PA-8453F: 2024 Pennsylvania Fiduciary Income Tax Declaration for Electronic Filing (PA-8453F) (2024)
Pennsylvania · Pennsylvania DOR · Used for tax years 2024
Form PA-8453F is Pennsylvania’s 2024 fiduciary income tax declaration for electronic filing of Form PA-41 for an estate or trust. It records key return amounts and the fiduciary’s signed declaration that the electronic return is true, correct and complete. It also provides option
Who files this form
PA-8453F is the declaration for an estate or trust’s electronically filed Pennsylvania fiduciary income tax return, Form PA-41.
- If the estate or trust does not use the federal self-select PIN, or files without a federal return, the electronic return originator (ERO) and transmitter must retain the completed PA-8453F and supporting documents.
- A fiduciary filing electronically from a home computer must keep the signed PA-8453F and supporting documents.
This form is normally kept in your records, not sent to the Pennsylvania Department of Revenue.
When it's due
- 2024 tax payment: Estates and trusts must submit payment due by April 15, 2025.
- 2024 electronic withdrawal: If choosing electronic funds withdrawal, enter a debit date on or before April 15, 2025.
What you'll need
Have these records ready:
- The completed 2024 PA-41 and accompanying schedules and statements. PA-8453F uses amounts from PA-41 lines 9, 12, 18, 23 and 22.
- The estate or trust’s name, employer identification number and address, plus the fiduciary’s name and title.
- Copies of state W-2s, W-2Gs and 1099s, which the form directs you to staple to it.
- For direct deposit or electronic withdrawal, proof of account ownership for the ERO. This may be a financial institution-generated check, form, report or statement with the estate or trust’s name, routing number and account number preprinted on it.
- For an account payable through another financial institution, a document showing the routing number of the institution where the account is located.
- Form PA-41 V if mailing a payment.
How to file
- Enter the estate or trust’s identifying information exactly as it appears on the electronic return. Copy the requested PA-41 amounts into Section I using whole dollars only.
- Complete Section II if choosing direct deposit or electronic funds withdrawal.
- Mark one of the declaration boxes in Section III. Review the return, then sign and date the completed PA-8453F before the return is transmitted.
- Have the ERO sign Section IV. A separate preparer must sign the preparer space. If the preparer is also the ERO, mark “Mark if also paid preparer” instead of completing the preparer section. The ERO must give the fiduciary a copy of PA-8453F.
Keep the declaration. Do not mail PA-8453F or its attachments to the department unless requested. EROs and transmitters covered by the retention requirement, and fiduciaries filing from home, must keep the documents for three years after the return’s due date or electronic filing date, whichever is later.
To mail a tax payment: Send payment with Form PA-41 V. If you did not receive the voucher, it may be completed online, printed and mailed. Make the check or money order payable to “PA Dept. of Revenue.” Write the estate or trust’s employer identification number, “2024 PA Tax” and the fiduciary’s daytime telephone number on the payment. Send it 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
- Mailing the declaration unnecessarily. Do not send PA-8453F and attachments to the department unless requested, except for the stated business-closure requirement.
- Using information that does not match the electronic return. The identifying information must match exactly, and the amounts must match the corresponding PA-41 lines.
- Signing too soon or too late. Complete Section I before signing, and sign before the return is transmitted. If the ERO changes the return after signing but before transmission, the fiduciary must complete and sign a corrected PA-8453F.
- 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 details. Deposit slips may show internal routing numbers. Contact the financial institution if the correct routing number is uncertain.
- Formatting the account number incorrectly. Include hyphens, but omit spaces and special symbols. The account number may contain up to 17 alphanumeric characters.
- Leaving the declaration choice blank. All filers must mark one of the Section III boxes.
Questions people ask
Is direct deposit or electronic withdrawal required?
No. Both are optional. Complete Section II if choosing either option.
Can I cancel an electronic tax payment?
Yes. Notify the department in writing no later than two business days before the debit date. Email requests may be sent to ra-achrevok@pa.gov. Include the estate or trust’s name, the fiduciary’s name and title, address, employer identification number, routing number, account number and payment amount.
What is the Submission ID?
It is a 20-digit number assigned by the ERO to the taxpayer’s return.
Can a refund be deposited into an account payable through another bank?
Some financial institutions may not accept these deposits, including accounts payable through another bank or credit union. The form also requires certification that the refund’s ultimate destination is within the United States or one of its territories.