PA-8453-NRC: 2024 Nonresident Consolidated Income Tax Return (PA-40 NRC) Tax Declaration for a State E-file Return (PA-8453-NRC) (2024)

Who files this form

For an entity’s 2024 electronically filed PA-40 NRC return, the electronic return originator (ERO) must complete and retain PA-8453-NRC if:

• The entity’s authorized signer elects not to use the federal self-selected PIN; or
• The return is filed as a state stand-alone return.

The authorized signer may be a general partner, limited liability company member, S corporation officer, authorized partner or representative. This declaration is kept by the ERO, not routinely sent to the PA Department of Revenue.

What you'll need

Have the following ready:

• The entity’s prepared 2024 PA-40 NRC return, including amounts from lines 6, 8, 9, 10, 11 and 12.
• Accompanying schedules, statements and supporting documents.
• The entity’s tax year, federal employer identification number (FEIN), name and complete address, including ZIP code.
• The authorized signer’s signature, date, title, Social Security number and complete address.
• The ERO’s and, if applicable, paid preparer’s identifying and contact information requested on the form.

For electronic funds withdrawal, the authorization refers to the bank account designated in the electronic portion of the entity’s 2024 PA-40 NRC.

How to file

1. The ERO enters the entity’s identifying information and completes Section I using amounts from the 2024 return. Enter whole dollars only. Zeros may be entered when appropriate.
2. The authorized signer verifies the prepared return, completes the Section II authorization, and signs and dates the declaration. Include the requested Social Security number and address information.
3. Return the completed PA-8453-NRC to the ERO by hand delivery, U.S. mail, private delivery service or fax. The ERO must receive the signed form before transmitting the electronic return or releasing it for transmission.
4. The ERO completes the applicable ERO information and signature fields. If the ERO is also the paid preparer, check that box instead of completing the separate preparer section. Otherwise, the paid preparer completes their section.

Do not mail PA-8453-NRC or its attachments to the PA Department of Revenue unless requested. Keep a copy of the entity’s return.

Common mistakes

• Including losses on line 1. The form says not to include losses in total PA taxable income.
• Entering cents. Section I requires whole dollars only.
• Transmitting before the declaration is signed. The ERO must receive the completed, signed form before transmission or release for transmission.
• Sending the declaration to the department without a request. The form and attachments should not be submitted unless requested.
• Authorizing an unsupported international payment. The department does not support international ACH debit transactions. The payment authorization certifies that no financial institution outside U.S. territorial jurisdiction is directly involved at any point.
• Assuming rejection or delay removes payment responsibility. The declaration states that applicable penalties and interest remain the taxpayer’s responsibility if a return is rejected or filing is delayed.

Questions people ask

How long must the ERO keep the declaration?

The ERO must keep PA-8453-NRC and supporting documents for three years after the return’s due date or the date it was filed electronically, whichever is later. The documents must be available to the department upon request.

Can I cancel an authorized electronic funds withdrawal?

Yes. Notify the PA Department of Revenue no later than two business days before the debit date. Send the notice by email to ra-achrevok@pa.gov or by fax to 717-772-9310.

Can the entity get a copy of the signed declaration?

Yes. The ERO must provide the authorized signer with a copy of the signed PA-8453-NRC upon request. The ERO must also provide a corrected copy if changes are made to the return.

What if the electronic payment does not fully cover the amount owed on time?

The declaration states that the taxpayer remains liable for the withholding liability and all applicable interest and penalties if the department does not receive full and timely payment.

Official sources

• https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforbusinesses/partnerships-s-corps-llcs/documents/2024/2024_pa-8453nrc.pdf