Massachusetts Partnership Tax Declaration for Electronic Filing

Partnership Tax Declaration for Electronic Filing
Form M-8453P
2023

Form M-8453P
Partnership Tax Declaration
for Electronic Filing

Massachusetts
Department of
Revenue

Please print or type. Privacy Act Notice available upon request. For the year January 1–December 31, 2023.
Entity name 		
Mailing address 	

Federal Identification number
City/Town 	

State 	

Zip

Part 1. Tax Return Information for Electronic Filing
1	 Gross receipts or sales, less returns and allowances (from Form 1065, line 1c) .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
2	 Gross profit (from Form 1065, line 3) .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
3	 Ordinary income or loss from trade or business activities (from Form 1065, line 22).  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
4	 Net income or loss from rental real estate activities (from Form 1065, Schedule K, line 2) .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
5	 Net income or loss from other rental activities (from Form 1065, Schedule K, line 3c). . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Part 2. Transmitter Information
Transmitter’s name

Part 3. Declaration and Signature of Taxpayer
Under the penalties of perjury, I declare that I have reviewed the information on my return with the information I have provided to my Electronic
Return Originator and that the amounts above agree with the amounts shown on my 2023 Massachusetts return. To the best of my knowledge and belief
this information is true, correct and complete. I consent that my return, including this declaration and accompanying schedules, forms and statements be
sent to the Massachusetts Department of Revenue by my Electronic Return Originator. I authorize DOR to inform my Electronic Return Originator and/or
the transmitter when my electronic return has been accepted. In the event that it is rejected, I authorize DOR to identify the reasons for rejection so that
the return can be corrected and re-transmitted. If I have filed a balance due return, I understand that if DOR does not receive full and timely payment of
my tax liability, I will remain liable for the tax liability and all applicable penalties and interest.
Your signature	

Date

Part 4. Declaration and Signature of Electronic Return Originator (ERO)
I declare that I have reviewed the above taxpayer’s return and that the entries on this M-8453P are complete and correct to the best of my knowledge.
(Collectors are not responsible for reviewing the taxpayer’s return; however, they must ensure that the M-8453P accurately reflects the data on the return.)
I have obtained the taxpayer’s signature before submitting this return to the Massachusetts Department of Revenue. I have provided the taxpayer with
a copy of all forms and information filed with DOR. If I am also the paid preparer, under the penalties of perjury I declare that I have examined the
above taxpayer’s return and accompanying schedules and statements and to the best of my knowledge and belief, they are true, correct and complete.
I declare that I have verified the taxpayer’s proof of account and it agrees with the name(s) shown on this form. This declaration of paid preparer (other
than taxpayer) is based on all information of which the preparer has any knowledge. Original Forms M-8453P should not be sent to DOR, but must instead
be retained by the ERO on the ERO’s business premises for a period of three years from the date the return to which the M-8453P relates was filed.
ERO’s signature and PTIN 	

Date 	

● Check if

EIN 		

					
self-employed
Firm name (or yours, if self-employed) and address 	

City/Town 	

State	

Zip 	

●	Check if also
					
paid preparer

Part 5. Declaration and Signature of Paid Preparer (if other than ERO)
Under the penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of
my knowledge and belief it is true, correct and complete. This declaration of paid preparer (other than taxpayer) is based on all information of which the
preparer has any knowledge.
Paid preparer’s signature and PTIN 	

Date 	

●	Check if

EIN 		

					
self-employed
Firm name (or yours, if self-employed) and address 	

City/Town 	

State	

Zip