Which form indicates a taxpayer's consent to e-file?

The correct form that indicates a taxpayer's consent to e-file is Form 8453. This form serves as an acknowledgment from the taxpayer that they allow their tax return to be electronically filed. It includes a signature line where the taxpayer provides their consent, effectively authorizing the electronic submission of their income tax return, including any relevant accompanying paperwork.

The purpose of Form 8453 is particularly relevant within the context of electronic filing. When taxpayers e-file their returns through tax preparation software or service providers, there are often requirements for them to express their consent formally. This consent is essential to ensure compliance with IRS regulations regarding the electronic submission of tax documents.

In contrast, other forms listed, such as Form W-2 and Form 1099, provide information about income and payments received, but they do not serve the function of indicating consent for e-filing. Additionally, Form 1040 is the actual tax return form itself, which includes the taxpayer’s financial details but does not specifically address the consent aspect related to electronic filing. Therefore, Form 8453 is the pivotal document that confirms a taxpayer's agreement to have their information submitted electronically.