SECTION 7. FORM 8453–OL, U.S.

INDIVIDUAL INCOME TAX DECLARATION FOR ON-LINE FILING

.01 Procedures for Completing Form 8453–OL. (1) Form 8453–OL must be completed by the taxpayer in accordance with the instructions for that form.

(2) The taxpayer(s)’s name, address, social security number(s), tax return information, and direct deposit of refund information in the electronic transmission must be identical to the information on the Form 8453–OL that the taxpayer(s) signs and will mail to the appropriate service center.

(3) If the electronic portion of a return was filed as a joint return, both spouses’ signatures are required on Form 8453– OL.

(4) The taxpayer’s Form 8453–OL must be sent to the address of the appropriate service center within one work day after the taxpayer is provided notification that the electronic portion of the taxpayer’s return has been accepted for processing.

.02 Missing Form 8453–OL. If the Service determines that a Form 8453–OL is missing, the taxpayer must provide the Service with a replacement. A taxpayer must also provide a copy of any Form W– 2, Wage and Tax Statement, Form W–2G, Certain Gambling Winnings, Form 1099– R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc., and all other attachments to Form 8453–OL.

.03 Substitute Form 8453–OL. If a substitute Form 8453–OL is used, it must be approved by the Service prior to use. See Rev. Proc. 96–48, 1996–2 C.B. 339.