Massachusetts Corporate Tax Declaration for Electronic Filing

Corporate Tax Declaration for Electronic Filing
Form M-8453C
2023

Form M-8453C
Corporate 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.
Corporation name 	

Federal Identification number 	

Form filed: 

Mailing address 	

City/Town 	

State 	

● 355  ● 355U  ● 355S  ● 355SC
Zip

Part 1. Tax Return Information for Electronic Filing
1	 Excise due before credits (from Form 355, line 6; Form 355U, line 24; Form 355S, line 9; or Form 355SC, line 7) .  .  .  .  .  .  .
2	 Total credits (from Form 355, line 7; Form 355U, lines 25 and 26; Form 355S, line 10; or Form 355SC, line 8) .  .  .  .  .  .  .  .  .  .
3	 Excise due before voluntary contributions (from Form 355, line 11; Form 355U, line 27; Form 355S, line 14; or Form
	
355SC, line 11). .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
4	 Overpayment amount (from Form 355, line 21; Form 355U, line 37; Form 355S, line 24; or Form 355SC, line 18). .  .  .  .  .  .  .
5	 Balance due (from Form 355, line 24; Form 355U, line 40; Form 355S, line 27; or Form 355SC, line 24).  .  .  .  .  .  .  .  .  .  .  .  .  .  .

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Part 2. 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 3. 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-8453C 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-8453C 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 the Massachusetts Department of Revenue. 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-8453C 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-8453C relates
was filed.
ERO’s signature and PTIN 	
Date 	
EIN 		
● Check if
					
self-employed
Firm name (or yours, if self-employed) and address 	
City/Town 	
State	
Zip 	
●	Check if also
					
paid preparer

Part 4. 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 	
EIN 		
●	Check if
					
self-employed
Firm name (or yours, if self-employed) and address 	

City/Town 	

State	

Zip