Form 8453 (sp), U.S. Individual Income Tax Declaration for an IRS e-file Return (Spanish Version), is the Spanish-language edition of the Internal Revenue Service (IRS) form that carries required paper forms and supporting documents for a tax return filed electronically. It applies to tax year 2025 and is used only when you attach one of the forms or documents listed on its front page. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the original PDF is published by the IRS at www.irs.gov/Form8453SP.
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What is 8453 (sp)?
Form 8453 (sp), U.S. Individual Income Tax Declaration for an IRS e-file Return (Spanish Version), is the Spanish-language IRS form used to send, on paper, the forms and supporting documentation that must accompany a tax return filed electronically for tax year 2025.
The form is a transmittal. You check the box next to each form or document you are attaching, and the IRS receives those papers by mail while the return itself is filed electronically. The IRS describes Form 8453 as used solely to transmit the forms listed on its front page. It is the Spanish edition of Form 8453: its printed text is in Spanish, and the attached forms keep their English names. It carries OMB No. 1545-0074, and the latest information is at www.irs.gov/Form8453SP.
The front page lists these attachments:
- Form 1098-C, Form 2848, Form 3115 and Form 3468 (with a copy of the first page of National Park Service Form 10-168).
- Form 4136, Form 5713, Form 8283 (Section A or Section B, as described on the form) and Form 8332 (or certain pages of a divorce decree or separation agreement).
- Form 8858, Form 8864 and Form 8949 (or a written statement with the same information, if you choose not to report those transactions electronically).
Do not send Forms W-2, W-2G or 1099-R with it, and do not attach any form or document that is not listed next to the boxes. The form itself says not to sign it.
Who needs to file 8453 (sp)?
Taxpayers who file their return electronically and must send one or more of the paper forms or supporting documents listed beside the checkboxes on the front page use Form 8453 (sp). Electronic return originators (EROs) use it for the same purpose. If you file through an online provider, you mail the form yourself.
Specific situations covered by the instructions:
- An agent who signs an electronically transmitted return must have a power of attorney, such as Form 2848, attached to Form 8453 (sp) that specifically authorizes the agent to sign the return.
- A noncustodial parent whose divorce decree or separation agreement took effect after 1984 but before 2009 may attach certain pages of it instead of Form 8332, if the document meets the three conditions printed in the instructions.
Do not file this form if you are not attaching any of the listed forms or documents. If you must mail a document that is not listed on Form 8453 (sp), the instructions say you cannot file the return electronically. Do not use it to send Forms W-2, W-2G or 1099-R, a copy of an e-filed Form 1040, 1040-SR, 1040-NR or 1040-SS, or a payment.
When to file 8453 (sp)
Send Form 8453 (sp) within 3 business days after you receive the acknowledgment confirming that the IRS accepted your electronically filed return. An ERO counts from the IRS acknowledgment. A taxpayer who files through an online provider counts from the acknowledgment received from the intermediate service provider (ISP) or transmitter. If you receive no acknowledgment, contact the ISP or transmitter.
The form does not carry its own payment deadline. If you owe tax, do not attach a payment to it: the instructions say to mail the payment with Form 1040-V by April 15, 2026, to the IRS address shown on that form.
Documents you need
- Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes, or an equivalent current written acknowledgment of the donation, when you check that box.
- Form 2848, Poder Legal y Declaración del Representante, or a power of attorney authorizing the agent to sign the return, when an agent signs the e-filed return.
- Form 3115, Application for Change in Accounting Method, when you check that box.
- For Form 3468: a copy of the first page of National Park Service Form 10-168 showing it was received by the Interior Department or State Historic Preservation Officer, plus evidence the building is a certified historic structure (or that certification was requested).
- For Forms 4136 and 8864: the appropriate certificates and, if applicable, statements from the reseller for biodiesel, renewable diesel and sustainable aviation fuel claims.
- Form 5713, International Boycott Report, when you check that box.
- Form 8283, Noncash Charitable Contributions: Section A if a written statement or qualified appraisal is required, or Section B, with any related attachments, including a qualified appraisal or a partnership's Form 8283.
- Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent, or certain pages of a divorce decree or separation agreement effective after 1984 and before 2009.
- For the divorce decree option: the first page (with the custodial parent's Social Security number), the pages with the three required statements, and the page with the custodial parent's signature and the agreement date.
- Form 8858, Information Return of U.S. Persons With Respect to Foreign Disregarded Entities (FDEs) and Foreign Branches (FBs), when you check that box.
- Form 8949, Sales and Other Dispositions of Capital Assets, or a written statement with the same information, only if you choose not to report your transactions electronically on Form 8949.
How to fill out 8453 (sp)
Confirm you need this form
Use Form 8453 (sp) only if you are attaching at least one of the forms or documents listed with the checkboxes on page 1. The tax year printed on the form is 2025.
Enter your name and Social Security number
Type or print your first name and middle initial, last name and Social Security number (SSN) in the spaces at the top. The SSN is required.
Add your spouse's details
On a joint return, enter your spouse's first name and middle initial, last name and SSN. Keep the SSNs in the same order as the names.
Enter your mailing address
Enter the street number and name and apartment number, then the city, state and ZIP code. Use a P.O. box only if the post office does not deliver mail to your home, and match the address on the e-filed return.
Complete the foreign address spaces
If you have a foreign address, also fill in the foreign country name (do not abbreviate it), the foreign province/state/county and the foreign postal code.
Check the boxes for your attachments
Check the box beside each form or document you are attaching, such as Form 2848, Form 8283 or Form 8949 (or its written statement). Check only the items you actually include.
Prepare the attachments
Gather each checked form or document, including the special items the box describes, such as the Form 10-168 first page for Form 3468. For a pre-2009 decree in place of Form 8332, include the pages the instructions list.
Leave the signature area blank
The form says not to sign it. Do not add a payment or any form not listed beside the boxes.
Review and download the completed PDF
Check that the names, SSNs and address match your e-filed return and that every attachment is checked. Download or print the completed PDF from FillingPDF and assemble the package described under How to submit.
How to submit 8453 (sp)
Form 8453 (sp) goes to the IRS by mail, and the return itself is filed electronically through an ERO or an online provider. Mail the form and its attachments to:
Internal Revenue Service Attn: Shipping and Receiving, 0254 Receipt and Control Branch Austin, TX 73344-0254
- Who mails it: an ERO sends it after the IRS acknowledgment; a taxpayer using an online provider mails it after the provider's acknowledgment (see the timing above).
- Payments: do not attach one. Mail it with Form 1040-V by April 15, 2026, or pay electronically through DirectPay, a debit or credit card, a digital wallet or your IRS online account. See www.irs.gov/Pagos.
- Do not send: Forms W-2, W-2G or 1099-R, or a paper copy of an e-filed Form 1040, 1040-SR, 1040-NR or 1040-SS.
The form has no filing fee. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Signing the form. The front page says not to sign Form 8453 (sp).
- Filing it when none of the listed forms or documents is attached, instead of only when you attach at least one of them.
- Attaching a payment. The instructions say to mail payments with Form 1040-V by April 15, 2026, not with this form.
- Mailing Forms W-2, W-2G or 1099-R, or a paper copy of an e-filed Form 1040, 1040-SR, 1040-NR or 1040-SS; the instructions say not to send them.
- Attaching a form or document that is not listed beside the boxes. If you must mail unlisted documentation, you cannot e-file the return.
- Mailing it later than 3 business days after the acknowledgment that the IRS accepted the e-filed return.
- Entering a P.O. box when the post office delivers mail to your home, or an address that differs from the one on the e-filed return.
- Abbreviating the country name on a foreign address, or listing joint Social Security numbers in a different order from the names.
- Sending an agent-signed return without the power of attorney that specifically authorizes the agent to sign, attached to the form.
- Attaching only some pages of a pre-2009 divorce decree in place of Form 8332, or omitting them because they went with an earlier year's return.
Frequently asked questions
What is Form 8453 (sp) used for?
Form 8453 (sp) is the Spanish-language version of Form 8453. You use it to mail the paper forms and supporting documents listed on its front page when you file your tax return electronically. The IRS says it is used solely to transmit those listed items.
Do I have to file Form 8453 (sp) with every e-filed return?
No. File it only if you are attaching one or more of the forms or documents listed beside the checkboxes, such as Form 2848, Form 8283 or Form 8332. If none applies, the form is not needed, and you should not send anything not listed on it.
Where do I mail Form 8453 (sp)?
Mail it to Internal Revenue Service, Attn: Shipping and Receiving, 0254, Receipt and Control Branch, Austin, TX 73344-0254. Send it with the attachments you checked on the form, and do not include payments or Forms W-2, W-2G or 1099-R.
How long do I have to send Form 8453 (sp) after e-filing?
Within 3 business days after you receive the acknowledgment that the IRS accepted your e-filed return. EROs count from the IRS acknowledgment; taxpayers using an online provider count from the provider's or transmitter's acknowledgment. If none arrives, contact the provider or transmitter.
Do I sign Form 8453 (sp)?
No. The front page of the form says not to sign it. If an agent signs your electronically transmitted return, a power of attorney specifically authorizing the agent to sign, such as Form 2848, must be attached to the form.
Can I include my tax payment with Form 8453 (sp)?
No. Do not attach a payment. The instructions say to mail it with Form 1040-V by April 15, 2026, or to pay electronically through DirectPay, a debit or credit card, a digital wallet or your IRS online account at www.irs.gov/Pagos.
Can I fill out Form 8453 (sp) online?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file or send the form to the IRS; you mail it to the address on the form's instructions.
What is the difference between Form 8453 and Form 8453 (sp)?
Form 8453 (sp) is the Spanish edition of Form 8453, with the same purpose: sending listed paper attachments for an e-filed return. The Spanish text is on the form, and the IRS page for it is www.irs.gov/Form8453SP.
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