Pennsylvania PA S Corporation/Partnership Information Return - Directory of Corporate Partners Tax Declaration for a State E-File Return

PA S Corporation/Partnership Information Return - Directory of Corporate Partners Tax Declaration for a State E-File Return
2023 PA S Corporation/Partnership Information Return (PA-20S/PA-65) - Directory of Corporate Partners (PA-65 Corp) Tax Declaration for a State E-File 
IMPORTANT: FILL IN FORM MUST BE DOWNLOADED ONTO YOUR COMPUTER PRIOR TO COMPLETING

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PA-8453P (DR) 04-23

PA S CORPORATION/PARTNERSHIP INFORMATION RETURN
(PA-20S/PA-65) - DIRECTORY OF CORPORATE PARTNERS (PA-65
CORP) TAX DECLARATION FOR A STATE E-FILE RETURN

For calendar year 2023 or tax year beginning

MMDD

, 2023, ending

2023

Federal Employer Identification Number (FEIN)

MMDD

, 20____

Name of Entity
Entity Address

City

SECTION I

State

ZIP Code

RETURN INFORMATION (Enter whole dollars only.)

1. Calculate Adjusted/Apportioned Net Business Income (Loss) (PA-20S/PA-65, Section II, Line 2d)

1.

2. Calculate Adjusted/Apportioned Net Business Income (Loss) (PA-20S/PA-65, Section II, Line 2h)

2.

3. Total Other PA PIT Income (Loss) (PA-20S/PA-65, Section III, Line 9)

3.

4. Total PA Income Tax Withheld (PA-20S/PA-65, Section V, Line 14c)

4.

5. Total Corporate Net Income Tax Withholding For All Nonfiling Corporate Partners For This Entity (PA-65 Corp, Line 4).

5.

SECTION II

DECLARATION OF GENERAL PARTNER, LIMITED LIABILITY COMPANY MEMBER, S CORPORATION
OFFICER, AUTHORIZED PARTNER OR REPRESENTATIVE (Keep a copy of the entity’s return.)

6.
I authorize the PA Department of Revenue and its designated financial institution to initiate an electronic funds withdrawal from the account designated in the
electronic portion of my 2023 PA S Corporation/Partnership Information Return (PA-20S/PA-65) or the Directory of Corporate Partners (PA-65 Corp) for payment of the state
withholding liability owed on this return. I also authorize my financial institution to debit the entry to my account and the financial institutions involved in the processing of my
electronic payment to receive confidential information necessary to answer inquiries and resolve issues related to my payment. I understand that the federal Office of Foreign
Assets Control has imposed additional reporting requirements on all electronic banking transactions that directly involve a financial institution outside of the territorial jurisdiction
of the U.S. These transactions are called international ACH transactions (IAT). I understand that presently the PA Department of Revenue does not support IAT ACH debit
transactions. I certify that the transactions do not directly involve a financial institution outside of the territorial jurisdiction of the U.S. at any point in the process. Under the
terms of this authorization, I understand that I can revoke initiation of electronic funds withdrawal by notifying the PA Department of Revenue no later than two business days
prior to the debit date. I understand that notification must be made by email to [email protected] or fax at 717-772-9310.
If I file a balance-due return, I understand that if the PA Department of Revenue does not receive full and timely payment of my withholding liability, I will remain liable for the
withholding liability and all applicable interest and penalties. If I have filed a joint federal and state tax return and there is an error on my federal return, I understand my state
return will be rejected. If any return is rejected or if any other delay in filing occurs, I understand that I will remain liable for all applicable penalties and interest.
Under penalties of perjury, I declare I am a general partner, limited liability company member, S corporation officer, authorized partner or representative of the above entity and
the information I have given 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
entity's 2023 PA S Corporation/Partnership Information Return (PA-20S/PA-65) or the Directory of Corporate Partners (PA-65 Corp). To the best of my knowledge and belief,
the entity’s return is true, correct and complete. I consent to my ERO and/or transmitter sending the entity’s return 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 and an indication of whether or not the entity’s return is accepted and, if rejected, the reason(s) for the rejection.

SIGN
HERE

Á

Authorized Signature

Date MMDDYYYY Title

Social Security Number

Signature of Officer – Please sign after printing
City

Address

SECTION III

State

ZIP Code

DECLARATION OF ELECTRONIC RETURN ORIGINATOR (ERO) AND PAID PREPARER

I declare I have reviewed the above-named entity’s return and the entries on Form PA-8453P are complete and correct to the best of my knowledge. I have obtained the
signature of a general partner, limited liability company member, S corporation officer, authorized partner or representative on this form before submitting the return to the PA
Department of Revenue, and I have provided the general partner, limited liability company member, S corporation officer, authorized partner or representative a copy of all
forms and information to be filed with the PA Department of Revenue. I have also followed all other requirements 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 1065/1120S and requirements specified by the PA Department of Revenue.
If I am also the preparer, under penalties of perjury I declare I have examined the above-named entity’s return and accompanying schedules and statements, and to the best
of my knowledge 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

Á

ERO’s Signature

Date MMDDYYYY

Signature of ERO – Sign after printing

Check if also
paid preparer

Check if
self-employed

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

FEIN
City

Address

ERO’s PTIN

State

ZIP Code

Phone Number NO DASHES

Under penalties of perjury, I declare that I have examined the above entity’s return and accompanying schedules and statements, and to the best of my knowledge and belief
they are true, correct and complete.

Á

Date MMDDYYYY

Preparer’s Signature
Signature of Preparer – Sign after printing

PAID
PREPARER’S Firm’s Name (or yours if self-employed)
USE
ONLY
Address

Check if
self-employed

Preparer’s PTIN
FEIN

City

State

ZIP Code

Phone Number NO DASHES

The ERO and paid preparer must retain this form and supporting documents for three years.
DO NOT SUBMIT THIS FORM TO THE PA DEPARTMENT OF REVENUE UNLESS REQUESTED.

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2023
Instructions for PA-8453P

PA S Corporation/Partnership Information Return (PA-20S/PA-65)
Directory of Corporate Partners (PA-65 Corp)
Tax Declaration for a State E-File Return

PA-8453P IN (DR) 04-23

PURPOSE OF FORM PA-8453P
If a general partner, limited liability company member, S
corporation officer, authorized partner or representative filing
an entity’s return elects not to use the federal self-selected
PIN, or if the return is filed as a state stand-alone return, the
PA Department of Revenue requires the electronic return
originator (ERO) to complete and retain PA-8453-P and
supporting documents for three years after the due date of
the return or the date the return was filed electronically,
whichever date is later. The ERO must make the documents
available to the PA Department of Revenue upon request.
Do not mail PA-8453-P and attachments to the PA
Department of Revenue unless requested.

LINE INSTRUCTIONS
The ERO must:
• Enter the calendar years where appropriate and the
entity’s FEIN; and
• Enter the entity's name and complete address including
ZIP code.

SECTION I
TAX RETURN INFORMATION
The ERO must complete Section I using the amounts from
the entity’s 2023 tax return. Zeros may be entered when
appropriate.

SECTION II
DECLARATION AND SIGNATURE AUTHORIZATION OF
GENERAL PARTNER, LIMITED LIABILITY COMPANY
MEMBER, S CORPORATION OFFICER, AUTHORIZED
PARTNER OR REPRESENTATIVE
The general partner, limited liability company member, S
corporation officer, authorized partner or representative
must:
• Verify the accuracy of the entity's prepared tax return;
• Check the box in Section II to authorize the PA
Department of Revenue to initiate electronic funds
withdrawal, authorize the ERO to electronically file the
entity’s tax return and consent to the ERO receiving
acknowledgment of receipt of transmission;
IMPORTANT: The federal Office of Foreign
Assets Control has imposed additional reporting

requirements on all electronic banking transactions that
directly involve a financial institution outside of the
territorial jurisdiction of the U.S. These transactions are
called international ACH transactions (IAT). Presently,
the PA Department of Revenue does not support IAT
ACH debit transactions. Taxpayers who instruct the
department to process electronic banking transactions
on their behalf are certifying that the transactions do not
directly involve a financial institution outside of the
territorial jurisdiction of the U.S. at any point in the
process.
• Sign, date and include the Social Security number of the
authorized signature along with complete address and
ZIP code;
• Keep a copy of the entity’s tax return; and
• Return the completed PA-8453-P to the ERO by hand
delivery, U.S. mail, private delivery service or fax.
NOTE: The ERO must receive the completed and
signed PA-8453-P from the general partner, limited
liability company member, S corporation officer, authorized
partner or representative before the electronic return is
transmitted or released for transmission. -

SECTION III
DECLARATION OF ELECTRONIC RETURN
ORIGINATOR AND PAID PREPARER
The PA Department of Revenue requires the ERO to sign
PA-8453-P and keep it and the supporting documents for
three years from the return due date or the date the return
was filed electronically, whichever is later.
The ERO must:
• Sign and enter the date, check box if also the paid
preparer, check box if self-employed and enter ERO’s
PTIN;
• Enter the ERO’s firm name (not the name of the
individual preparing the report);
• Provide the general partner, limited liability company
member, S corporation officer, authorized partner or
representative with a copy of the signed PA-8453-P
upon request;
• Provide the general partner, limited liability company
member, S corporation officer, authorized partner or
representative with a corrected copy of PA-8453-P if
changes are made to the return; and

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• If the preparer is also the ERO, do not complete the
preparer section; instead check the box labeled “Check
if also paid preparer”.
If the preparer is not the ERO then the preparer must:
• Sign and enter the date, check box if self-employed and
enter preparer’s PTIN; and
• Enter the paid preparer’s firm name and phone number.

2

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