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), and tax return 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 service center that acknowledged acceptance of the electronic portion of the return.

(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 service center that acknowledged acceptance of the electronic portion of the return 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(s) W–2, W–2G, 1099–R, 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.