When must Form 8453 be mailed to the IRS after receiving acknowledgment?

Form 8453 must be mailed to the IRS within 3 business days after receiving acknowledgment of the electronic filing. This requirement is critical because the form serves as a declaration of the taxpayer’s intent to file electronically and must be submitted promptly to ensure that all filing requirements are met.

Timely submission of Form 8453 is necessary for the IRS to effectively process the electronically filed return and maintain accurate records. Failure to send this form within the specified timeframe can result in delays or issues with the processing of the return, and may even lead to the rejection of the e-filed return if the form is not received in a timely manner. This is why understanding and adhering to the 3-business-day requirement is crucial for taxpayers and tax professionals engaged in electronic filing.