Electronic Filing Practice Test 2025 – The All-In-One Resource to Excel in Your Exam!

Form 8453 serves as the U.S. Individual Income Tax Transmittal for an e-file return. This form is essential in the electronic filing process because it provides a means for taxpayers to submit their signature and approval for their e-filed returns. When taxpayers file their returns electronically, the IRS requires a signed form to authenticate their submission, and Form 8453 fulfills that requirement. By signing this form, taxpayers confirm the accuracy of the information provided on their return and authorize their tax preparer to file the return electronically on their behalf.

The significance of Form 8453 lies in its role as a bridge between electronic filing and the IRS's requirement for signed documentation, ensuring that the process remains secure and verifiable. It also demonstrates that the taxpayer has reviewed the return before submission, thus reducing the chances of mistakes or fraud, which is vital for maintaining the integrity of the tax system.