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Form 8453 filing instructions

Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return, is used to send required paper document attachments or allowed supporting documentation to the IRS for electronically filed returns. For complete details, refer to the IRS Form 8453 Instructions.
The IRS requires you, the Electronic Return Originator (ERO), to mail Form 8453 to the IRS for your clients within 3 business days after receiving acknowledgment that the IRS has accepted the electronically filed return. Refer to the Form 8453 Instructions for additional information.
UltraTax CS generates filing instructions for Form 8453 so you can get the documents from your client before you mail the form. These instructions alert the client to mail the required documents to you. You can go to the
8453
 screen, located under the
Electronic Filing
 folder, to select how instructions are generated:
On the
8453
 screen, select 1 of the following codes for each form paper document attachment:
  • 1
     means Yes (in ERO's possession). Enter this code if the document is in the ERO's possession. Entering this code will exclude the form from the filing instructions, because the client doesn't need to take further action.
  • 2
     means No. Enter this code if the document isn't required to be submitted as a paper document attachment to the IRS. This is the default entry.
  • 3
     — Yes (in taxpayer's possession). Enter this code if the document is in the taxpayer's possession. Entering this code will include the form in the filing instructions, alerting the client to mail the document to you so it can be mailed with Form 8453.
  • 4
     — Yes (acceptable substitute). Enter this code if the IRS allows an acceptable substitute for the form. This code indicates that the document is in the ERO's possession. Entering this code will exclude the form from the filing instructions, as the client doesn't need to take further action.
tip
If you want Form 8453 Filing Instructions generated in the presence of any paper document attachments:
  1. Go to
    Setup
    , then
    1040 Individual
    .
  2. Select
    Other Return Options
    .
  3. Select the
    Client Documents
     tab.
  4. Mark the
    List all indicated attachments in Form 8453 Filing Instructions
     checkbox.

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