PA-8453C: 2024 PA Corporate Net Income Tax Declaration for a State e-file Report (PA-8453 C) (2024)
Pennsylvania · Pennsylvania DOR · Used for tax years 2024
Form PA-8453 C is the declaration for a corporation’s electronically filed 2024 Pennsylvania Corporate Net Income Tax Report. It records federal income or loss, Pennsylvania taxable income or loss, and Pennsylvania corporate net income tax due, along with declarations by the corp
Who files this form
For a corporation’s 2024 electronic tax report, the electronic return originator (ERO) must complete and retain PA-8453 C if:
- The corporate officer chooses not to use the federal self-select PIN; or
- The report is filed as a state stand-alone report.
A corporate officer must sign the declaration. If the officer and ERO use a federal self-select PIN to electronically sign the report, they must complete PA-8879 C instead. Both forms are not required.
PA-8453 C is kept on file, not routinely sent to the PA Department of Revenue.
What you'll need
Have the following ready to complete PA-8453 C:
- The corporation’s 2024 RCT-101, PA Corporate Net Income Tax Report, including its accompanying schedules and statements.
- The corporation’s name, address and federal employer identification number (FEIN).
- The corporate officer’s signature, date and title, plus the ERO and paid preparer information requested on the form.
If authorizing electronic funds withdrawal in Box 4c, provide the routing number, account number, account type (checking or savings), debit amount and requested debit date in the electronic tax preparation information.
If paying by certified or cashier’s check using the delivery method in the instructions, include a payment voucher.
How to file
- Print or type the corporation’s name, address and FEIN.
- Enter the requested amounts from the 2024 RCT-101 in Section I. Use whole dollars only. Enter zeros when appropriate.
- Have the corporate officer check the applicable boxes, 4a, 4b and 4c, and sign and date Section II before the ERO submits the electronic report.
- Have the ERO sign Section III. A separate paid preparer must sign the preparer section. If the ERO is also the paid preparer, check “Check if also paid preparer” instead of completing the separate preparer section.
- Keep PA-8453 C and its supporting documents. Do not mail them to the PA Department of Revenue unless requested.
The ERO must retain the documents for three years after the report’s due date or electronic filing date, whichever is later, and make them available upon request.
Paying tax due: Box 4c authorizes electronic funds withdrawal. If tax is due and Box 4c is not checked, the instructions require electronic payment through myPATH at mypath.pa.gov for payments of $1,000 or more. They also list payment by certified or cashier’s check with a payment voucher, delivered in person or by express mail courier to:
PA DEPARTMENT OF REVENUE
1854 BROOKWOOD ST
HARRSIBURG, PA 17104
This is the payment delivery address printed in the instructions, not an instruction to mail PA-8453 C.
Common mistakes
- Sending the declaration without a request. Do not submit PA-8453 C or its attachments to the PA Department of Revenue unless requested.
- Missing the officer’s signature. The electronic report is not considered complete and filed unless the officer signs PA-8453 C or the report is filed through an ERO using PA-8879 C and a federal self-select PIN.
- Skipping the applicable boxes. The officer must check the applicable boxes, 4a, 4b and 4c.
- Entering cents. Section I requires whole-dollar amounts.
- Discarding records too soon. Retain the declaration and supporting documents for the required three-year period. Keep a copy of the corporation’s RCT-101 as well.
- Assuming electronic filing settles the balance due. The corporation remains liable for unpaid tax and applicable interest and penalties if full, timely payment is not received.
Questions people ask
Who can sign for the corporation?
The president, vice president, treasurer, assistant treasurer, chief accounting officer or another corporate officer authorized to sign the corporation’s tax report, such as a tax officer, must sign and date the officer’s declaration.
Do we need both PA-8453 C and PA-8879 C?
No. If the corporate officer and ERO use a federal self-select PIN to electronically sign the report, they must complete PA-8879 C. The instructions say you do not need to complete or retain both forms.
What do the refund boxes mean?
Box 4a gives consent to mail the corporation’s refund check to the address on RCT-101. Box 4b indicates that the officer does not want a refund mailed to the corporation, or that the corporation is not receiving a refund.
What happens if there is an error on a jointly filed federal and state return/report?
The declaration states that an error on the federal return will cause the state report to be rejected.