Form 8453-PE: Partnership E-file Declaration, Signing, and Submission

To fill out Form 8453-PE, enter the partnership’s name, address, and EIN in the header; copy five financial figures from the completed Form 1065 into Part I; have an authorized signer complete Part II under penalty of perjury; and, if an Electronic Return Originator or paid preparer is involved, complete Part III. The signed paper is then scanned to PDF and transmitted with the electronic return through your tax software. It is not mailed.

When to Use Form 8453-PE Instead of 8879-PE

Two IRS forms authenticate an e-filed Form 1065. Form 8879-PE uses a personal identification number as the electronic signature. Form 8453-PE uses an ink signature on paper, scanned and attached to the electronic filing.¹ Use 8453-PE when the partnership or its preparer is not using the PIN method, whether by choice or because of a software limitation.

The form also authorizes an Electronic Return Originator (ERO) or intermediate service provider to transmit the return through a third-party transmitter.² If the partnership files online through a transmitter without an ERO, the form is still required, but Part III stays blank.

Part I: Partnership Information and Financial Figures

Enter the partnership’s legal name, address, and Employer Identification Number in the header. Every character must match the Form 1065 exactly. A mismatch between the name or EIN on Form 8453-PE and the electronic return can trigger a rejection.

Part I then asks for five financial figures from the return, in whole dollars only:³

Line 1: gross receipts or sales less returns and allowances, from Form 1065, line 1c
Line 2: gross profit, from Form 1065, line 3
Line 3: ordinary business income or loss, from Form 1065, line 23
Line 4: net rental real estate income or loss, from Form 1065, Schedule K, line 2
Line 5: other net rental income or loss, from Form 1065, Schedule K, line 3c

These amounts function as a cross-check. The IRS compares them against the electronic return data to confirm the paper declaration corresponds to the correct filing. Copy them straight from the completed Form 1065. Transposed digits and rounding errors are the most common reason the form gets flagged, so verify each number against the return before anyone signs.

Part II: Who Signs and What They Attest To

Part II is the authorized individual’s declaration under penalty of perjury that the return is true and correct. The heading identifies who may sign: a general partner, a member of an LLC taxed as a partnership, a partnership representative (PR), or a designated individual (DI) where the PR is an entity rather than a person.⁴

The signer prints their name and title, signs, and dates. That signature also authorizes the ERO, if one is involved, to transmit the return and to receive the electronic acknowledgment from the IRS. The “under penalty of perjury” language is not boilerplate. A knowingly false declaration is a felony offense under federal law.⁵

Part III: ERO and Paid Preparer

Part III is completed by the Electronic Return Originator when the partnership uses one. The ERO signs to confirm the entries on Form 8453-PE match the electronic data. An ERO acting only as a collector, accepting the return for transmission without preparing it, is not responsible for reviewing the substance of the return, but still declares that the form accurately reflects the data being transmitted.³

How Part III gets filled in depends on who is doing what:

If the paid preparer is also the ERO, check the “Check if also paid preparer” box in the ERO section and leave the separate paid preparer section blank.
If the paid preparer is not the ERO, that preparer signs the “Paid Preparer Use Only” area and enters a Preparer Tax Identification Number (PTIN).
If the ERO is not the paid preparer, the ERO enters either a PTIN or a Social Security number.
If no ERO is involved and the partnership files through a transmitter directly, skip Part III.

The ERO’s declaration also commits them to follow IRS Publication 3112 and Publication 4163, and to provide the signer with copies of everything being filed.

How to Submit the Signed Form

Do not mail Form 8453-PE. After the authorized individual signs in ink, scan the form to PDF and attach it to the electronic return, or the Administrative Adjustment Request, through your tax preparation software. The software transmits the PDF with the rest of the filing.³

Sequence matters. The Part II signer must sign before the ERO transmits the return, not after. The ERO’s Part III declaration explicitly states the signer “will have signed this form before I submit the return.”⁶ An ERO that transmits first has violated IRS e-file participation requirements.

How Long to Keep the Signed Copy

The IRS requires records related to Form 8453-PE to be kept as long as their contents could be relevant to the administration of any tax law.³ In practice, keep the signed original and the scanned PDF for at least three years from the filing date, matching the general statute of limitations for IRS assessments. If a return understates gross income by more than 25 percent, the assessment window extends to six years, so longer retention is prudent for partnerships with complex income reporting.

Both the partnership and the ERO keep their own copies. The partnership holds the signed original. The ERO stores its copy along with the IRS electronic acknowledgment confirming acceptance.

What Happens If the Form Is Incomplete or Wrong

An incomplete Form 8453-PE, missing the signature or one of the five financial figures, can cause the IRS to treat the electronic return as unsigned. An unsigned return is an unfiled return, which starts the late-filing penalty clock: $255 per partner per month, up to 12 months, for returns due after December 31, 2025.⁷ The IRS can waive the penalty for reasonable cause.

Signing knowing the information is false is a different order of problem. Because Part II is executed under penalty of perjury, a willfully false declaration is a felony that can carry a fine of up to $100,000 for an individual, $500,000 for a corporation, and up to three years in prison.⁵

1
Internal Revenue Service. About Form 8879-PE, IRS e-file Signature Authorization for Form 1065
2
Internal Revenue Service. About Form 8453-PE, U.S. Partnership Declaration for an IRS e-file Return
3
Internal Revenue Service. Form 8453-PE (Rev. December 2025)
4
Internal Revenue Service. Form 8453-PE E-file Declaration for Form 1065
5
Office of the Law Revision Counsel. 26 USC 7206 – Fraud and False Statements
6
Internal Revenue Service. Form 8453-PE, U.S. Partnership Declaration for an IRS e-file Return
7
Internal Revenue Service. Failure to File Penalty