M-8453C: Corporate Tax Declaration for Electronic Filing (2024)

Who files this form

Form M-8453C is the corporate tax declaration for electronic filing of a 2024 Massachusetts Form 355, 355U, 355S or 355SC.

The taxpayer signs Part 2, and the Electronic Return Originator (ERO) signs Part 3. A paid preparer who is not the ERO signs Part 4. The ERO keeps the original M-8453C rather than sending it to the Massachusetts Department of Revenue (DOR).

What you'll need

Have the following available to complete and review the declaration:

• Your completed 2024 Massachusetts Form 355, 355U, 355S or 355SC, including accompanying schedules and statements.
• The corporation’s name, federal identification number and mailing address.
• The return amounts for excise due before credits, total credits, excise due before voluntary contributions, overpayment and balance due.
• The taxpayer’s proof of account, which the ERO must verify against the name or names on this form.
• The ERO’s signature, PTIN, EIN and firm information, plus the same information for a separate paid preparer, if applicable.

How to file

1. Print or type the corporation’s identifying information and mark which return is being filed.
2. Complete Part 1 using the return lines identified beside each amount.
3. Review the declaration and sign and date Part 2. The ERO must obtain the taxpayer’s signature before submitting the return to DOR.
4. Have the ERO complete Part 3. If a different paid preparer prepared the return, that preparer completes Part 4.

The declaration authorizes the ERO to send the return, including the declaration and accompanying schedules, forms and statements, to DOR electronically.

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

Common mistakes

• Sending the original declaration to DOR. The form says the ERO must keep it at the ERO’s business premises for three years from the related return’s filing date.
• Submitting the return before getting the taxpayer’s signature. The ERO must obtain that signature first.
• Failing to pay a balance due in full and on time. The declaration warns that the taxpayer remains liable for unpaid tax and applicable penalties and interest.

Questions people ask

Which corporate returns are listed on M-8453C?

The form lists Forms 355, 355U, 355S and 355SC.

Does the taxpayer get a copy of the filed information?

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

What happens if DOR rejects the electronic return?

By signing, the taxpayer authorizes DOR to tell the ERO and/or transmitter the reasons for rejection so the return can be corrected and retransmitted.

What if the ERO is also the paid preparer?

Part 3 has a box to check if the ERO is also the paid preparer. Part 4 is for a paid preparer other than the ERO.

Official sources

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