M-8453: Individual Income Tax Declaration for Electronic Filing (2025)

Who files this form

Form M-8453 is the declaration for a 2025 Massachusetts individual income tax return filed electronically through an Electronic Return Originator (ERO).

The taxpayer signs Part 2 to confirm that the information is correct and authorize electronic submission. The form also provides a spouse’s signature line for a joint return. The ERO signs Part 3. A paid preparer who is not the ERO signs Part 4.

What you'll need

Have your completed 2025 Massachusetts Form 1 or Form 1-NR/PY available. Part 1 asks for these amounts from that return:

• Total 5.0% income.
• Income tax after credits.
• Massachusetts use tax.
• Massachusetts income tax withheld.
• Refund amount.
• Tax due.

The form also asks for your name, Social Security number, address and filing status, plus your spouse’s name and Social Security number if filing jointly. The ERO’s declaration states that the ERO has verified your proof of account and that it agrees with the name or names on the form.

How to file

1. Print or type your information on Form M-8453.
2. Copy the six amounts into Part 1 from the Form 1 or Form 1-NR/PY lines listed on the form.
3. Review the information and sign and date Part 2 before the ERO submits your return.
4. Have the ERO complete Part 3. A separate paid preparer completes Part 4, if applicable.

Your declaration authorizes the ERO to send your return, including the declaration and accompanying schedules, forms and statements, to the Massachusetts Department of Revenue (DOR).

Do not send the original Form M-8453 to DOR. The ERO must keep it at the ERO’s business premises for three years from the date the related return was filed. The ERO must also provide you with a copy of all forms and information filed with DOR.

Common mistakes

• Sending the original M-8453 to DOR. The form says the ERO must retain it instead, for three years from the related return’s filing date.
• Submitting the return before obtaining the taxpayer’s signature. The ERO’s declaration confirms that the signature was obtained before submission.
• Entering amounts that do not match the return. The taxpayer’s declaration confirms that the amounts on M-8453 agree with the 2025 Massachusetts return.
• Not paying the full balance on time. The declaration warns that if DOR does not receive full and timely payment, you remain liable for the tax and applicable penalties and interest.

Questions people ask

Which return supplies the amounts for Part 1?

Use your 2025 Massachusetts Form 1 or Form 1-NR/PY. Each entry in Part 1 identifies the source line for both returns.

What happens if DOR rejects my electronic return?

Your signature authorizes DOR to tell your ERO and/or transmitter why the return was rejected so it can be corrected and retransmitted.

What if my ERO is also my paid preparer?

Part 3 includes an indicator for the ERO to mark if also acting as the paid preparer. Part 4 is for a paid preparer other than the ERO.

Will I receive copies of what was filed?

The ERO’s declaration states that the ERO has provided you with a copy of all forms and information filed with DOR.

Official sources

• https://www.mass.gov/lists/dor-tax-forms-and-instructions