Use this form to: Authenticate an electronic Form 1120S, U.S. Income Tax Return for an S Corporation, Authorize the 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), and 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-S PDF Recent Developments IRS approves temporary use of e-signatures for certain forms -- 28-AUG-2020 Other Items You May Find Useful All Form 8453-S Revisions 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-S, U.S. Income Tax Return for an S Corporation About Form 8879-S, IRS e-file Signature Authorization for Form 1120S About Form W-12, IRS Paid Preparer Tax Identification Number (PTIN) Application and Renewal