M-8453F: Fiduciary Tax Declaration for Electronic Filing (2025)
Massachusetts · Massachusetts DOR · Used for tax years 2025
Form M-8453F is the declaration for electronically filing a 2025 Massachusetts fiduciary tax return. It records tax, credit, and overpayment amounts from Form 2 and includes declarations and signatures from the taxpayer, electronic return originator, and paid preparer, if applica
Who files this form
Form M-8453F is the declaration for a 2025 Massachusetts fiduciary return filed 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.
What you'll need
Have the following ready:
- Your 2025 Massachusetts Form 2. Part 1 uses amounts from lines 41, 44, 47, 58 and 61.
- Accompanying schedules, forms and statements for the return.
- The entity’s name, federal identification number and mailing address.
- Proof of account for the ERO to verify against the name or names on this form.
The ERO and any separate paid preparer must provide their signature, date, SSN or PTIN, EIN, and firm name and address in the applicable sections.
How to file
- Print or type the entity information and enter the five amounts from Form 2 in Part 1.
- Review the return and confirm that the amounts on M-8453F agree with your 2025 Massachusetts return. Sign and date Part 2 before the ERO submits the return.
- Have the ERO complete Part 3. If a different paid preparer prepared the return, that preparer completes Part 4.
- The ERO sends the return, including the declaration and accompanying schedules, forms and statements, electronically to the Massachusetts Department of Revenue (DOR).
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. The ERO must also give the taxpayer a copy of all forms and information filed with DOR.
Common mistakes
- Sending the original to DOR. The original M-8453F 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.
- Entering amounts that do not match the return. The taxpayer’s declaration confirms that the amounts agree with the 2025 Massachusetts return.
- Not paying the full balance on time. If DOR does not receive full and timely payment, the taxpayer remains liable for the tax and applicable penalties and interest.
Questions people ask
Where do the amounts in Part 1 come from?
They come from Form 2: tax due before credits from line 41, total credits from line 44, tax after credits from line 47, overpayment from line 58, and tax due from line 61.
What does my signature authorize?
It authorizes the ERO to send your return, declaration and accompanying materials to DOR. It also authorizes DOR to tell the ERO and/or transmitter whether the return was accepted and, if rejected, why it was rejected so it can be corrected and sent again.
Who keeps the original M-8453F?
The ERO keeps it at the ERO’s business premises for three years from the date the related return was filed. The original should not be sent to DOR.
What if the ERO is also the paid preparer?
Part 3 includes a declaration for an ERO who is also the paid preparer and a checkbox to indicate that role. Part 4 is for a paid preparer who is not the ERO.