Form AR8453-S Declaration for Electronic Filing ,S-Corporation Income Tax

1) The total income on line 1 differs from the amount on the electronic return by more than $25 or 2) The total tax on Line 2 the over payment on Line 4 or tax due on Line 5 differs from the amount on the electronic return by more than $7 Effective January 1 2000 EROs are required to retain AR8453 S forms for 3 years from the original due date of the tax return EROs can sign the form using a rub ber stamp mechanical device (such as a signature pen) or computer software program For more information see Publication AR4163 Also go to www arkansas gov/e le Provide the of cer with a copy signed of Form AR8453 S for his or her re cords upon request Provide the of cer with a corrected copy of Form AR8453 S if changes are made to the return A paid preparer must sign Form AR8453 S in the space for Paid Preparer s Use Only Only handwritten paid preparer signatures are acceptable If the paid preparer is also the ERO he/she should not complete the paid preparer s section Instead the box labeled Check if also paid preparer should be checked All corporate due dates for ling paper corporate returns apply to electronic returns All providers must ensure that returns are promptly processed The return or application for extension must be transmitted on or before the original due date of the return AR8453 S AR8453 S (9/22/2011) AR8453 S (9/23/2011) ARKANSAS DECLARATION FOR ELECTRONIC FILING DUE DATE For addresses and complete instruc tions refer to Federal Publication 4163 Modernized e File (MeF) Information for Authorized IRS e le Providers for Business Returns and the Arkansas Publication (AR4163) for Authorized Arkansas e le Providers for Business Returns For calendar year 2011 or tax year beginning 20 ending 20 If the ERO makes changes to the elec tronic return after Form AR8453 S has been signed by the of cer but before it is transmitted the ERO must have the taxpayer complete and sign a corrected Form AR8453 S if either of the following apply: IMPORTANT NOTES FOR EROs LINE INSTRUCTIONS Name Address and Federal Employer Identi cation Number (FEIN): Print or type the information in the spaces provided and verify the FEIN is clear and correct An incorrect or missing FEIN may delay processing of the return Part I DECLARATION OF TAX PAYER Part II DECLARATION OF ELEC TRONIC RETURN ORIGINATOR (ERO) AND PAID PREPARER S CORPORATION INCOME TAX SCEF111 SPECIAL INFORMATION The Declaration for Electronic Filing document used for e ling is the Form AR8453 S The document is an af davit in which the of cer attests to the truth of the information contained in the Declara tion and attached return information It has the same legal effect as if the of cer has actually and physically signed the return The due date for calendar year lers is March 15th The due date for scal year lers is 2 months after the close of tax year The of cer s signature allows the State of Arkansas to disclose to the ERO and/or the transmitter the reason(s) for delays in the processing of the return The State of Arkansas requires a com pleted and signed AR8453 S for the Corporate return led electronically The AR8453 S must be signed by an autho rized of cer of the corporation the gen eral partner or limited liability company member manager of the partnership the ERO and the paid preparer The State of Arkansas requires the ERO s Signature WHEN AND WHERE TO FILE You should con rm the identity of the of cer