What must be sent to the IRS Austin submission processing center?

Form 8453, often referred to as the "U.S. Individual Income Tax Declaration for an IRS e-file Return," is required to be sent to the IRS Austin submission processing center under specific circumstances. This form serves as a declaration that the taxpayer has reviewed the form being filed electronically and agrees to the accuracy and legitimacy of the information presented. It essentially functions as an essential confirmation of the electronic submission.

When returns are filed electronically, Form 8453 must be mailed to the IRS if there are certain attachments or documents that cannot be submitted electronically, such as certain things related to identity verification or specific tax credits. Sending Form 8453 ensures that the IRS has the necessary documentation to complete processing of the electronically filed tax return.

The other forms mentioned serve different purposes: Form 13533 is used primarily for volunteer tax preparation purposes, Form 13206 pertains to certification of completion of tax training for VITA/TCE volunteers, and Form 13715 is used for documenting certain aspects of grants or funding but does not relate to the submission of tax returns. Thus, these forms are not required to be sent to the IRS submission processing center in the context of filing tax returns.