Declaration Control Number (DCN)
00– – – 8 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, 2007
See instructions on back.
2007
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
acknowledgment)
Form 2848, Power of Attorney and Declaration of Representative (only for an electronic return signed by an agent)
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 of Claim to Exemption for Child of Divorced or Separated Parents (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 (2007)
Form 8453 (2007) Page 2
P.O. box. Enter the box number only if the ● Signature page with the other parent’s
General Instructions post office does not deliver mail to the signature and date of agreement.
Purpose of Form taxpayer’s home.
Note. The noncustodial parent must attach the
Use Form 8453 to send any required paper Note. The address must match the address required information even if it was filed with a
forms or supporting documentation listed shown on the electronically filed tax return. return in an earlier year.
next to the checkboxes on Form 8453 (do not Social security number (SSN). Be sure to
send Forms W-2, W-2G, or 1099-R). enter the taxpayer’s SSN in the space Do not attach any form or document
provided on Form 8453. If a joint tax return, that is not shown on Form 8453 next
Note. Do not mail a copy of an electronically to the checkboxes. If you are
filed Form 1040, 1040A, or 1040EZ to the list the SSNs in the same order as the first
names. CAUTION
required to mail in any
Internal Revenue Service (IRS). documentation not listed on Form
Form 2848. An electronically transmitted 8453, you cannot file the tax return electronically.
When and Where To File return signed by an agent must have a power
The ERO must mail Form 8453 to the IRS of attorney attached to Form 8453 that
Paperwork Reduction Act Notice. We ask for
within 3 business days after receiving specifically authorizes the agent to sign the
the information on this form to carry out the
acknowledgement that the IRS has accepted return.
Internal Revenue laws of the United States.
the electronically filed tax return. Mail Form Post-1984 decree or agreement. If the You are required to give us the information.
8453 to the IRS at the applicable address divorce decree or separation agreement went We need it to ensure that you are complying
shown in the chart below. into effect after 1984, the noncustodial parent with these laws and to allow us to figure and
can attach certain pages from the decree or collect the right amount of tax.
Line Instructions agreement instead of Form 8332. To be able You are not required to provide the
Declaration control number (DCN). The DCN is to do this, the decree or agreement must information requested on a form that is subject
a 14-digit number assigned by the ERO to each state all three of the following. to the Paperwork Reduction Act unless the
tax return. Clearly print or type the DCN in the top 1. The noncustodial parent can claim the form displays a valid OMB control number.
left corner of each Form 8453 after the IRS has child as a dependent without regard to any Books or records relating to a form or its
acknowledged receipt of the electronic tax return. condition (such as payment of support). instructions must be retained as long as their
The first two digits are the file identification contents may become material in the
number and are always “00”. The next six digits 2. The other parent will not claim the child administration of any Internal Revenue law.
are the electronic filer identification number (EFIN) as a dependent. Generally, tax returns and return information
assigned by the IRS. The next three digits are the are confidential, as required by Internal
3. The years for which the claim is released.
batch number (000 to 999) assigned by the ERO. Revenue Code section 6103.
The next two digits are the serial number (00 to The noncustodial parent must attach all of
99) assigned by the ERO. The last digit is the year The average time and expenses required to
the following pages from the decree or complete and file this form will vary depending
digit (for returns filed in 2008, the year digit is “8”). agreement. on individual circumstances. For the estimated
Example. The EFIN is 509325. The batch ● Cover page (include the other parent’s SSN averages, see the instructions for your income
number is 000. The serial number is 56. The on that page). tax return.
DCN is 00-509325-00056-8. If you have suggestions for making this form
Name and address. If the taxpayer received ● The pages that include all of the simpler, we would be happy to hear from you.
a peel-off name and address label from the information identified in (1) through (3) above. See the instructions for your income tax
IRS, put the label in the name area. Cross out return.
any incorrect information and print the correct
information. Add any missing items, such as
your apartment number. If the taxpayer did
not receive a label, print or type the
information in the spaces provided.
IF the electronic return was transmitted to: THEN mail Form 8453 to:
Andover or Kansas City Internal Revenue Service
Submission Processing Center Attn: Shipping and Receiving, 0254
Receipt and Control Operations
Andover, MA 05544-0254
Austin, Fresno, or Philadelphia Internal Revenue Service
Submission Processing Center Attn: Shipping and Receiving, 0254
Receipt and Control Branch
Austin, TX 73344-0254