M-8453P: Partnership Tax Declaration for Electronic Filing (2025)
Massachusetts · Massachusetts DOR · Used for tax years 2025
Form M-8453P is the declaration for electronic filing of a 2025 Massachusetts partnership tax return. It records selected receipts, profit, and income or loss amounts and includes taxpayer, electronic return originator, and paid preparer declarations and signatures.
Who files this form
Form M-8453P is the Massachusetts Partnership Tax Declaration for Electronic Filing for tax year 2025. It is used for a partnership return sent electronically to the Massachusetts Department of Revenue (DOR) by an Electronic Return Originator (ERO).
The taxpayer signs Part 3, and the ERO signs Part 4. A paid preparer who is not the ERO signs Part 5.
What you'll need
Have the following information available to complete and review the declaration:
- The entity’s name, federal identification number and mailing address.
- Form 1065 amounts from lines 1c, 3 and 23, plus Schedule K, lines 2 and 3c, for Part 1.
- The 2025 Massachusetts return to check that the amounts agree, along with accompanying schedules and statements.
- The transmitter’s name.
- The ERO’s signature, PTIN, EIN and firm contact information, plus the paid preparer’s information if the preparer is someone other than the ERO.
The ERO’s declaration also states that the ERO has verified the taxpayer’s proof of account and that it agrees with the names shown on the form.
How to file
- Print or type the entity information, return amounts and transmitter’s name.
- Review the declaration and check that the amounts agree with the 2025 Massachusetts return. The taxpayer must sign before the ERO submits the return to DOR.
- Have the ERO complete and sign Part 4. If a separate paid preparer is involved, that preparer completes and signs Part 5.
- 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-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.
Common mistakes
- Sending the original declaration to DOR. The form says 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 the taxpayer signs. The ERO’s declaration requires the taxpayer’s signature before submission.
- Assuming electronic filing removes payment responsibilities. If DOR does not receive full and timely payment on a balance-due return, the taxpayer remains liable for the tax and applicable penalties and interest.
- Not printing or typing the form. The form specifically asks you to print or type.
Questions people ask
What am I confirming when I sign?
You declare, under penalties of perjury, that you reviewed the return information against the information provided to your ERO, that the amounts agree with your 2025 Massachusetts return, and that the information is true, correct and complete to the best of your knowledge and belief.
Can DOR tell my ERO whether the return was accepted?
Yes. Your signature authorizes DOR to tell your ERO and/or transmitter when the electronic return has been accepted. If it is rejected, you authorize DOR to identify the reasons 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 4 includes a box for the ERO to check if also the paid preparer and a declaration covering that role. Part 5 is for a paid preparer who is someone other than the ERO.