Declaration Control Number (DCN)
00– – – 9 IRS Use Only—Do not write or staple in this space.
U.S. Individual Income Tax Transmittal
Form 8453 for an IRS e-file Return
OMB No. 1545-0074
Department of the Treasury
Internal Revenue Service
For the year January 1–December 31, 2008
See instructions on back.
2008
Your first name and initial Last name Your social security number
L
Use the A
B If a joint return, spouse’s first name and initial Last name Spouse’s social security number
IRS label. E
Otherwise, L
please Home address (number and street). If you have a P.O. box, see instructions. Apt. no.
print or H Important!
E You must enter
type. R
E City, town or post office, state, and ZIP code your SSN(s) above.
FILE THIS FORM ONLY IF YOU ARE ATTACHING ONE OR MORE
OF THE FOLLOWING FORMS OR SUPPORTING DOCUMENTS.
Check the applicable box(es) to identify the attachments.
Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes (or equivalent contemporaneous written
acknowledgement)
Form 2848, Power of Attorney and Declaration of Representative (or POA that states the agent is granted authority to sign
the return)
Form 3115, Application for Change in Accounting Method
Form 3468 - attach a copy of the first page of NPS Form 10-168a, Historic Preservation Certification Application (Part
2—Description of Rehabilitation), with an indication that it was received by the Department of the Interior or the State Historic
Preservation Officer, together with proof that the building is a certified historic structure (or that such status has been
requested)
Form 4136 - attach the Certificate for Biodiesel and, if applicable, Statement of Biodiesel Reseller or a certificate from the
provider identifying the product as renewable diesel and, if applicable, a statement from the reseller
Form 5713, International Boycott Report
Form 8283, Noncash Charitable Contributions, Section A, (if any statement or qualified appraisal is required) or Section B,
Donated Property, and any related attachments (including any qualified appraisal or partnership Form 8283)
Form 8332, Release / Revocation of Release of Claim to Exemption for Child by Custodial Parent (or certain pages from a
post-1984 decree or agreement, see instructions)
Form 8858, Information Return of U.S. Persons With Respect to Foreign Disregarded Entities
Form 8864 - attach the Certificate for Biodiesel and, if applicable, Statement of Biodiesel Reseller or a certificate from the
provider identifying the product as renewable diesel and, if applicable, a statement from the reseller
Form 8885, Health Coverage Tax Credit, and all required attachments
Schedule D-1, Continuation Sheet for Schedule D (Form 1040) (or a statement with the same information), if you elect not to
include your transactions on the electronic short-term capital gain (loss) or long-term capital gain (loss) records
Worksheets 1 through 4 from Pub. 517, Social Security and Other Information for Members of the Clergy and Religious
Workers (or other statement showing the required information and computations)
DO NOT SIGN THIS FORM.
For Paperwork Reduction Act Notice, see back of form. Cat. No. 62766T Form 8453 (2008)
Form 8453 (2008) Page 2
General Instructions electronic filer identification number 1. The noncustodial parent can claim
(EFIN). The next five digits are the batch the child as a dependent without regard
Purpose of Form number and the serial number. The last to any condition (such as payment of
Use Form 8453 to send any required digit is the year digit (for returns filed in support).
paper forms or supporting 2009, the year digit is “9”).
2. The other parent will not claim the
documentation listed next to the Example. The EFIN is 509325. The child as a dependent.
checkboxes on Form 8453 (do not send batch and serial numbers are 00056.
Forms W-2, W-2G, or 1099-R). The DCN is 00-509325-00056-9. 3. The years for which the claim is
released.
Do not attach any form or Name and address. If a peel-off name
document that is not shown on and address label was received from the The noncustodial parent must attach all
Form 8453 next to the IRS, put the label in the name area. of the following pages from the decree or
Cross out any incorrect information and agreement.
CAUTION checkboxes. If you are required
to mail in any documentation print the correct information. Add any ● Cover page (include the other parent’s
not listed on Form 8453, you cannot file missing items, such as an apartment SSN on that page).
the tax return electronically. number. If a label was not received, print
or type the information in the spaces ● The pages that include all of the
Note. Do not mail a copy of an provided. information identified in (1) through (3)
electronically filed Form 1040, 1040A, above.
1040EZ, or 1040-SS to the Internal P.O. box. Enter the box number only if
Revenue Service (IRS). the post office does not deliver mail to ● Signature page with the other parent’s
the home address. signature and date of agreement.
When and Where To File Note. The address must match the Note. The noncustodial parent must
address shown on the electronically filed attach the required information even if it
If you are an ERO, you must mail Form was filed with a return in an earlier year.
8453 to the IRS within 3 business days tax return.
after receiving acknowledgement that the Social security number (SSN). Be sure
IRS has accepted the electronically filed to enter the taxpayer’s SSN in the space Paperwork Reduction Act Notice. We
tax return. provided on Form 8453. If a joint tax ask for the information on this form to
return, list the SSNs in the same order carry out the Internal Revenue laws of the
If you are filing your tax return using an
as the first names. United States. You are required to give
online provider, mail Form 8453 to the
us the information. We need it to ensure
IRS within 3 business days after you have
that you are complying with these laws
received acknowledgement from your Payments and to allow us to figure and collect the
intermediate service provider and/or
Do not attach a payment to Form 8453. right amount of tax.
transmitter that the IRS has accepted
your electronically filed tax return. If you Instead, mail it by April 15, 2009, with You are not required to provide the
do not receive an acknowledgement, you Form 1040-V to the IRS at the applicable information requested on a form that is
must contact your intermediate service address shown on that form. If a Form subject to the Paperwork Reduction Act
provider and/or transmitter. 1040-V is not available, see the unless the form displays a valid OMB
instructions for your tax return for other control number. Books or records
Mail Form 8453 to: ways to get forms or you can go to the relating to a form or its instructions must
IRS website at www.irs.gov. be retained as long as their contents may
Internal Revenue Service
Attn: Shipping and Receiving, 0254 Form 2848. An electronically transmitted become material in the administration of
Receipt and Control Branch return signed by an agent must have a any Internal Revenue law. Generally, tax
Austin, TX 73344-0254 power of attorney attached to Form returns and return information are
8453 that specifically authorizes the confidential, as required by Internal
Line Instructions agent to sign the return. Revenue Code section 6103.
Declaration control number (DCN). The Post-1984 decree or agreement. If the The average time and expenses
DCN is a 14-digit number assigned to divorce decree or separation agreement required to complete and file this form
each tax return. It should be included in went into effect after 1984, the will vary depending on individual
your acknowledgement message. Clearly noncustodial parent can attach certain circumstances. For the estimated
print or type the DCN in the top left pages from the decree or agreement averages, see the instructions for your
corner of each Form 8453 after the IRS instead of Form 8332. To be able to do income tax return.
has acknowledged receipt of the this, the decree or agreement must state If you have suggestions for making this
electronic tax return. The first two digits all three of the following. form simpler, we would be happy to hear
are the file identification number and are from you. See the instructions for your
always “00.” The next six digits are the income tax return.