GA-8453P: Partnership Income Tax Declaration for Electronic Filing (2024)
Georgia · Georgia DOR · Used for tax years 2024
Form GA-8453P is the signature declaration for a 2024 Georgia partnership tax return filed electronically. It summarizes the agreement between the taxpayer and the electronic return originator (ERO) or paid preparer and reports Georgia income, tax, amount due, credit to 2025, and
Who files this form
GA-8453P is the signature form for an electronically filed Georgia partnership tax return, Form GA 700. It summarizes the agreement between the taxpayer and the electronic return originator (ERO) or paid preparer.
A general partner or LLC member must review, sign, and date the completed form before the return is transmitted. The ERO must also sign and retain it. This form is not submitted to the Georgia Department of Revenue unless requested.
What you'll need
Have these records and details available to complete and review GA-8453P:
- The prepared 2024 Georgia partnership return, including accompanying schedules and statements.
- Form 700 amounts: total Georgia income from Schedule 8, line 12, and tax, amount due, credit to 2025, and refund from Schedule 3, lines 1, 10, 11, and 12.
- Either the IRS Declaration Control Number (DCN) or the Submission ID.
- Partnership details matching the electronic return, including its name, address, FEI number, K-1 counts, and applicable tax account numbers.
The ERO must keep the signed form with the required attachments.
How to file
- Enter either the IRS DCN or Submission ID, the partnership information, and the required amounts from Form 700. The information must match the electronic return.
- After the return is prepared and before it is transmitted, have a general partner or LLC member verify the return, then sign and date GA-8453P.
- Have the ERO sign the form. A separate paid preparer must sign the preparer section. If the ERO is also the paid preparer, check “Check also if paid preparer” instead of completing the separate preparer section.
- The ERO must give the taxpayer a completed copy and keep the form with required attachments for three years. The form says to retain it for three years from the end of the year in which the return is filed.
Do not mail GA-8453P. Submit it to the Georgia Department of Revenue only if requested.
If the partnership owes additional tax, it is responsible for payment. The listed methods are:
- Mail a check with payment voucher PV-CORP, available at dor.georgia.gov.
- Pay by ACH credit after registering with the DOR EFT division.
- Pay by ACH debit at https://gtc.dor.ga.gov or through the payment option in tax software.
- Pay by credit card online. Details are at https://dor.georgia.gov/taxes/how-do-i-make-tax-payment.
Common mistakes
- Mailing the form without a request. The form says not to submit it to the Georgia Department of Revenue unless requested.
- Using information that differs from the electronic return. Partnership details and all Part I amounts must match what is transmitted.
- Transmitting before the partner signs. A general partner or LLC member must verify, sign, and date the completed form before transmission.
- Changing the electronic return without a new signature. If the ERO changes the return after signing but before transmission, the taxpayer must complete and sign a corrected GA-8453P.
- Completing both preparer sections when the ERO is also the paid preparer. Use the checkbox in the ERO section instead of completing the separate preparer section.
- Failing to keep copies. The ERO must retain the form with required attachments for three years and provide a completed copy to the taxpayer.
Questions people ask
What is GA-8453P used for?
It records the signature agreement between the taxpayer and the ERO or paid preparer. The Georgia Department of Revenue may also use it to authenticate the electronic portion of Form GA 700.
Should I mail GA-8453P to Georgia?
No. Keep it for your records. Send it to the Georgia Department of Revenue only if requested.
Who signs for the partnership?
A general partner or LLC member must verify the return and sign and date the completed form before the electronic return is transmitted.
What is the difference between the DCN and Submission ID?
The IRS DCN is a 14-digit number assigned by the ERO and is the same as on the federal return. The Submission ID is a distinct 20-character identifier assigned to each electronic return transmitted to Georgia and can be used to track the return. Enter either one.
What if the return changes after I sign?
If the ERO changes the electronic return after you sign but before transmission, you must complete and sign a corrected GA-8453P.