• Form 8453 Department of the TreasuryInternal Revenue Service

  • U.S. Individual Income Tax Transmittal for an IRS e-file ReturnFor the year January 1–December 31, 2025 See instructions on back.Go to www.irs.gov/Form8453 for the latest information.

  • OMB No. 1545-00742025

  • Important!
    You must enter your SSN(s) above.

  • FILE THIS FORM ONLY IF YOU ARE ATTACHING ONE OR MORE OF THE FOLLOWING FORMS OR SUPPORTING DOCUMENTS.

  • Check the applicable box(es) to identify the attachments.

  • DON'T SIGN THIS FORM.

  • Future Developments

  • For the latest information about developments related to Form 8453 and its instructions, such as legislation enacted after they were published, go to www.irs.gov/Form8453.

  • General Instructions

  • Purpose of Form

  • Use Form 8453 to send any required paper forms or supporting documentation listed next to the checkboxes on Form 8453 (don't send Form(s) W-2, W-2G, or 1099-R).
  • â–²
    CAUTION
    Don't attach any form or document that isn't shown on Form 8453 next to the checkboxes. If you are required to mail in any documentation not listed on Form 8453, you can't file the tax return electronically.
  • Note: Don't mail a copy of an electronically filed Form 1040, 1040-SR, 1040-NR, or 1040-SS to the Internal Revenue Service (IRS).

  • When and Where To File

  • If you are an electronic return originator (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 you are filing your tax return using an online provider, mail Form 8453 to the IRS within 3 business days after you have received acknowledgement from your intermediate service provider (ISP) and/or transmitter that the IRS has accepted your electronically filed tax return. If you don't receive an acknowledgement, you must contact your intermediate service provider and/or transmitter.
  • Mail Form 8453 to:

        Internal Revenue Service
        Attn: Shipping and Receiving, 0254
        Receipt and Control Branch
        Austin, TX 73344-0254

  • Specific Instructions

  • Name and address. Print or type the information in the spaces provided. If using a foreign address, don't abbreviate the country name.

    P.O. box. Enter the box number only if the post office doesn't deliver mail to the home address.
  • Note: The address must match the address shown on the electronically filed tax return.
  • Social security number (SSN). Be sure to enter the taxpayer's SSN in the space provided on Form 8453. If a joint tax return, list the SSNs in the same order as the first names.

  • Payments

  • Don't attach a payment to Form 8453. Instead, mail it by April 15, 2026, with Form 1040-V to the IRS at the applicable address shown on that form. If you have access to U.S. banking services or electronic payment systems, the IRS recommends paying electronically whenever possible. Options to pay electronically include using your bank account with Direct Pay, your debit or credit card, your digital wallet, or your IRS Online Account. To pay your taxes online or for more information, go to www.irs.gov/Payments.
  • Form 2848. An electronically transmitted return signed by an agent must have a power of attorney attached to Form 8453 that specifically authorizes the agent to sign the return.
  • Divorce decree or separation agreement. If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent can attach certain pages from the decree or agreement instead of Form 8332. To be able to do this, the decree or agreement must state all three of the following:
    1. The noncustodial parent can claim the child as a dependent without regard to any condition (such as payment of support).
    2. The other parent won't claim the child as a dependent.
    3. The years for which the claim is released.
    The noncustodial parent must attach all of the following pages from the decree or agreement:
    • Cover page (include the other parent's SSN on that page).
    • The pages that include all of the information identified in (1) through (3) above.
    • Signature page with the other parent's signature and date of agreement.
    Note: The noncustodial parent must attach the required information even if it was filed with a return in an earlier year.
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