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09-04-2020
09:56 AM
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Form 8453 generates when the required attachments were not included as additional PDF files during e-File validation process. (Attaching PDF Documents to an E-file Return )
Upon e-File submission and acknowledgement of Accepted tax return, then mail the Form 8453 and required documentation Attachments where indicated on Form
If you are using Paper File I presume attachments were literally physically attached and Form 8453 would not be needed
And then I found this Article specifically about Form 8453 Generating Form 8453
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