PA-8453: 2025 Pennsylvania Individual Income Tax Declaration for Electronic Filing (PA-8453) (2025)
Pennsylvania · Pennsylvania DOR · Used for tax years 2025
Form PA-8453 is Pennsylvania’s individual income tax declaration for electronic filing for 2025. It records key amounts from your PA-40, your signed declaration that the return is true and complete, and authorization to transmit it electronically. It also includes optional direct
Who files this form
PA-8453 is the declaration for an electronically filed Pennsylvania individual income tax return.
- If a taxpayer does not use the federal self-select PIN, or files without a federal return, electronic return originators (EROs) and transmitters must retain a completed PA-8453 and supporting documents.
- Taxpayers filing electronically from a home computer must keep a signed PA-8453 and supporting documents.
Do not send this form to the Pennsylvania Department of Revenue unless requested.
When it's due
For tax year 2025, payment of tax due must be submitted by April 15, 2026.
If you choose electronic funds withdrawal, enter a debit date on or before April 15, 2026.
What you'll need
Have these records and details ready:
- Your completed 2025 PA-40. PA-8453 uses amounts from lines 11, 12, 13, 30, and 28.
- Taxpayer names, Social Security numbers, address, filing status, and daytime telephone number. Include the spouse’s information when applicable.
- Copies of state W-2s, W-2Gs, and 1099s to attach where indicated.
- For direct deposit or electronic withdrawal, your routing number, account number, and account type. For withdrawal, also choose a debit date.
- Proof of account ownership for the ERO if you choose direct deposit or electronic withdrawal. An acceptable document is a financial institution-generated check, form, report, or statement with your name, routing number, and account number preprinted on it.
For an account payable through another financial institution, also provide a document showing the routing number of the institution where the account is located.
How to file
Complete and sign
- Enter identifying information that exactly matches the electronic return.
- Complete Section I using the listed PA-40 amounts, in whole dollars.
- Complete Section II if choosing direct deposit or electronic funds withdrawal.
- Mark one of the declaration boxes in Section III. Verify the return, then sign and date PA-8453 before the return is transmitted. Both taxpayers must sign a joint return.
- The ERO must sign Section IV and give the taxpayer a copy. A separate paid preparer must sign the preparer section. If the preparer is also the ERO, the ERO marks “Mark if also paid preparer” instead.
Keep PA-8453, rather than mailing it
Do not mail PA-8453 or its attachments to the department unless requested. Home-computer filers must keep the signed form and supporting documents for three years after the return’s due date or electronic filing date, whichever is later. The same retention period applies to EROs and transmitters when the taxpayer does not use the federal self-select PIN or files without a federal return.
Paying by mail
Payment may be mailed with Form PA-40 V. Make the check or money order payable to PA Dept. of Revenue. Write the last four digits of the taxpayer’s Social Security number, “2025 PA-40 V,” and daytime telephone number on the payment. Mail to:
PA DEPT. OF REVENUE
PAYMENT ENCLOSED
1 REVENUE PLACE
HARRISBURG PA 17129-0001
If an ERO or transmitter closes its business
It must mail all forms with a letter of explanation to:
PA DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
ELECTRONIC FILING SECTION
PO BOX 280507
HARRISBURG PA 17128-0507
Common mistakes
- Sending PA-8453 when it has not been requested. Keep the form and attachments unless the department asks for them, except for the stated business-closure requirement.
- Using information that differs from the electronic return. The identifying information must match exactly.
- Signing too early. Sign only after Section I is complete and before the return is transmitted.
- Entering an invalid routing number. It must have nine digits and begin with 01 through 12 or 21 through 32. Otherwise, the direct deposit or withdrawal request will be rejected.
- Using a deposit slip to verify bank numbers. It may show internal routing numbers that are not part of the routing transit number. Contact the financial institution if unsure.
- Using an account with an ineligible additional owner. Another person’s name may appear only if that person is the taxpayer’s spouse and the filing status is married filing jointly or married filing separately.
- Assuming a bank will accept a joint refund into an individual account. Some financial institutions do not allow this. The department is not responsible if a financial institution refuses a direct deposit.
Questions people ask
Is direct deposit or electronic funds withdrawal required?
No. These options are optional. Complete Section II if you choose either one.
Do both spouses need to sign a joint return declaration?
Yes. Both taxpayers must verify the return and sign and date the completed PA-8453 before the return is transmitted.
Can I cancel an authorized electronic withdrawal?
Yes. Notify the department in writing no later than five business days before the debit date. Send the request to ra-achrevok@pa.gov and include the taxpayer’s name, address, Social Security number, routing number, account number, and payment amount.
What if my ERO changes the return after I sign?
If the ERO changes the electronic return after you sign but before transmission, you must complete and sign a corrected PA-8453.
Does filing electronically remove my responsibility to pay?
No. If the department does not receive full and timely payment, you remain liable for the tax and applicable interest and penalties.