Form 8453 is used to mail the IRS certain paper documents that support an e-filed individual income tax return but can’t be transmitted electronically. It’s a transmittal cover sheet, nothing more: you check the boxes for whatever paper attachments your return requires, put the form on top of those documents, and send the packet to an IRS processing center in Austin, Texas. The form exists because a handful of supporting items, such as appraiser signatures, third-party certifications, and certain court or agency documents, still have to travel on paper.1Internal Revenue Service. About Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return
When You Actually Need It
Most people who e-file never touch Form 8453. You only need it if your return includes one of the specific attachments listed on the form itself. If none of those apply, skip it.
The instructions are strict on this point: don’t attach anything that isn’t listed next to a checkbox on Form 8453. If your return requires paperwork the form doesn’t cover, you generally can’t e-file and would have to paper-file the return instead.2Internal Revenue Service. U.S. Individual Income Tax Transmittal for an IRS e-file Return
Documents Form 8453 Can Transmit
Each checkbox on the form corresponds to a specific document the IRS will accept through this transmittal. For tax year 2025, the list includes:2Internal Revenue Service. U.S. Individual Income Tax Transmittal for an IRS e-file Return
- Form 1098-C, issued by a charity when you donate a motor vehicle, boat, or airplane worth more than $500.3Internal Revenue Service. About Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes
- Form 2848, a power of attorney authorizing a representative to sign and handle your return, or an alternative POA document granting the same authority.4Internal Revenue Service. About Form 2848, Power of Attorney and Declaration of Representative
- Form 3115, used to apply for a change in accounting method.
- Form 3468 supporting documents for the rehabilitation tax credit, including the first page of NPS Form 10-168 and proof the building is a certified historic structure.
- Form 4136 certificates for biodiesel, renewable diesel, and sustainable aviation fuel credits, along with any applicable reseller statements.
- Form 5713, the International Boycott Report.
- Form 8283 for noncash charitable contributions. Section A covers required statements or qualified appraisals; Section B covers donated property valued above $5,000 per item or group of similar items and requires a qualified appraiser’s signature.5Internal Revenue Service. Instructions for Form 8283 (Rev. December 2025)
- Form 8332, the release or revocation of a custodial parent’s claim to a child’s exemption. Certain pages of a pre-2009 divorce decree or separation agreement can substitute.6Internal Revenue Service. About Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent
- Form 8858, the information return for U.S. persons who own foreign disregarded entities or operate foreign branches.7Internal Revenue Service. About Form 8858, Information Return of U.S. Persons With Respect to Foreign Disregarded Entities (FDEs) and Foreign Branches (FBs)
- Form 8864 certificates for biodiesel, renewable diesel, and sustainable aviation fuel claims.
- Form 8949 for capital asset sales and dispositions when you elect not to report the transactions electronically. A statement containing the same information can substitute.8Internal Revenue Service. Instructions for Form 8949 (2025)
The Form 8949 option is probably the most common reason ordinary taxpayers encounter Form 8453. If you sold stocks, cryptocurrency, or other capital assets and your brokerage produced a long list of transactions, some tax software lets you mail a paper summary instead of transmitting every line electronically.
How Form 8453 Differs From Form 8879
These two forms get confused constantly, and they do different things. Form 8879 is the IRS e-file Signature Authorization. You sign it to authorize your tax preparer or software to submit your return electronically, and you keep it in your records. It does not get mailed to the IRS.9Internal Revenue Service. About Form 8879, IRS e-file Signature Authorization
Form 8453 is the physical transmittal you mail to the IRS along with supporting paper documents. If a preparer asks you to sign Form 8879 before filing, that’s routine. If they hand you Form 8453 to mail afterward, your return includes an attachment that has to travel on paper.
How to Fill It Out
The form itself is short. Enter your full legal name and Social Security number at the top; for a joint return, include both spouses’ names and SSNs. Check the boxes for the documents you’re attaching. Those checkboxes are how the processing center matches your paper packet to your electronic return.2Internal Revenue Service. U.S. Individual Income Tax Transmittal for an IRS e-file Return
One detail that trips people up: do not sign Form 8453. The instructions on the form say “DON’T SIGN THIS FORM.” It’s a transmittal sheet, not a declaration. Your signature authorization was already handled through Form 8879 or your e-file PIN when the electronic return went in.2Internal Revenue Service. U.S. Individual Income Tax Transmittal for an IRS e-file Return
Where and When to Mail It
Once the IRS sends an acceptance acknowledgment for your e-filed return, you have three business days to mail Form 8453 and its attachments to:2Internal Revenue Service. U.S. Individual Income Tax Transmittal for an IRS e-file Return
Internal Revenue Service
Attn: Shipping and Receiving, 0254
Receipt and Control Branch
Austin, TX 73344-0254
The three-business-day clock applies whether you filed through a tax preparer or used online software yourself.
What Not to Send With It
The IRS is specific about what shouldn’t accompany Form 8453. Don’t send W-2s, W-2Gs, or 1099-Rs; those are handled through your electronic filing. Don’t mail a copy of the electronically filed return itself. And don’t attach a tax payment. If you owe money, pay separately through IRS Direct Pay, debit or credit card, or by mailing a check with Form 1040-V to the address on that form.2Internal Revenue Service. U.S. Individual Income Tax Transmittal for an IRS e-file Return
The IRS Document Upload Tool isn’t an alternative either. It’s for responding to IRS notices and letters, and the IRS states that tax returns and related forms should not be submitted through it.10Internal Revenue Service. IRS Document Upload Tool
What Happens If You Skip It
Missing the mailing deadline or skipping Form 8453 entirely puts the deductions and credits tied to those paper documents at risk. The IRS may disallow specific claims when the supporting documentation never arrives. For high-value noncash charitable deductions backed by Form 8283, losing the appraiser’s signed certification could mean losing the entire deduction.5Internal Revenue Service. Instructions for Form 8283 (Rev. December 2025) Accuracy-related penalties can apply when claimed deductions or credits lack proper substantiation.11Internal Revenue Service. Penalties
The practical risk shows up later, not right away. Your e-filed return will be accepted and processed normally, because Form 8453 goes in the mail after acceptance. But if the IRS never receives the paper backup for a claimed deduction, that deduction becomes an easy target during any review or audit.