Who is required to sign Form 8453?

In the context of e-filing, Form 8453 serves as a declaration for the taxpayer regarding the electronic submission of their tax return. It is crucial to note that this form is not something that is physically signed by the taxpayer or the Electronic Return Originator (ERO) if the return is being filed electronically. Instead, the form is essentially a record that verifies consent for the electronic filing process.

When a taxpayer submits their return through an ERO, their identity and approval are typically confirmed via a unique identification number or a PIN rather than through a physical signature on Form 8453. The purpose of the form is to ensure that the ERO has the taxpayer's authorization to submit the return electronically, which is facilitated through the e-filing process in compliance with IRS regulations.

Thus, neither the taxpayer nor the ERO is required to physically sign Form 8453 in most scenarios, making the option of neither being required to sign accurate.