A tax firm workflow for Form 8453 when an e-filed return still needs paper attachments

This page is general information, not legal advice. About Form 8453 and the current Form 8453 PDF are the texts to read. The HTML instructions page for Form 8453 did not return a working page when this guide was written, so mailing rules come from the form PDF itself. Do not type a mailing address onto this page. This page does not invent which documents qualify beyond the checkboxes on the form.

Taxpayers and electronic return originators (EROs) use Form 8453 to send any required paper forms or supporting documentation listed next to the checkboxes on the front of the form. Form 8453 is used solely to transmit the forms listed on the front of the form. Do not send Forms W-2, W-2G, or 1099-R. (About Form 8453)

The Form 8453 PDF is specific. File this form only if you are attaching one or more of the forms or supporting documents listed next to the checkboxes. Do not attach any form or document that is not shown on Form 8453 next to the checkboxes. If you are required to mail in any documentation not listed on Form 8453, you cannot file the tax return electronically. Do not mail a copy of an electronically filed Form 1040, Form 1040-SR, Form 1040-NR, or Form 1040-SS. Do not sign Form 8453. Do not attach a payment to Form 8453. (Form 8453 PDF)

The 2026 Form 8453 checkboxes include Form 1098-C, Form 2848, Form 3115, specified Form 3468 historic preservation attachments, Form 5713, Form 8283 Section A or Section B with related attachments, Form 8332 (or certain pages from a divorce decree or separation agreement that went into effect after 1984 and before 2009), Form 8858, and Form 8949 if you elect not to report those transactions electronically. Use the current PDF. Do not treat this list as complete if a later revision adds or removes a checkbox.

If you are an ERO, you must mail Form 8453 to the IRS within 3 business days after receiving acknowledgement that the IRS has accepted the electronically filed tax return. If the taxpayer filed using an online provider, mail Form 8453 within 3 business days after acknowledgement from the intermediate service provider and/or transmitter that the IRS has accepted the return. The address is on the current Form 8453 PDF. Do not copy it here. (Form 8453 PDF)

The name, address, and SSN on Form 8453 must match the electronically filed return. Put the transmittal, the listed attachments, and the mailing proof in the same client folder that already holds the signed Form 8879. How that paper leaves the office is the document routing workflow.

Other 8453 series forms exist for other entities. Two About pages that returned HTTP 200 when this guide was written are About Form 8453-CORP and About Form 8453-PE. Form 8453-CORP authenticates an electronic Form 1120, Form 1120-F, or Form 1120-S. Form 8453-PE authenticates an electronic Form 1065. Those are not the paper attachment transmittal this page covers. Use the About page for the variant that matches the return you actually filed.

Keep the three jobs separate. Form 8879 is the declaration and signature authorization for an e-filed return filed by an ERO. (About Form 8879) Form 8878 is the authorization for an electronically filed Form 4868 or Form 2350. Form 8453 does not authorize the e-file. It mails paper the e-file cannot carry.

One row per client, tax year, and accepted return that still needs paper.

• Every attachment is a checkbox on the current Form 8453. If it is not on the form, this return cannot be e-filed.
• Form 8453 is prepared after acceptance, not before transmit.
• SSN and address match the accepted return.
• No payment is attached.
• Proof of mailing is in the same folder as Form 8879.

Download the Form 8453 comparison table and transmittal log. The tax season operator can draft the chase when a paper attachment is still sitting on a desk three business days after acceptance. Your staff approve what goes out. Your CPA reviews and signs every return.