M-8453ELT: 63D Entity Level Tax Declaration for Electronic Filing (2025)

Who files this form

Form M-8453ELT is the electronic filing declaration for an electing pass-through entity’s 2025 Massachusetts entity-level tax return.

An officer authorized to sign the return signs the taxpayer declaration. The electronic return originator (ERO) also signs. Part 4 is for a paid preparer who is different from the ERO.

What you'll need

Have the following ready:

• The 2025 Form 63D-ELT, including amounts from lines 1, 2, 8 and 11.
• The return’s accompanying schedules and statements for review.
• The electing entity’s name, federal identification number and 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, SSN or PTIN, date, EIN, and firm name and address. The form asks for similar information from a separate paid preparer, if applicable.

How to file

1. Print or type the entity’s information.
2. Complete Part 1 using Form 63D-ELT: copy line 1 to declaration line 1, line 2 to declaration line 2, line 8 to declaration line 3, and line 11 to declaration line 4.
3. Have the authorized officer review, sign and date Part 2 before the ERO submits the return.
4. Have the ERO complete Part 3 and a separate paid preparer complete Part 4, if applicable.

The ERO sends the return electronically to the Massachusetts Department of Revenue (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 ERO must retain it instead, at the ERO’s business premises for three years from the related return’s filing date.
• Submitting the return before obtaining the taxpayer’s signature. The ERO’s declaration requires the signature before submission.
• Entering amounts that do not match the return. The declaration amounts must agree with the 2025 Massachusetts return.
• Treating the entity-level tax election as reversible or ongoing. Once made, the election is irrevocable and valid only for the current taxable year.
• 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.

Questions people ask

What does signing the taxpayer declaration confirm?

The authorized officer declares that they examined the return and accompanying schedules and statements and that, to the best of their knowledge and belief, the return is true, correct and complete. They also confirm they were authorized to make, and have made, the required annual voluntary entity-level tax election.

Does the election carry over to another tax year?

No. The declaration states that the election is valid only for the current taxable year and is irrevocable once made.

Can DOR tell my ERO whether the return was accepted?

Yes. The taxpayer declaration authorizes DOR to notify the ERO and/or transmitter of acceptance. If the return is rejected, it authorizes DOR to identify the reasons so the return can be corrected and retransmitted.

Will I receive a copy 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.

Official sources

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