Delaware Tax Form DE-8453 - Individual Income Tax Declaration for Electronic Filing Instructions

Purpose of Form

Use Form DE-8453 to:

• Authenticate the electronic portion of Form 200-01,200-02, or 200-03.
• Send any accompanying paperschedules or statements.
• Authorize the electronic return originator transmitter, and
• Provide the taxpayer’s consentto directly deposit any refund.

Line Instructions

IRS Declaration Control Number (DCN).

The DCN is a 14-digit number assignedby the ERO to each return. Clearly typeor print the DCN in the top left corner of each Form 8453. Enter the number after the IRS has acknowledged receipt of the electronic return as follows:

Example. The EFIN is 509325, The batch number is 000. The serial number is 56. The DCN is 00-509325-00056-8.

Name, Address, and Social Security Number (SSN).

If the taxpayer received a peel-off label from the Delaware Division of Revenue, place the label in the name area. If the taxpayer did not receivea label, print or type the information in the spaces provided. Please verify that theSSN is clear and correct. If a joint return, be sure the names and SSNs are listed in the same order.

P.O. Box.

Enter the box number only ifthe post office does not deliver mail to the taxpayer’s home.

 Note: The address must match the address shown on the electronically filed return.

Part 1 - Tax Return Information

Line 5.-Do not include the payment with Form DE-8453. Instead, mail it by April 30, 2009, with Form 200-V to the applicable address shown on that form.

Part 2 - Direct Deposit of Refund

Taxpayers who want to have their refund directly deposited must complete Part 2. A check, form, report, or other statement generated by the financial institution should show the routing number and account number.

For accounts payable through a financialinstitution other than the one at which the account is located, the taxpayer should use a document such as an account statement or account identification card showing the routing number of the bank or institution where the account is located. A deposit slip should not be used because it can contain internal routing numbers. If there is any doubt about the correct routing number the taxpayer should contact the financial institution and ask for the correct routing number for direct deposit (Electronic Funds Transfers).

Note: Some financial institutions may not accept direct deposits into accounts that are payable through another bank or financial institution, including credit unions.

Line 6. -The routing number must be nine digits. If it does not begin with 01through 12 or 21 through 32, the directdeposit will be rejected and a check sent.

Line 7. -The account number can be up to 17 characters (both numbers and letters). Include hyphens but omit spacesand special symbols. If fewer than 17 characters, enter the number from left toright and leave the unused boxes blank.

Caution: Some financial institutions do not permit the deposit of a joint refund into an individual account. The Delaware Division of Revenue is not responsible when a financial institution refuses a direct deposit.

Note: If the taxpayer wants the refunddirectly deposited, be sure the corresponding box for line 9 in Part 3 ischecked.

Part 3 -Declaration of Taxpayer

An electronically transmitted return will notbe considered complete, and thereforefiled, unless and until a Form 8453 signedby the taxpayer is received by the IRS.

All filers must check one of the boxes for line 9.

If the ERO makes changes to the electronic return after Form DE-8453 has been signed by the taxpayer but before itis transmitted and either 1 or 2 below applies, the ERO must have the taxpayercomplete and sign a corrected Form DE8453.

1. The total income on line 1 differs from the amount on the electronic return bymore than $25, or
2. The total tax on line 2, the refund online 4, or the amount owed on line 5 differs from the amount on the electronic return by more than $1.

Part 4 - Declaration of Electronic Return Originator (ERO) and Paid Preparer

A paid preparer must sign Form DE-8453in the space for Paid Preparer’s Use Only. Only handwritten signatures areacceptable. But if the paid preparer isalso the ERO, do not complete the paid preparer’s section. Instead, check the linelabeled “Check if also paid preparer.”

The IRS requires the ERO’s signature.