SECTION 7. FORM 8453, U.S.

INDIVIDUAL INCOME TAX DECLARATION FOR AN IRS e-file RETURN

.01 Procedures for Completing Form 8453. (1) Form 8453 must be completed 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 that the taxpayer(s) signed and provided for submission to the Service.

(3) An Authorized IRS e-file Provider, a financial institution, or any other entity associated with the electronic filing of a taxpayer’s return must not put its address in the section reserved for the taxpayer’s address on Form 8453 or anywhere in the electronic portion of a return.

(4) Before the electronic portion of the return is transmitted, the taxpayer must verify the information on the electronic portion of the return and on Form 8453, and must sign Form 8453. Both spouses’ signatures are required on the Form 8453 prior to the electronic transmission of a joint tax return. The taxpayer may verify the information on the electronic portion of the return by viewing this information on a computer display terminal. A taxpayer need not verify the electronic portion of the return prior to its transmission if the taxpayer provided a completed paper return for filing and the information on the electronic portion is identical to the information provided by the taxpayer.

(5) An Authorized IRS e-file Provider must submit the taxpayer’s Form 8453 to the service center that acknowledged acceptance of the electronic portion of the return within one work day after the Authorized IRS e-file Provider receives the acknowledgment file.

(6) An Authorized IRS e-file Provider functioning as an ERO must sign the “Declaration of ERO” on Form 8453.

(7) If the ERO is also the paid preparer, the ERO must check the “Paid Preparer” box and sign the “Declaration of ERO” on Form 8453.

(1) A new Form 8453 is not required for a nonsubstantive change. A nonsubstantive change is limited to a correction that does not exceed the tolerances described in section 7.02(2) of this revenue procedure for arithmetic errors, a transposition error, a misplaced entry, or a spelling error. The incorrect nonsubstantive information must be neatly lined through on the Form 8453 and the correct data entered next to the lined-through entry. Also, the individual making the correction must initial the correction.

.02 Corrections to Form 8453.

(3) If an Electronic Return Collector, Service Bureau, Transmitter, or the product of a Software Developer alters the return information in a nonsubstantive way, this alteration will be considered to come

September 21, 1998 14 1998–38 I.R.B.

(2) The tolerances for section 7.02(1) of this revenue procedure are:

(a) the amount of “Total income” does not differ from the amount on the electronic portion of the tax return by more than $25; or

(b) the amount of “Total tax”, “Federal income tax withheld”, “Refund”, or “Amount you owe” does not differ from the amount on the electronic portion of the tax return by more than $7.

(3) If the ERO makes a substantive change to the electronic portion of the return after Form 8453 has been signed by the taxpayer, but before it is transmitted, the ERO must have all the necessary parties described above sign a new Form 8453 that reflects the corrections before the electronic portion of the return is transmitted.

(4) Dropping cents or rounding to whole dollars does not constitute a substantive change or alteration to the return unless the amount differs by more than the above tolerances. All rounding should be accomplished in accordance with the instructions in the Form 1040 tax package.

.03 Missing Form 8453. If the Service determines that a Form 8453 is missing, the ERO must provide the Service with a replacement. The ERO must also provide a copy of the Form(s) W–2, W–2G, 1099R, and all other attachments to Form 8453. .04 Substitute Form 8453. If a substitute Form 8453 is used, it must be approved by the Service prior to use.