PA-8453F: 2025 Pennsylvania Fiduciary Income Tax Declaration for Electronic Filing (PA-8453F) (2025)
Pennsylvania · Pennsylvania DOR · Used for tax years 2025
Form PA-8453F is Pennsylvania’s fiduciary income tax declaration for electronic filing of the 2025 PA-41 return. It records the estate’s or trust’s taxable income, tax liability, payments and credits, overpayment, and tax due, along with the fiduciary’s signed declaration. It als
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 keep a completed PA-8453F and supporting documents.
A fiduciary filing electronically from a home computer must also keep a signed PA-8453F and supporting documents. This form is not sent to the PA Department of Revenue unless requested.
When it's due
- 2025 tax payment: Payment due must be submitted to the PA Department of Revenue by April 15, 2026.
- 2025 electronic funds withdrawal: The debit date entered on Line 9 must be on or before April 15, 2026.
What you'll need
Have these records and details ready:
- The completed 2025 PA-41 and its 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 complete address, plus the fiduciary’s name and title.
- Copies of state W-2, W-2G and 1099 forms to attach in the space marked on PA-8453F.
- For direct deposit or electronic funds withdrawal, the routing number, account number and account type, plus proof of account ownership for the ERO. Acceptable proof includes 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 sending payment by mail.
How to file
Complete and sign the declaration
- Enter the estate or trust and fiduciary information exactly as it appears on the electronic return.
- Complete Section I in whole dollars using the corresponding PA-41 amounts.
- Complete Section II if choosing direct deposit or electronic funds withdrawal.
- Mark one of the boxes in Section III. Review the return, then sign and date the completed PA-8453F before the return is transmitted.
- The ERO must sign the form and give the fiduciary a copy. A separate paid preparer must sign the preparer section. If the ERO is also the paid preparer, the ERO marks “Mark if also paid preparer” instead of completing the preparer section.
Keep PA-8453F, rather than mailing it
Do not mail PA-8453F or its attachments to the PA Department of Revenue unless requested.
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
Send a payment, if needed
Payment may be mailed with Form PA-41 V. If the voucher was not received, it may be completed online, printed and mailed with payment. Make the check or money order payable to PA Dept. of Revenue. Write the estate or trust’s employer identification number, “2025 PA Tax” and the fiduciary’s daytime telephone number on the payment.
Mail payment to:
PA DEPT. OF REVENUE
PAYMENT ENCLOSED
1 REVENUE PLACE
HARRISBURG PA 17129-0001
Common mistakes
- Mailing the declaration without a request. Do not submit PA-8453F and attachments unless the department requests them, except when an ERO or transmitter closes its business.
- Using information that does not match the electronic return. The identifying information must match exactly, and the declared amounts must match the corresponding PA-41 lines.
- 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 details. Deposit slips can contain internal routing numbers. Contact the financial institution if the correct routing number is uncertain.
- Assuming an account payable through another institution can accept direct deposit. Some financial institutions do not accept these deposits.
Questions people ask
How long must the signed form and supporting documents be kept?
EROs and transmitters covered by the retention requirement, and fiduciaries filing from a home computer, must keep them for three years after the return’s due date or the date it was filed electronically, whichever is later. They must make the documents available to the department upon request.
Can an electronic tax payment be canceled?
The estate or trust may revoke the withdrawal authorization by notifying the department in writing no later than five business days before the debit date. Email the request 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 if the ERO changes the return after I sign?
If the ERO changes the electronic return after signature but before transmission, the fiduciary must complete and sign a corrected PA-8453F.
Is direct deposit required?
No. Section II is optional. Section III includes a box for an estate or trust that is not receiving a refund or does not want direct deposit. All filers must mark one of the Section III boxes.