Is the 8453-OL form for Income Taxes used for Federal or State taxes?

Answer 1

I hate getting to questions after TaxMan does. He's right on - again. Some states call their forms an 8453, some have an entirely different form and number, and some states piggyback off the Federal form and don't have their own at all. In Ohio, for instance, filing the Federal 8453 is good enough, and you don't file a seperate state form.
Keep in mind that the 8453 is simply a declaration of electronic filing, and not an actual return. Each state that imposes an income tax has it's own income tax form as well.
Please let me know if I can be of further assistance:)

Answer 2

Federal. Each state has their own form to sign taxes filed On Line. Some states may have one with a very similar name. You didn't menion your state in your question.