M-8453CR: Nonresident Composite Return Tax Declaration for Electronic Filing (2024)
Massachusetts · Massachusetts DOR · Used for tax years 2024
Form M-8453CR is the tax declaration for electronically filing a 2024 Massachusetts nonresident composite return. It records income, income tax, refund and tax due amounts from Form MA NRCR, along with signatures confirming the return information and authorizing electronic submis
Who files this form
Form M-8453CR is the declaration for electronic filing of a 2024 Massachusetts nonresident composite return. 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 original declaration is kept by the ERO, not sent to the Massachusetts Department of Revenue (DOR).
What you'll need
Have the following available to complete and review the declaration:
- The 2024 Form MA NRCR, including line 7 for total 5.0% income, line 14 for income tax, line 26 for the refund amount, and line 27 for tax due.
- The entity’s name, federal identification number, and mailing address.
- Any accompanying schedules and statements for the return.
- The taxpayer’s proof of account, which the ERO must verify against the name or names on this form.
- The ERO’s and any separate paid preparer’s identifying information, including SSN or PTIN, EIN, and firm name and address.
How to file
- Print or type the entity information on the form.
- Complete Part 1 using the amounts from the specified lines of Form MA NRCR.
- Review the return and sign and date Part 2. The ERO must obtain the taxpayer’s signature before submitting the return to DOR.
- Have the ERO complete and sign Part 3. If a different paid preparer prepared the return, that preparer completes and signs 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-8453CR 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 it at the ERO’s business premises for three years from the related return’s filing date.
- Submitting the return before the taxpayer signs. The ERO’s declaration requires obtaining the taxpayer’s signature first.
- Entering amounts that do not match the return. The taxpayer and ERO declarations require the information on Form M-8453CR to agree with the return.
- Not paying the full tax liability on time. The taxpayer remains liable for unpaid tax and applicable penalties and interest if DOR does not receive full and timely payment.
Questions people ask
Which tax year does this form cover?
This version covers January 1 through December 31, 2024.
Where do the amounts in Part 1 come from?
Use Form MA NRCR: line 7 for total 5.0% income, line 14 for income tax, line 26 for the refund amount, and line 27 for tax due.
Do I send the original Form M-8453CR to DOR?
No. The ERO keeps the original at the ERO’s business premises for three years from the date the related return was filed.
What does my signature authorize?
It authorizes the ERO to send the return, declaration, and accompanying schedules, forms, and statements to DOR. It also allows DOR to notify the ERO or transmitter of acceptance or explain a rejection so the return can be corrected and retransmitted.
Will I receive copies of what was filed?
The ERO’s declaration states that the ERO has provided the taxpayer with a copy of all forms and information filed with DOR.