PA-8453C: 2025 PA Corporate Net Income Tax Declaration for a State e-file Report (PA-8453 C) (2025)

Who files this form

PA-8453 C is a declaration for a corporation’s electronically filed 2025 Pennsylvania Corporate Net Income Tax Report.

The electronic return originator (ERO) must complete and retain it if:

• The corporate officer chooses not to use the federal self-select PIN; or
• The report is filed as a state stand-alone report.

If the corporate officer and ERO use a federal self-select PIN to sign the electronic report, they must complete PA-8879 C instead. They do not need to complete or retain both forms.

What you'll need

Have these records and details available:

• The corporation’s 2025 RCT-101, PA Corporate Net Income Tax Report, with its accompanying schedules, statements and supporting documents.
• The corporation’s name, address and federal employer identification number (FEIN).
• The corporate officer’s signature, date, title and Social Security number.
• The ERO’s and, when applicable, paid preparer’s identifying and signature information requested on the form.

If the officer authorizes electronic funds withdrawal by checking Box 4c, provide the bank routing number, account number, account type (checking or savings), debit amount and requested debit date in the tax preparation software.

A certified or cashier’s check payment must have an accompanying payment voucher.

How to file

1. Enter the corporation’s name, address, FEIN and tax period.
2. Complete Section I using the 2025 RCT-101 amounts. The form identifies Section C, Line 1 for federal income or loss, Line 12 for PA taxable income or loss, and Line 16 for PA corporate net income tax due. Use whole dollars only. Enter zeros when appropriate.
3. Have an authorized corporate officer check the applicable boxes, 4a, 4b and/or 4c, and sign and date the declaration before the ERO submits the report.
4. Have the ERO sign the form. 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 that section.
5. The ERO submits the report electronically and gives the officer a copy of all forms and information being filed.

Keep PA-8453 C rather than mailing it. Do not submit it or its attachments to the PA Department of Revenue unless requested. The ERO must retain the form and supporting documents for three years after the report’s due date or electronic filing date, whichever is later. Keep a copy of the corporation’s RCT-101.

Payment options: 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 allow a certified or cashier’s check with a payment voucher, delivered in person or by express mail courier to the following address, printed here as it appears in the instructions:

PA DEPARTMENT OF REVENUE

1854 BROOKWOOD ST

HARRSIBURG, PA 17104

This address is for the payment option described above, not for routinely sending PA-8453 C.

Common mistakes

• Sending the declaration unnecessarily. Do not submit PA-8453 C or its attachments unless the department requests them.
• Missing the officer’s signature. An electronically transmitted 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/or 4c.
• Entering cents. Section I requires whole dollars only.
• Completing both signature sections when the ERO is also the preparer. Check “Check if also paid preparer” instead of completing the separate preparer section.
• Assuming e-filing settles the balance due. The corporation remains liable for unpaid tax and applicable interest and penalties if full, timely payment is not received.
• Overlooking a federal return error. For a jointly filed federal and state return/report, an error on the federal return causes the state report to be rejected.

Questions people ask

Who can sign the officer’s declaration?

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, may sign and date it.

What if the ERO changes the report after the officer signs?

The ERO must obtain a completed and signed corrected PA-8453 C if the changes cause PA taxable income or loss to differ from the electronic report by more than $150, or PA corporate net income tax to differ by more than $100. This applies to changes before transmission and changes after a report is rejected.

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 information may the department disclose to the ERO or transmitter?

The officer’s signature allows the department to disclose acceptance of the electronic report, reasons for delays in processing the report or refund, and whether a refund offset may occur.

Official sources

• https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforbusinesses/corporationtax/documents/2025/2025_pa-8453c.pdf