M-8453CR: Nonresident Composite Return Tax Declaration for Electronic Filing (2025)
Massachusetts · Massachusetts DOR · Used for tax years 2025
Form M-8453CR is the declaration for electronic filing of a 2025 Massachusetts nonresident composite return. It records income, income tax, refund and tax due amounts from Form MA NRCR and includes signatures confirming the return information and consent to electronic submission.
Who files this form
Form M-8453CR is the declaration for a 2025 Massachusetts nonresident composite return filed electronically through an Electronic Return Originator (ERO).
The form includes signatures for the taxpayer and ERO. A paid preparer who is not the ERO signs Part 4.
What you'll need
Have the following information available:
- Your 2025 Form MA NRCR. Part 1 uses total 5.0% income from line 7, income tax from line 14, refund amount from line 26, and tax due from line 27.
- The entity name, federal identification number, and mailing address.
- The return’s accompanying schedules and statements for review.
- The taxpayer’s proof of account, which the ERO declares they have verified against the name or names on this form.
- The ERO’s and, if applicable, separate paid preparer’s identifying information, including SSN or PTIN, EIN, and firm name and address.
How to file
Print or type the information on Form M-8453CR. Copy the four amounts in Part 1 from the specified lines of Form MA NRCR.
Review the return and sign and date Part 2 before the ERO submits the return to the Massachusetts Department of Revenue (DOR). The ERO completes Part 3. A paid preparer other than the ERO completes Part 4.
The ERO sends the return electronically to DOR. 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 instead.
- Submitting the return before the taxpayer signs. The ERO must obtain the taxpayer’s signature first.
- Entering amounts that do not match the return. The amounts on M-8453CR must agree with the amounts on the 2025 Massachusetts return.
- Not paying a balance due fully and on time. The taxpayer remains liable for the tax and applicable penalties and interest if DOR does not receive full and timely payment.
Questions people ask
What does my signature authorize?
Your signature consents to the ERO sending the return, declaration, and accompanying schedules, forms, and statements to DOR. It also authorizes DOR to notify the ERO or transmitter when the return is accepted or to explain a rejection.
What happens if the electronic return is rejected?
The declaration authorizes DOR to identify the reasons for rejection so the return can be corrected and sent again.
Will I receive a copy 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.
Who keeps the original Form M-8453CR?
The ERO must keep the original at the ERO’s business premises for three years from the date the related return was filed. It should not be sent to DOR.