Pennsylvania PA Corporation Tax Declaration for a State e-file Report

PA Corporation Tax Declaration for a State e-file Report
2022 PA Corporate Net Income Tax Declaration for a State e-file Report (PA-8453 C)
IMPORTANT: FILL IN FORM MUST BE DOWNLOADED ONTO YOUR COMPUTER PRIOR TO COMPLETING
FILL IN FORM USING ALL CAPS.DO NOT USE DASHES (-) OR SLASHES (/) IN ANY FIELD. ENTER DATES AS MMDDYYYY. USE WHOLE DOLLARS ONLY.

PA-8453 C (SU) 09-22

PA Corporate Net Income Tax Declaration
for a State e-file Report

START

➜

2022
FEDERAL EMPLOYER
IDENTIFICATION NUMBER (FEIN)

MMDD

MMDD

For calendar year 2022 or tax year beginning,

2022, ending,

20_____.

Name of Corporation
Address

City

SECTION I

State

ZIP Code

Revenue ID Number

TAX REPORT INFORMATION (Whole dollars only.)

1. Income or Loss from Federal Return on a Separate Company Basis (From RCT-101, Section C, Line 1)

1.

2. PA Taxable Income or Loss (From RCT-101, Section C, Line 12)

2.

3. PA Corporate Net Income Tax Due (From RCT-101, Section C, Line 20)

3.

SECTION II
4a.
4b.
4c.

®
®
®

DECLARATION OF OFFICER (See instructions.) Keep a copy of the corporation's tax report, RCT-101.

I consent that the corporation's refund check may be mailed directly to the address provided on RCT-101.
I do not want a refund mailed to the corporation, or the corporation is not receiving a refund.
I authorize (1) the PA Department of Revenue and its designated financial institution to initiate an electronic funds withdrawal entry to my financial
institution account designated in the electronic portion of my 2022 Pennsylvania Corporate Net Income Tax Report for payment of my state
taxes owed; and (2) my financial institution to debit the entry to my account. I also authorize the financial institutions involved in the processing
of my electronic payment of taxes to receive confidential information necessary to answer inquiries and resolve issues related to my payment.
To revoke a payment, I must contact my financial institution account indicated in the tax preparation software for payment of the corporation state taxes.

If I filed a balance-due report, I understand if the PA Department of Revenue does not receive full and timely payment of my tax liability, I remain liable
for the tax due and all applicable interest and penalties. If I filed a joint federal and state tax return/report and there is an error on my federal return, I
understand my state report will be rejected.
Under penalties of perjury, I declare I am an officer of the above-named corporation and the information I provided to my electronic return originator (ERO)
and/or transmitter and the amounts in Part I above agree with the amounts on the corresponding lines of the corporation's 2022 Pennsylvania Corporate
Net Income Tax Report. To the best of my knowledge and belief, the corporation's report is true, correct and complete. I consent to my ERO and/or transmitter
sending the corporation's report and accompanying schedules and statements to the Internal Revenue Service (IRS) and subsequently by the IRS to the
PA Department of Revenue. I also consent to the PA Department of Revenue sending my ERO and/or transmitter, through the IRS, an acknowledgment
of receipt of transmission, an indication of whether or not the corporation's report is accepted and, if rejected, the reason(s) for rejection.
MMDDYYYY

SIGN Signature of Officer
Signature of Officer – Please sign after printing
HERE

Á

Date

Address

Title

Social Security number

City

State

ZIP Code

SECTION III DECLARATION OF ELECTRONIC RETURN ORIGINATOR (ERO) AND PAID PREPARER (See instructions.)
I declare I have reviewed the above-named corporation's report, and the entries on Form PA 8453 C are true, correct and complete to the best of my
knowledge and belief. I obtained the corporate officer's signature on this form before submitting the report to the PA Department of Revenue, provided
the corporate officer a copy of all forms and information to be filed with the PA Department of Revenue and followed all other requirements specified
by the PA Department of Revenue and in IRS Pub. 3112, IRS e-file Application and Participation, and Pub. 4163, Modernized e-File (MeF) Information
for Authorized IRS e-file Providers of forms 1120/1120S. If I am also the preparer, under penalties of perjury, I declare I examined the above-named
corporation's report, accompanying schedules and statements, and to the best of my knowledge and belief they are true, correct and complete. I understand
I am required to keep this form and the supporting documents for three years.

ERO’S
USE
ONLY

ERO’s Signature
Signature of ERO – Sign after printing

4

Firm’s name (or yours
if self-employed),
address and ZIP code

4

Date

MMDDYYYY

Check if also
paid preparer

®

Check if
self-employed

®

EIN

FIRM NAME AND ADDRESS

CITY

STATE

ERO’s SSN or PTIN

ZIP CODE

NO DASHES

Telephone Number

Under penalties of perjury, I declare I examined the above-named corporation's report, accompanying schedules and statements, and to the best of my
knowledge and belief they are true, correct and complete.
Preparer’s Signature

4

Signature of Preparer – Please sign after printing
PAID
PREPARER’S
Firm’s name (or yours
USE
if self-employed),
ONLY
CITY
address and ZIP code

4

Date MMDDYYYY

Check if
self-employed

®

Preparer’s SSN or PTIN

FIRM NAME AND ADDRESS
STATE

ZIP CODE

Telephone Number

NO DASHES

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.
Reset Entire Form

RETURN TO TOP

NEXT PAGE

PRINT FORM

2022
Instructions for PA-8453 C

PA Corporate Net Income Tax Declaration for a State e-file Report

PA-8453 C IN (SU) 09-22

GENERAL INSTRUCTIONS
If a corporate officer filing a corporation's tax report elects not
to use the federal self-select PIN, or if the report is filed as
a state stand-alone report, the PA Department of Revenue
requires electronic return originators (ERO's) to complete
and retain the PA-8453 C and supporting documents for
three years after the due date of the report or the date the
report was filed electronically, whichever date is later.
ERO's must make the documents available to the PA
Department of Revenue upon request. However, if a corporate officer and an electronic return originator elect to use a
federal self-select PIN to electronically sign a corporation’s
electronic tax report, they must complete form PA-8879 C.
You do not need to complete or retain both forms. Do not
mail the PA-8453 C and attachments to the PA
Department of Revenue unless requested.

SPECIFIC INSTRUCTIONS
NAME/ADDRESS
Print or type the corporation's name and address in the
space provided.
FEDERAL EMPLOYER IDENTIFICATION NUMBER (FEIN)
Enter the corporation's FEIN in the space provided.
REVENUE ID NUMBER
Enter the corporation's Revenue ID in the space provided.

SECTION I
TAX RETURN INFORMATION
Enter the information from the 2022 RCT-101, PA
Corporate Net Income Tax Report. Zeros may be entered
when appropriate.

SECTION II
DECLARATION OF OFFICER
NOTE: The corporate officer must check the applicable
boxes - 4a, 4b, 4c.
If there is tax due and the officer did not check Box 4c, the
corporation must pay electronically through myPATH at
mypath.pa.gov if the payment is $1000 or more. You may
also pay by certified or cashier’s check, with accompanying
payment voucher, remitted in person or by express mail
courier to the address below.
PA DEPARTMENT OF REVENUE
1854 BROOKWOOD ST
HARRSIBURG, PA 17104
The corporation must deposit the payment no later than 30
days after the due date of the federal return. For EFT
deposits to be made timely, the corporation must initiate the
transaction before midnight on the date the deposit is due.
www.revenue.pa.gov
Reset Entire Form

RETURN TO TOP

If the officer checks Box 4c, the officer must ensure the
following information relating to the financial institution
account is provided in the tax preparation software:
• Routing number
• Account number
• Type of account (checking or savings)
• Debit amount
• Debit date (date the corporation wants the payment
electronically withdrawn)
An electronically transmitted report will not be considered
complete, and therefore filed, unless either:
• PA-8453 C is signed by a corporate officer; or
• The report is filed through an ERO, and the PA-8879 C
is used to select a federal self-select PIN used to
electronically sign the report.
The officer's signature allows the PA Department of
Revenue to disclose to the ERO and/or transmitter:
• An acknowledgement that the PA Department of
Revenue has accepted the corporation's electronically
filed report;
• The reason(s) for any delay in processing the report or
refund; and
• If a refund offset may occur.
The declaration of officer must be signed and dated by the
president, vice president, treasurer, assistant treasurer,
chief accounting officer or any other corporate officer (such
as tax officer) authorized to sign the corporation's tax
report.
If the ERO makes changes to the electronic report after the
PA-8453 C has been signed by the officer, whether it was
before it was transmitted or if the report was rejected after
transmission, the ERO must have the officer complete and
sign a corrected Form PA-8453 C if either:
• The PA-taxable income or loss on Form RCT-101,
Section B Line 12, differs from the amount on the
electronic report by more than $150; or
• The PA corporate net income tax on RCT-101, Section
B Line 20, differs from the amount on the electronic
report by more than $100.

SECTION III
DECLARATION OF ELECTRONIC RETURN
ORIGINATOR (ERO) AND PREPARER
The PA Department of Revenue requires the ERO to sign
this form and keep it, along with any attachments, for three
years.
A preparer must sign the PA-8453 C in the space for
preparer. If the preparer is also the ERO, do not complete
the preparer section. Instead, check the box labeled “Check
if also paid preparer.”
PA-8453 C

PREVIOUS PAGE

1

PRINT FORM