M-8453C: Corporate Tax Declaration for Electronic Filing (2025)

Who files this form

Form M-8453C is the corporate tax declaration for electronic filing of a 2025 Massachusetts Form 355, 355U, 355S or 355SC through an Electronic Return Originator (ERO).

The taxpayer signs Part 2, and the ERO signs Part 3. A paid preparer who is not the ERO signs Part 4.

What you'll need

Have the following available to complete and review the declaration:

• The corporation’s 2025 Massachusetts return: Form 355, 355U, 355S or 355SC. Part 1 identifies the return lines to use for each amount.
• Accompanying schedules, forms and statements.
• The corporation’s name, federal identification number and mailing address.
• The taxpayer’s proof of account, which the ERO declares they have verified against the name or names on this form.
• The ERO’s signature, PTIN, EIN and firm contact information, plus the paid preparer’s information if a separate preparer is involved.

How to file

1. Print or type the corporation’s information and select the return form filed.
2. Complete Part 1 using the specified lines from the corporation’s 2025 Massachusetts return.
3. Review the return and sign and date Part 2. The ERO must obtain the taxpayer’s signature before submitting the return to the Massachusetts Department of Revenue (DOR).
4. Have the ERO complete Part 3. If the paid preparer is someone other than the ERO, that preparer completes Part 4.

The ERO sends the return electronically to DOR and provides the taxpayer with a copy of all forms and information filed.

Do not send the original Form M-8453C to DOR. The ERO must keep it at the ERO’s business premises for three years from the date the related return was filed.

Common mistakes

• Sending the original declaration to DOR. The form says the ERO must retain the original at the ERO’s business premises for three years from the return’s filing date instead.
• Submitting the return before the taxpayer signs. The ERO must obtain the taxpayer’s signature first.
• Using amounts that do not match the return. The taxpayer’s declaration confirms that the amounts on M-8453C agree with the 2025 Massachusetts return.
• Not paying a balance due fully and on time. The declaration states that the taxpayer remains liable for unpaid tax and all applicable penalties and interest if DOR does not receive full and timely payment.

Questions people ask

Which returns are listed on Form M-8453C?

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

What am I agreeing to when I sign?

You declare that you reviewed the return, that the amounts on M-8453C match your 2025 Massachusetts return, and that the information is true, correct and complete to the best of your knowledge and belief. You also consent to your ERO sending the return, declaration and accompanying documents to DOR.

Will my ERO be told whether the return was accepted?

Your signature authorizes DOR to notify your ERO and/or transmitter when the electronic return is accepted. If it is rejected, you authorize DOR to identify the reasons so the return can be corrected and sent again.

What if my ERO is also my paid preparer?

Part 3 includes a checkbox for an ERO who is also the paid preparer and a preparer declaration. Part 4 is for a paid preparer who is not the ERO.

Official sources

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