Use Form 8453-CORP to: Authenticate an electronic Form 1120, U.S. Corporation Income Tax Return; Form 1120-F, U.S. Income Tax Return of a Foreign Corporation; or Form 1120-S, U.S. Income Tax Return for an S Corporation. Authorize the electronic return originator (ERO), if any, to transmit via a third-party transmitter. Authorize the intermediate service provider (ISP) to transmit via a third-party transmitter if you are filing online (not using an ERO). Provide the corporation's consent to directly deposit any refund and/or authorize an electronic funds withdrawal for payment of federal taxes owed. Current Revision Form 8453-CORP PDF Recent Developments None at this time. Other Items You May Find Useful Publication 3112, IRS e-file Application and Participation PDF Publication 4163, Modernized e-File (MeF) Information for Authorized IRS e-file Providers for Business Returns PDF Other Current Products Related About Form 1120, U.S. Corporation Income Tax Return About Form 8050, Direct Deposit of Corporate Tax Refund About Form 8879-CORP, E-File Authorization for Corporations About Form W-12, IRS Paid Preparer Tax Identification Number (PTIN) Application and Renewal