M-8453P: Partnership Tax Declaration for Electronic Filing (2024)
Massachusetts · Massachusetts DOR · Used for tax years 2024
Form M-8453P is the Massachusetts Partnership Tax Declaration for Electronic Filing for 2024. It records receipts, gross profit, and business and rental income or loss from Form 1065, along with declarations and signatures authorizing and verifying the electronic filing.
Who files this form
Form M-8453P is the partnership tax declaration for electronic filing of a 2024 Massachusetts return. The taxpayer signs it to confirm the return information and consent to submission by an Electronic Return Originator (ERO).
What you'll need
Have these records and details available:
- The 2024 Massachusetts return, so the taxpayer can check that the amounts agree.
- Form 1065, lines 1c, 3 and 23, and Schedule K, lines 2 and 3c, for the five amounts in Part 1.
- Accompanying schedules and statements for review.
- The taxpayer’s proof of account, which the ERO must verify against the name or names on the form.
- The entity’s name, federal identification number and mailing address.
- The transmitter’s name and the ERO’s signature, PTIN, EIN and business address. If a separate paid preparer is involved, their information and signature belong in Part 5.
How to file
- Print or type the entity information and complete Part 1 using the listed Form 1065 amounts.
- Enter the transmitter’s name in Part 2.
- Review the information against the 2024 Massachusetts return, then sign and date Part 3. The ERO must obtain the taxpayer’s signature before submitting the return.
- Have the ERO complete Part 4. A paid preparer other than the ERO completes Part 5.
- The ERO sends the electronic return, including the declaration and accompanying schedules, forms and statements, to the Massachusetts Department of Revenue (DOR).
Do not send the original M-8453P 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 M-8453P to DOR. The ERO must retain it at the ERO’s business premises for three years from the related return’s filing date.
- Submitting the return before getting the taxpayer’s signature. The ERO must obtain the signature first.
- Leaving amounts unchecked. The taxpayer’s declaration confirms that the amounts on M-8453P agree with the 2024 Massachusetts return.
- Assuming electronic filing removes payment responsibility. If DOR does not receive full and timely payment, the taxpayer remains liable for the tax and applicable penalties and interest.
- Overlooking the completion reminder. The form says to print or type.
Questions people ask
What does my signature authorize?
Your signature consents to the ERO sending your return, declaration and accompanying schedules, forms and statements to DOR. It also authorizes DOR to tell the ERO and/or transmitter whether the electronic return was accepted and, if rejected, why.
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 retransmitted.
Should I receive a copy of what was filed?
Yes. The ERO’s declaration states that the ERO has provided the taxpayer with a copy of all forms and information filed with DOR.
Who signs if the paid preparer is not the ERO?
The separate paid preparer signs Part 5. The ERO signs Part 4, which includes a checkbox for an ERO who is also the paid preparer.