Pennsylvania PA Fiduciary Income Tax Declaration for Electronic Filing

PA Fiduciary Income Tax Declaration for Electronic Filing
2023 Pennsylvania Fiduciary Income Tax Declaration for Electronic Filing (PA-8453F)
IMPORTANT: FILL IN FORM MUST BE DOWNLOADED ONTO YOUR COMPUTER PRIOR TO COMPLETING
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PA-8453F

PENNSYLVANIA FIDUCIARY INCOME TAX
DECLARATION FOR ELECTRONIC FILING

(EX) 04-23

For Calendar Year 2023, or Fiscal Year Beginning,

MMDD, 2023 and Ending,

Name of Estate or Trust

2023
Declaration Control Number/Submission ID

MMDD, 20

Employer Identification Number

Name and Title of Fiduciary
Address (Number and Street including Rural Route or P.O. Box)
City

State

ZIP Code

The above information must match that on the electronic return exactly.

SECTION I

TAX RETURN INFORMATION (whole dollars only)

1. Net PA taxable income (Form PA-41, Line 9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
2. PA tax liability (Form PA-41, Line 12) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.
3. Total Payments and Credits (Form PA-41, Line 18) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.
4. Overpayment (Form PA-41, Line 23) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.
5. Total payment (tax due) (Form PA-41, Line 22) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.

SECTION II
STAPLE COPY OF
STATE W-2(s), W-2G
and 1099(s) HERE

DIRECT DEPOSIT OF REFUND OR ELECTRONIC FUNDS WITHDRAWAL OF TAX DUE (optional - see instructions)
6. Routing transit number (RTN)

8. Type of account:
Checking

9. Debit date
Savings

MMDDYYYY

NOTE: The first two numbers of the RTN must be 01 through 12 or 21 through 32.

SECTION III
10.

7. Depositor account number (DAN)

DECLARATION OF FIDUCIARY (sign only after Section I is complete)

a. I consent for the refund from the 2023 PA-41, Fiduciary Income Tax Return, to be directly deposited as designated in Section II and declare all information shown
on Lines 6 through 8 is correct. I certify the ultimate destination of the funds is within the U.S or one of its territories.
b. The estate or trust is not receiving a refund or I do not want direct deposit of the refund.
c. I authorize the PA Department of Revenue and its designated financial agent to initiate an ACH electronic funds withdrawal (direct debit) entry to the financial
institution account indicated for payment of the estate’s or trust’s taxes owed on this return, and I authorize the financial institution to debit the entry to this account.
I also authorize the financial institutions involved in the processing of the electronic payment of taxes to receive confidential information necessary to answer inquires
and resolve issues related to the payment. To revoke a payment, I may revoke this authorization by notifying the PA Department of Revenue no later than two
business days prior to the payment (settlement) date. I understand notification must be made in writing by e-mail to [email protected].

Under penalties of perjury, I declare that the amounts above match the amounts shown on the corresponding lines of the electronic portion of the 2023 PA-41, Fiduciary Income
Tax Return. I have also examined a copy of the return being filed electronically with the PA Department of Revenue and all accompanying schedules and statements. To the best
of my knowledge and belief, they are true, correct and complete. If I am not the transmitter, I consent that the return and accompanying schedules and statements be sent to the
PA Department of Revenue by the transmitter. I also consent to the PA Department of Revenue sending the ERO and/or transmitter an acknowledgment of receipt of transmission
and an indication of whether or not the return is accepted, and if rejected, the reason(s) for the rejection.

MMDDYYYY

SIGN
HERE

Á

Signature of Fiduciary or Officer

Date

Signature of Officer – Please sign after printing

SECTION IV

DECLARATION OF ELECTRONIC RETURN ORIGINATOR (ERO) AND PAID PREPARER (see instructions)

I declare that I have reviewed the above-referenced estate or trust return and that the entries on PA-8435F are complete and correct to the best of my knowledge. If I am only a
collector, I am not responsible for reviewing the return, and only declare that this form accurately reflects the data on the return. The fiduciary or an officer representing the
fiduciary will have signed this form before I submit the return. I will give the fiduciary or officer representing the fiduciary a copy of all forms and information to be filed with the
PA Department of Revenue, and I have followed all other requirements described in REV-993, Pennsylvania Fed/State E-file Handbook. If I am also the paid preparer, under
penalties of perjury, I declare that I have examined the above-referenced estate or trust return and accompanying schedules and statements, and to the best of my knowledge
and belief, they are true, correct and complete. Declaration of preparer is based on all information of which the preparer has any knowledge.
MMDDYYYY
ERO’s Signature
Date
Mark if also
Mark if
EIN/SSN or PTIN
paid preparer
self-employed
Signature of ERO – Sign after printing
ERO’S
Firm’s Name (or yours if self-employed)
USE
ONLY
City
State
ZIP Code
Phone Number
Address

Á

Á

PAID
PREPARER’S
USE
ONLY

Date MMDDYYYY

Preparer’s Signature

Mark if
self-employed

Signature of Preparer– Sign after printing

EIN/SSN or PTIN

Firm’s Name (or yours if self-employed)
City

Address

State

ZIP Code

Phone Number

Electronic Return Originators (EROs) and paid preparers must retain this form and supporting documents for three years.
DO NOT SUBMIT THIS FORM TO THE PA DEPARTMENT OF REVENUE UNLESS REQUESTED TO DO SO.

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2023
Instructions for PA-8453F

PA-8453F IN (EX) 04-23

Individual Income Tax Declaration for Electronic Filing

FILING OF FORM PA-8453F

SECTION I

If an estate or trust elects not to use the federal self-select
PIN or a return is filed without a federal return, electronic
return originators (EROs) and transmitters must retain
completed Forms PA-8453F and supporting documents for
three years after the due date of the return or the date the
return was filed electronically, whichever is later. EROs and
transmitters must make the documents available to the PA
Department of Revenue upon request. Do not mail Form
PA-8453F and attachments to the PA Department of
Revenue unless requested.

TAX RETURN INFORMATION

NOTE: If an ERO or transmitter closes its business, it
must mail all forms to the following address with a
letter of explanation.

Enter total payments and credits from Line 18, Form PA-41.

PA DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
ELECTRONIC FILING SECTION
PO BOX 280507
HARRISBURG PA 17128-0507
Any estate or trust fiduciary filing electronically from a home
computer must keep the signed Form PA-8453F and
supporting documents for three years after the due date of
the return or the date the return was filed electronically,
whichever is later. Estates or trust fiduciaries must make the
documents available to the PA Department of Revenue upon
request. Do not mail Form PA-8453F and attachments to the
PA Department of Revenue unless requested.

LINE INSTRUCTIONS
SUBMISSION ID
The Submission ID is a 20-digit number assigned by the
ERO to a taxpayer’s return.
NAME OF ESTATE OR TRUST, NAME AND TITLE
OF FIDUCIARY, ADDRESS AND EMPLOYER
IDENTIFICATION NUMBER
Print or type the name of the estate or trust, the name and
title of the fiduciary and the complete address including ZIP
code. In the spaces provided, enter the employer
identification number of the estate or trust.
The address on this form must match the address on the
electronically filed PA-41.
www.revenue.pa.gov

LINE 1
Enter adjusted PA taxable income from Line 9, Form PA-41.

LINE 2
Enter PA tax liability from Line 12, Form PA-41.

LINE 3

LINE 4
Enter the overpayment from Line 23, Form PA-41.

LINE 5
Enter total payment (tax due), from Line 22, Form PA-41.
Estates or trusts are responsible for submitting payment due
to the PA Department of Revenue by April 15, 2024.
Payment may be sent along with Form PA-41 V. If Form
PA-41 V was not received, it may be completed online,
printed and mailed to the department with payment. Check
or money order should be made payable to the PA Dept.
of Revenue. The estate or trust’s employer identification
number, “2023 PA Tax” and fiduciary’s daytime telephone
number should be written on the payment.
PA DEPT. OF REVENUE
PAYMENT ENCLOSED
1 REVENUE PLACE
HARRISBURG PA 17129-0001

SECTION II
DIRECT DEPOSIT OF REFUND OR ELECTRONIC
FUNDS WITHDRAWAL
Estates or trusts may elect to have refunds directly deposited
or payments made by electronic funds withdrawal by
completing Section II.

LINE 6
The routing transit number (RTN) must contain nine digits.
If the RTN does not begin with 01 through 12, or 21 through
PA-8453F

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32, the direct deposit or electronic funds withdrawal request
will be rejected.

LINE 7
The depositor account number (DAN) may contain up to 17
alphanumeric characters. Include hyphens but omit spaces
and special symbols. If fewer than 17 characters, enter the
number from left to right and leave the unused boxes blank.

LINE 8
Mark the appropriate box.

LINE 9
Debit date – Enter the date the estate or trust wants the
payment electronically withdrawn, on or before April 15, 2024.
To be eligible for direct deposit or electronic funds
withdrawal, estate or trust fiduciaries must provide proof of
account ownership to the ERO. An acceptable proof of
account ownership is a check, form, report or other
statement generated by the financial institution that has the
estate or trust’s name, RTN and DAN preprinted on it.
For accounts payable through a financial institution other
than the one at which the account is located, the estate or
trust must provide a document, such as an account
statement or identification card, showing the RTN of the
bank or institution where the account is located. A deposit
slip should not be used to verify RTN or DAN because it can
contain internal routing numbers that are not part of the RTN.
If there is any doubt about the correct RTN, the estate or
trust fiduciary should contact the financial institution for
assistance.
NOTE: Some financial institutions may not accept
direct deposits into accounts payable through another
bank or financial institution, including credit unions.

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PA-8453F

SECTION III
DECLARATION OF FIDUCIARY

LINE 10
All filers must mark one of the boxes.
NOTE: Estates or trusts may revoke the electronic
funds withdrawal authorization by notifying the PA
Department of Revenue in writing no later than two
business days prior to the debit date. Written requests to
revoke the electronic funds withdrawal must include the
estate or trust’s name, the name and title of the fiduciary,
the address, the employer identification number, RTN, DAN
and payment amount. Written requests can be emailed to
[email protected].
After a return has been prepared and before the return is
transmitted, the estate or trust fiduciary must verify the
information on the return and sign and date the completed
Form PA-8453F. The ERO must provide the estate or trust
fiduciary with a copy of this form.
If the ERO makes changes to the electronic return after the
Form PA-8453F has been signed by the estate or trust
fiduciary, but before it is transmitted, the ERO must have the
estate or trust fiduciary complete and sign a corrected Form
PA-8453F.

SECTION IV
DECLARATION OF ELECTRONIC RETURN
ORIGINATOR (ERO) AND PREPARER
The ERO must sign this form and keep it with the required
attachments for three years.
A preparer must sign the Form PA-8453F in the space for
Preparer. If the preparer is also the ERO, do not complete
the Preparer Section; instead, mark the box labeled “Mark if
also paid preparer.”

www.revenue.pa.gov
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32, the direct deposit or electronic funds withdrawal request
will be rejected.

LINE 7
The depositor account number (DAN) may contain up to 17
alphanumeric characters. Include hyphens but omit spaces
and special symbols. If fewer than 17 characters, enter the
number from left to right and leave the unused boxes blank.

LINE 8
Mark the appropriate box.

LINE 9
Debit date – Enter the date the estate or trust wants the
payment electronically withdrawn, on or before April 15, 2024.
To be eligible for direct deposit or electronic funds
withdrawal, estate or trust fiduciaries must provide proof of
account ownership to the ERO. An acceptable proof of
account ownership is a check, form, report or other
statement generated by the financial institution that has the
estate or trust’s name, RTN and DAN preprinted on it.
For accounts payable through a financial institution other
than the one at which the account is located, the estate or
trust must provide a document, such as an account
statement or identification card, showing the RTN of the
bank or institution where the account is located. A deposit
slip should not be used to verify RTN or DAN because it can
contain internal routing numbers that are not part of the RTN.
If there is any doubt about the correct RTN, the estate or
trust fiduciary should contact the financial institution for
assistance.
NOTE: Some financial institutions may not accept
direct deposits into accounts payable through another
bank or financial institution, including credit unions.

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PA-8453F
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SECTION III
DECLARATION OF FIDUCIARY

LINE 10
All filers must mark one of the boxes.
NOTE: Estates or trusts may revoke the electronic
funds withdrawal authorization by notifying the PA
Department of Revenue in writing no later than two business
days prior to the debit date. Written requests to revoke the
electronic funds withdrawal must include the estate or trust’s
name, the name and title of the fiduciary, the address, the
employer identification number, RTN, DAN and payment
amount. Written requests can be faxed to 717-772-9310 or
emailed to [email protected].
After a return has been prepared and before the return is
transmitted, the estate or trust fiduciary must verify the
information on the return and sign and date the completed
Form PA-8453F. The ERO must provide the estate or trust
fiduciary with a copy of this form.
If the ERO makes changes to the electronic return after the
Form PA-8453F has been signed by the estate or trust
fiduciary, but before it is transmitted, the ERO must have the
estate or trust fiduciary complete and sign a corrected Form
PA-8453F.

SECTION IV
DECLARATION OF ELECTRONIC RETURN
ORIGINATOR (ERO) AND PREPARER
The ERO must sign this form and keep it with the required
attachments for three years.
A preparer must sign the Form PA-8453F in the space for
Preparer. If the preparer is also the ERO, do not complete
the Preparer Section; instead, mark the box labeled “Mark if
also paid preparer.”

www.revenue.pa.gov
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