Everything You Need to Know About Form 8453

What is Form 8453?
Form 8453 is an IRS transmittal form that acts as a bridge between electronic filing and required paper documentation. When individuals e-file their income tax returns (Forms 1040, 1040-SR, or 1040-NR) but certain attachments cannot be sent electronically, Form 8453 serves as the official cover sheet to mail those items to the IRS.

It ensures that physical documents, such as signed appraisals, legal authorizations, or donation proofs, are properly linked to your e-filed submission through your taxpayer identification and return information.

Who Should File Form 8453?
Form 8453 is used by taxpayers who have supporting documentation that cannot be uploaded through the IRS e-file system. Examples include:

• Form 1098-C for vehicle, boat, or plane donations.
• Written appraisals for non-cash charitable contributions exceeding $5,000.
• Brokerage statements or stock option plans that support reported capital gains.
• Form 2848 (Power of Attorney) authorizing an accountant or tax preparer to act on your behalf.
• Employment-related credit documentation or carryforward certifications not supported in electronic format.

The form essentially ensures that your tax return remains complete and verifiable, even when certain elements cannot be digitally transmitted.

Why Form 8453 Matters
Form 8453 plays a critical role in maintaining the integrity of your electronically filed tax return. Without it, the IRS may consider your return incomplete or unsupported if essential documents are missing. Here’s why it’s important:

• It guarantees that paper attachments are correctly matched to your electronic filing.
• It helps the IRS validate deductions, credits, or contributions that require tangible evidence.
• It prevents unnecessary return rejections, delays, or compliance notices.
• It provides taxpayers with a clear audit trail, showing when and how documentation was submitted.

In essence, Form 8453 ensures that your e-filed return carries the same credibility and completeness as a fully paper-filed one, combining the speed of e-filing with the accountability of mailed verification.

Key Points to Remember

• Form 8453 is not a tax return; it’s a cover sheet for additional paper documents.
• Only use it if the IRS specifically requires physical attachments that can’t be transmitted electronically.
• Always retain copies of everything you mail with the form for personal records or potential audits.
• The IRS will not process your attachments without the properly completed Form 8453 identifying your e-file submission.