M-8453F: Fiduciary Tax Declaration for Electronic Filing (2024)
Massachusetts · Massachusetts DOR · Used for tax years 2024
Form M-8453F is the Massachusetts Fiduciary Tax Declaration for Electronic Filing for 2024. It records tax, credit, overpayment and balance due amounts from Form 2 and includes declarations and signatures authorizing and verifying the electronic filing.
Who files this form
Form M-8453F is the fiduciary tax declaration for a 2024 Massachusetts return submitted electronically 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. The ERO keeps the original declaration rather than sending it to the Massachusetts Department of Revenue (DOR).
What you'll need
Have the following information and records available:
- The entity’s name, federal identification number and mailing address.
- The 2024 Massachusetts Form 2. Part 1 of M-8453F uses amounts from lines 41, 44, 47, 58 and 61.
- The return’s accompanying schedules, forms 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 entity’s identifying information.
- Complete Part 1 using the amounts from the specified lines of your 2024 Form 2.
- Review the return and confirm that the amounts on M-8453F agree with it. Sign and date Part 2 before the ERO submits the return.
- Have the ERO complete and sign Part 3. If a separate paid preparer is involved, that preparer completes and signs Part 4.
The ERO electronically sends the return, including the declaration and accompanying schedules, forms and statements, to DOR. The ERO must provide the taxpayer with a copy of all forms and information filed.
Do not send the original M-8453F 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 keep the original M-8453F at its business premises for three years from the filing date of the related return.
- Assuming electronic filing removes payment responsibility. If DOR does not receive full and timely payment on a balance-due return, the taxpayer remains responsible for the tax and all applicable penalties and interest.
Questions people ask
Where do the amounts in Part 1 come from?
They come from your 2024 Form 2: line 41 for tax due before credits, line 44 for total credits, line 47 for tax after credits, line 58 for the overpayment amount, and line 61 for tax due.
What does my signature authorize?
It authorizes your ERO to send your return, declaration and accompanying schedules, forms and statements to DOR. It also allows DOR to tell your ERO or transmitter whether the return was accepted and, if rejected, why.
What happens if the electronic return is rejected?
Your declaration authorizes DOR to identify the reasons for rejection so the return can be corrected and retransmitted.
Should I receive a copy of what was filed?
Yes. The ERO’s declaration states that the ERO has provided you with a copy of all forms and information filed with DOR.
What if my ERO is also my paid preparer?
Part 3 includes a box for the ERO to check if also acting as the paid preparer. Part 4 is for a paid preparer other than the ERO.