What is a PDI? How do I generate and file Form 8453?
PDI stands for Paper Document Indicator. This is a flag in a Drake 1040 return used by the preparer to identify documents that are required by the IRS to be mailed to them with a completed Form 8453 after the 1040 e-filed return has been accepted. To indicate that a Form 8453 will be submitted with the supporting document, check the appropriate box on the EF screen. Form 8453 generates in view mode of that return.
PDI capability in Drake is only available for the 1040 package. You do have the option to attach some documents directly to the return as a PDF attachment for e-filing instead of using a PDI. See Related Links below. If you attach a document, do not generate Form 8453 for it, or the IRS will look for a mailed copy.
Twelve documents that can use a Paper Document Indicator (PDI) are listed on Form 8453. The eleven listed below can be marked as PDI on the EF screen in a Drake 1040 return:
- Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes (or equivalent contemporaneous written acknowledgment).
- Form 3115, Application for Change in Accounting Method.
- Form 3468 - attach a copy of the first page of NPS Form 10-168a, Historic Preservation Certification Application (Part 2—Description of Rehabilitation), with an indication that it was received by the Department of the Interior or the State Historic Preservation Officer, together with proof that the building is a certified historic structure (or that such status has been requested).
- Form 4136 - attach the Certificate for Biodiesel and, if applicable, Statement of Biodiesel Reseller or a certificate from the provider identifying the product as renewable diesel and, if applicable, a statement from the reseller.
- Form 5713, International Boycott Report.
- Form 8283, Noncash Charitable Contributions, Section A, (if any statement or qualified appraisal is required) or Section B, Donated Property, and any related attachments (including any qualified appraisal or partnership Form 8283).
- Form 8332, Release of Claim to Exemption for Child of Divorced or Separated Parents (or certain pages from a post-1984 decree or agreement, see instructions).
- Form 8858, Information Return of U.S. Persons With Respect to Foreign Disregarded Entities.
- Form 8864 - attach the Certificate for Biodiesel and, if applicable, Statement of Biodiesel Reseller or a certificate from the provider identifying the product as renewable diesel and, if applicable, a statement from the reseller.
- Form 8885, Health Coverage Tax Credit, and all required attachments.
- Form 8949, Sales and Other Dispositions of Capital Assets, (or a statement with the same information), if you elect not to report your transactions electronically on Form 8949.
Form 2848, Power of Attorney and Declaration of Representative, is flagged for PDI by the software when the appropriate option and representative's name are entered on the MISC screen after screen 2848 is completed. See Related Links below.
Mail Form 8453 and the accompanying document to the IRS within 3 business days after receiving acknowledgement that the IRS has accepted the electronically filed tax return:
Internal Revenue Service
Attn: Shipping and Receiving, 0254
Receipt and Control Branch
Austin, TX 73344-0254
Form 8453 does not need to be signed.
Form 8453 is not used for business returns:
- 1065 - Drake Tax uses the 8879PE only.
- 1120-S - Drake Tax uses the 8879S only.
- 1120 - Drake Tax uses the 8879C only.
- 990 - Drake Tax uses the 8879EO only.
The corresponding 8453PE, 8453S, 8453C and 8453EO are still IRS authorized, but are not available for use in Drake Tax.