8453-TR into a PDF and transmit it electronically with the application. Do not mail paper copies unless specifically requested by the IRS.
E-Filing Process and Direct Deposit
Modern tax software or a qualified ERO/transmitter handles the electronic submission. The form authorizes the IRS to communicate acceptance, rejection reasons, delays, or refund status directly with the ERO/transmitter.
Direct deposit is available and encouraged on both Form 1045 and 1139. Provide accurate banking information to receive your refund faster (subject to compliance reviews).
Common Questions About Form 8453-TR (FAQs)
- What is the difference between Form 8453 and Form 8453-TR?
Form 8453 transmits paper documents for regular e-filed income tax returns (like Form 1040). Form 8453-TR is a dedicated declaration and authorization specifically for e-filing tentative refund applications (1045/1139). - Do I have to mail anything?
Generally no—Form 8453-TR is transmitted electronically as a PDF with the application. Retain a copy for your records. - Can I file Form 8453-TR by itself?
No. It must accompany the electronic Form 1045 or 1139. - Is Form 8453-TR required for paper filing?
No—only for e-filing the tentative refund application. - Where can I find the latest version?
Always download from the official IRS website: https://www.irs.gov/pub/irs-pdf/f8453tr.pdf. Check IRS.gov/Form8453TR for updates.
Final Tips and Disclaimer
E-filing your tentative refund application with Form 8453-TR can significantly speed up your refund compared to paper processing. Work with a qualified tax professional or ERO experienced in business or complex individual returns, especially for carryback calculations and required attachments (e.g., prior-year returns, Schedules K-1, Form 3800, etc.).
This article is for informational purposes only and is based on current IRS forms and instructions (2025–2026). Tax laws and procedures can change. For personalized advice, consult a licensed tax professional or visit the official IRS website directly.
Download IRS Form 8453-TR: https://www.irs.gov/pub/irs-pdf/f8453tr.pdf
For related forms and instructions, also review the latest Instructions for Form 1045 and Instructions for Form 1139 on IRS.gov. Filing a tentative refund correctly can help you recover overpaid taxes quickly—make sure your documentation is complete and accurate.