Form 3590-2025

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Taxpayers and electronic return originators (EROs) use this form to send any required paper forms or supporting documentation listed next to the checkboxes on the front of the form. Form 8453 is used solely to transmit the forms listed on the front of the form. Do not send Forms W-2, W-2G, or 1099-R.
Use this form to: authenticate an electronic employment tax return; authorize an electronic return originator (ERO) or an intermediate service provider (ISP) to transmit via a third party; and. authorize an electronic funds withdrawal for payment of federal taxes owed.
All gift tax returns must now be filed using Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return PDF.
US persons (citizens, resident aliens, and residents for tax purposes) must file Form 3520 to report gifts and inheritances received from foreign individuals (also known as nonresident aliens) and foreign estates.
U.S. persons (and executors of estates of U.S. decedents) file Form 3520 to report: Certain transactions with foreign trusts. Ownership of foreign trusts under the rules of sections Internal Revenue Code 671 through 679. Receipt of certain large gifts or bequests from certain foreign persons.
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If you are an electronic return originator (ERO), you must mail Form 8453 to the IRS within 3 business days after receiving acknowledgement that the IRS has accepted the electronically filed tax return.
Purpose of Form. Use Form 8453-EO to: Authenticate the electronic Form 990, Return of Organization Exempt From. Income Tax; Form 990-EZ, Short Form Return of Organization Exempt From.

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