PA-8453-NRC: 2025 Nonresident Consolidated Income Tax Return (PA-40 NRC) Tax Declaration for a State E-file Return (PA-8453-NRC) (2025)

Who files this form

For an entity’s 2025 PA-40 NRC return, the electronic return originator (ERO) must complete and retain PA-8453-NRC if the entity’s authorized signer chooses not to use the federal self-selected PIN or if 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 available:

• The entity’s prepared 2025 PA-40 NRC return, including amounts from lines 6 and 8 through 12.
• The entity’s federal employer identification number (FEIN), name and complete address, including ZIP code.
• The authorized signer’s Social Security number, title, address, signature and date.
• The ERO’s and, when separate, paid preparer’s identifying information and signatures requested on the form.
• The return’s accompanying schedules, statements and supporting documents.

How to file

1. The ERO enters the tax year, entity information and Section I amounts from the entity’s 2025 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 with the requested identifying information. Keep a copy of the entity’s return.
3. Return the completed, signed PA-8453-NRC to the ERO by hand delivery, U.S. mail, private delivery service or fax. The ERO must receive it before transmitting or releasing the electronic return for transmission.
4. The ERO completes the ERO portion of Section III. If the paid preparer is a different person, that preparer completes the paid preparer portion.

Do not mail PA-8453-NRC or its attachments to the PA Department of Revenue unless requested.

Common mistakes

• Including losses in line 1. The form says not to include losses in total PA taxable income.
• Entering cents. Section I requires whole dollars only.
• Transmitting the return before the ERO receives the completed, signed declaration.
• Sending this form and its attachments to the department without a request.
• Completing the separate paid preparer section when the preparer is also the ERO. Instead, check “Check if also paid preparer.”
• Assuming a rejected or delayed return removes payment responsibility. The declaration says applicable penalties and interest remain the entity’s responsibility.

Questions people ask

How long must the form be kept?

The ERO must retain 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. The form also requires the paid preparer to retain the form and supporting documents for three years.

Can I cancel an authorized electronic funds withdrawal?

You can revoke initiation of the withdrawal by notifying the PA Department of Revenue no later than five business days before the debit date. Send notification to ra-achrevok@pa.gov or fax it to 717-772-9310.

Can the electronic withdrawal involve a foreign financial institution?

The department does not support international ACH debit transactions. By authorizing the transaction, you certify that it does not directly involve a financial institution outside U.S. territorial jurisdiction at any point in the process.

What if the return changes after the declaration is prepared?

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

Official sources

• https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforbusinesses/partnerships-s-corps-llcs/documents/2025/2025_pa-8453nrc.pdf