M-8453ELT: 63D Entity Level Tax Declaration for Electronic Filing (2024)

Who files this form

Form M-8453ELT is the electronic filing declaration for an electing pass-through entity’s 2024 Massachusetts 63D entity-level tax return.

An officer authorized to sign the return signs the taxpayer declaration. The electronic return originator (ERO) also signs. A paid preparer who is not the ERO has a separate signature section.

What you'll need

Have the following ready:

• The entity’s 2024 Form 63D-ELT, including accompanying schedules and statements.
• The entity’s name, federal identification number and address.
• Amounts from Form 63D-ELT: line 1 for income subject to tax, line 2 for tax due, line 8 for tax overpaid and line 11 for the balance due.
• The taxpayer’s proof of account, which the ERO declares they have verified against the name shown on this form.
• The ERO’s and any separate paid preparer’s signature, date, SSN or PTIN, EIN, and firm name and address.

How to file

1. Print or type the entity’s identifying information.
2. Complete Part 1 using the amounts from the specified lines of the 2024 Form 63D-ELT.
3. Have the authorized officer sign and date Part 2 before the ERO submits the return to the Massachusetts Department of Revenue (DOR).
4. Have the ERO complete Part 3. A paid preparer other than the ERO 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-8453ELT 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 original must stay at the ERO’s business premises for three years from the related return’s filing date.
• Submitting before the taxpayer signs. The ERO must obtain the taxpayer’s signature before submitting the return.
• Using amounts that do not match the return. The declaration’s amounts must agree with the 2024 Massachusetts return.
• Assuming electronic filing settles a balance due. If DOR does not receive full and timely payment, the taxpayer remains liable for the tax and applicable penalties and interest.
• Treating the election as reversible or ongoing. Once made, the entity-level tax election is irrevocable and valid only for the current taxable year.

Questions people ask

What tax period does this form cover?

This version covers January 1 through December 31, 2024.

Where do the amounts in Part 1 come from?\n

They come from Form 63D-ELT: lines 1, 2, 8 and 11, respectively.

Do I send the original Form M-8453ELT to DOR?

No. The ERO keeps the original at its business premises for three years from the date the related return was filed.

Can the entity-level tax election be revoked?

The declaration states that once made, the election is irrevocable and valid only for the current taxable year.

What happens if DOR rejects the electronic return?

The taxpayer authorizes DOR to give the ERO and/or transmitter the reasons for rejection so the return can be corrected and transmitted again.

Official sources

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