Understanding the difference between IRS 8453-EO and IRS 8453-PE

Last updated on Dec 8, 2025

What is IRS 8453-EO?

IRS Form 8453-EO is a declaration used by exempt organizations to report their electronic filing of Form 990, 990-EZ, or 990-PF. This form serves as an essential verification tool, affirming that the organization is filing its required forms electronically while maintaining a paper trail.

The primary purpose of IRS 8453-EO is to ensure compliance with IRS regulations for exempt organizations, confirming that the electronic submission has been authorized by an appropriate official.

1.

You may need IRS 8453-EO if:
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You are an exempt organization filing Form 990, 990-EZ, or 990-PF electronically.
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You want to ensure compliance with IRS regulations pertaining to electronic submissions.
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You need to provide a signature verification for your electronic filing.

Who needs to complete a IRS 8453-EO?

Entities that meet the criteria for exempt organizations must complete this form.

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Typically required for:
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501(c)(3) organizations submitting annual reports.
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501(c)(4) organizations ensuring compliance.
4.

Private foundations filing 990-PF returns.
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Any exempt organization seeking to verify its electronic submission to the IRS.

When is IRS 8453-EO due?

IRS Form 8453-EO is due when filing electronically, and it must accompany the electronic submission of the corresponding tax form (990, 990-EZ, or 990-PF). The deadlines coincide with regular filing deadlines for these tax returns, typically the 15th day of the 5th month after the organization's fiscal year ends.

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What is IRS 8453-PE?

IRS Form 8453-PE serves a similar purpose as its 8453-EO counterpart but is specifically tailored for partnerships and corporations. This form is used to authenticate electronic filing of Form 1065 for partnerships or Form 1120-S for S corporations. It plays a crucial role in making sure that all required filings are handled properly and adhered to IRS mandates.

The main function of IRS 8453-PE is to provide verification and authorization for the electronic submission of partnership or S corporation tax returns.

1.

You may need IRS 8453-PE if:
2.

You are a partnership or S corporation filing Form 1065 or Form 1120-S electronically.
3.

You require proof of electronic filing for your records.
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Authorization for electronic filing is needed from a partner or shareholder.

Who needs to complete a IRS 8453-PE?

Partnerships and S corporations must fill out IRS 8453-PE if they conduct their tax filings electronically.

1.

Typically required for:
2.

Partnerships filing Form 1065 for their annual returns.
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S corporations filing Form 1120-S for tax compliance.
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Any partnerships or S corporations seeking proper verification of electronic submissions.
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Tax professionals managing submissions for clients in these categories.

When is IRS 8453-PE due?

IRS Form 8453-PE is due along with the electronic submission of Form 1065 or Form 1120-S. These forms are generally due on March 15th (or the 15th day of the 3rd month after the fiscal year-end) unless an extension is filed.

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Key differences between IRS 8453-EO and IRS 8453-PE

Understanding the differences between IRS 8453-EO and IRS 8453-PE is vital for organizations and entities to ensure compliance. While both forms serve the purpose of verifying electronic submissions, they apply to different types of organizations and entities.

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Main differences include:
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IRS 8453-EO is for exempt organizations; IRS 8453-PE is for partnerships and S corporations.
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Form 8453-EO is associated with Forms 990, 990-EZ, and 990-PF; Form 8453-PE is tied to Forms 1065 and 1120-S.
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The requirements for completion differ based on the organization type and purpose of the filing.
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Filing deadlines vary depending on the nature of the filing entity, affecting when these forms must be submitted.

Understanding potential penalties

Tax penalties can incur substantial costs for organizations that fail to file forms accurately or on time. Understanding the implications of these penalties is essential for maintaining compliance with IRS requirements.

For organizations that fail to submit Form 8453-EO along with their electronic Form 990, the IRS may impose fines. Common penalties include:

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Failure to file penalties, which can accumulate based on the length of delay.
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Risks associated with incorrect information leading to audits or further scrutiny from the IRS.
3.

Potential loss of tax-exempt status due to persistent non-compliance.

Partnerships and S corporations that neglect to file Form 8453-PE face various penalties as well. Key risks include:

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Fines for late filing starting at a specific dollar amount for each month the form is late.
2.

Accumulation of penalties for missed deadlines which can significantly increase total owed to the IRS.
3.

Increased likelihood of audits due to improper filings.

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Author:

by Iryna Marchuk

Lead Writer/Blogs Manager at airSlate

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