The acknowledgment MUST be included with the tax return as required by IRC section 170(f)(12)(A)(i). In UltimateTax, we do not add lines to Form 8283 as a substitute for including the acknowledgment. For individuals, this means the acknowledgment will either have to be attached to Form 8453, or the return has to be filed on paper. However, Form 1120 filers have the ability to scan the acknowledgment and file it electronically.
This applies to all years of the UltimateTax software.
