How does a Corporate Officer “sign” an electronic return that they are transmitting directly to the IRS

A Corporate Officer can sign an electronic return that they are transmitting directly to the IRS by using Form 8453. The process involves the following steps:

1. Complete Form 8453: The Corporate Officer must fill out Form 8453, which serves as the signature document for the electronic return.
2. Sign the Form: The Corporate Officer must sign the completed Form 8453.
3. Scan the Form: After signing, the Corporate Officer must scan the signed Form 8453 and save it in PDF format.
4. Attach the PDF: The scanned PDF file of the signed Form 8453 must then be attached to the electronic return.

This process ensures that the electronic return is properly signed and authorized by the Corporate Officer before it is transmitted to the IRS.

Sources:
Publication 3112 (11/2023)
Publication 1345 (11/2023)
IRM Part 3. Submission Processing. Chapter 42. Electronic Tax Administration. Section 4. IRS e-file for Business Tax Returns
Publication 4163 (12/2023)
ECC 201945027