Form 8453 is the cover sheet you use to mail the IRS certain paper documents that have to accompany an electronically filed individual tax return, such as a qualified appraisal for a big noncash donation or a power of attorney. You only file it if you're sending one of the attachments listed on the form, you don't sign it, and you mail it within 3 business days after the IRS accepts your e-filed return.
It's a transmittal, not a tax form, and it doesn't change your tax. It exists because a handful of documents still can't travel electronically. Everything below comes from the 2026 Form 8453 and the instructions printed on its back, checked in October 2026.
The attachments it covers
The form is a checklist. You check the box next to each document you're sending:
| Box | What you send |
|---|---|
| Form 1098-C | Contributions of motor vehicles, boats and airplanes, or the equivalent written acknowledgment |
| Form 2848 | Power of attorney, if an agent signed your return |
| Form 3115 | Application for change in accounting method |
| Form 3468 | First page of NPS Form 10-168 for historic preservation, with proof the building is certified |
| Form 5713 | International boycott report |
| Form 8283 | Noncash charitable contributions, where a statement or qualified appraisal is required |
| Form 8332 | Release of a claim to exemption for a child, or certain pages from a 1985 to 2008 divorce decree |
| Form 8858 | Information return for foreign disregarded entities and foreign branches |
| Form 8949 | Sales of capital assets, if you choose not to report the transactions electronically |
The rule that catches people: if you're required to mail any document that isn't on this list, you can't file your return electronically. And don't use it for Forms W-2, W-2G or 1099-R.
When and where to send it
- File your return electronically as normal.
- Wait for the acknowledgment that the IRS has accepted it. If you use an online provider, that comes from your provider or transmitter.
- Within 3 business days of that acceptance, mail Form 8453 with the attachments.
- Send it to: Internal Revenue Service, Attn: Shipping and Receiving, 0254, Receipt and Control Branch, Austin, TX 73344-0254.
- If you never receive an acknowledgment, contact your provider or transmitter rather than mailing the form blind.
If a tax professional e-files for you, they're the electronic return originator, and the same 3-business-day rule applies to them.
What not to put in the envelope
- A copy of your e-filed Form 1040, 1040-SR, 1040-NR or 1040-SS. The instructions say not to mail it.
- A payment. For the 2026 tax year, mail any check with Form 1040-V by April 15, 2027, to the address on that form, or pay electronically, which the IRS recommends.
- A signature. The form says in capitals: don't sign this form.
- Any document that isn't next to a checkbox on the form.
The divorce decree option
This is the most specific rule on the form. A noncustodial parent whose divorce decree or separation agreement took effect after 1984 and before 2009 can send certain pages of it instead of Form 8332, but only if the decree states all three of these: the noncustodial parent can claim the child without conditions such as paying support, the other parent won't claim the child, and the years the claim is released for.
You must send the cover page (with the other parent's Social Security number on it), the pages with those three statements, and the signature page with the other parent's signature and the date. And you send them every year you claim the child, even if you sent them with an earlier return.
Filling it in
- Print or type your name, address and Social Security number. The address must match the one on your e-filed return.
- On a joint return, list both Social Security numbers in the same order as the first names.
- Check every box that applies to what you're enclosing.
- Attach the documents and mail it within the 3-day window.
It's the paper partner of Form 8879, the e-file signature authorization: 8879 is the one you sign, 8453 is the one you don't. If you have a lot of trades, reporting them electronically on Form 8949 avoids the mailing altogether.
Power of attorney and agents
The Form 2848 box is there for one situation. If an agent signed your return under a power of attorney, an electronically transmitted return signed by that agent must have a power of attorney attached to Form 8453 that specifically authorizes the agent to sign the return. A general power of attorney that doesn't mention signing won't do.
Common Form 8453 mistakes
- Mailing it before the IRS has accepted the e-filed return.
- Sending W-2s or 1099-R forms with it, which the instructions say not to send.
- Signing it, or attaching a check.
- Using an address that doesn't match the one on the electronic return.
Keep a copy of the form and everything you sent with it. If you used an online provider and never got an acceptance acknowledgment, the instructions say to contact your intermediate service provider or transmitter first, because the 3-day clock only starts once the IRS has accepted the return.
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The verdict
Most people never need Form 8453. If you do, it's usually because of a large donated-property appraisal, a power of attorney or a child exemption release. Check the list first, because anything off the list means paper filing. Then wait for the acceptance, mail within 3 business days, and keep a copy of everything you sent.
Frequently asked questions
What is Form 8453 used for?
It's used to send the IRS certain paper forms or supporting documents listed on the form that must accompany an electronically filed individual return.
Do I sign Form 8453?
No. The form says not to sign it.
When do I mail Form 8453?
Within 3 business days after you receive acknowledgment that the IRS has accepted your electronically filed return.
Where do I send Form 8453?
Internal Revenue Service, Attn: Shipping and Receiving, 0254, Receipt and Control Branch, Austin, TX 73344-0254.
Can I include my payment with Form 8453?
No. Mail a payment separately with Form 1040-V, or pay electronically.
Can I send my W-2 with Form 8453?
No. The instructions say not to send Forms W-2, W-2G or 1099-R with Form 8453.
Do I need Form 8453 if I e-file with a Form 8949 attached?
Only if you choose not to report your transactions electronically on Form 8949. If the transactions go in electronically, there's nothing to mail.
