PA-8453P: 2024 PA S Corporation/Partnership Information Return (PA-20S/PA-65) - Directory of Corporate Partners (PA-65 Corp) Tax Declaration for a State E-File Return (PA-8453P) (2024)

Who files this form

For a 2024 PA-20S/PA-65 or PA-65 Corp electronic return, the electronic return originator (ERO) must complete and retain PA-8453P if:

• The entity’s authorized signer elects not to use the federal self-selected PIN; or
• The return is filed as a state stand-alone return.

The authorized signer may be a general partner, limited liability company member, S corporation officer, authorized partner or representative.

This is a declaration to keep on file. Do not submit it to the PA Department of Revenue unless requested.

What you'll need

Have the following ready:

• The entity’s prepared 2024 PA-20S/PA-65 or PA-65 Corp return, with accompanying schedules, statements and supporting documents.
• The entity’s federal employer identification number (FEIN), name and complete address, including ZIP code.
• The return amounts needed for Section I: PA-20S/PA-65 Section II, lines 2d and 2h; Section III, line 9; Section V, line 14c; and PA-65 Corp, line 4, as applicable.
• The authorized signer’s signature, date, title, Social Security number and complete address.
• The ERO’s and, if separate, paid preparer’s identifying and signature information requested in Section III.

How to file

1. The ERO enters the tax year, entity information and Section I amounts from the entity’s 2024 return. Enter whole dollars only. Zeros may be entered when appropriate.
2. The authorized signer verifies the prepared return’s accuracy and completes Section II. The instructions direct the signer to check the authorization box for electronic funds withdrawal, electronic filing and receipt of the transmission acknowledgment.
3. The signer signs and dates the form, supplies the requested personal information and keeps a copy of the entity’s return.
4. Return the completed PA-8453P to the ERO by hand delivery, U.S. mail, private delivery service or fax. The ERO must receive it signed before transmitting the electronic return or releasing it for transmission.
5. The ERO signs and completes Section III. If the ERO is also the paid preparer, check that box instead of completing the separate preparer section. A separate paid preparer must complete the preparer section.

Do not mail PA-8453P or its attachments to the PA Department of Revenue unless requested.

Common mistakes

• Sending the declaration to the department unnecessarily. Do not submit PA-8453P and attachments unless requested.
• Transmitting the return before obtaining the signature. The ERO must first receive the completed, signed declaration.
• Using an unsupported international payment transaction. The department does not support international ACH debit transactions. The payment authorization certifies that no financial institution outside U.S. territorial jurisdiction is directly involved at any point.
• Completing both preparer areas when the ERO is also the paid preparer. Use the “Check if also paid preparer” box instead of completing the separate preparer section.
• Assuming rejection or delay removes payment responsibility. The declaration states that applicable penalties and interest remain due if the return is rejected or filing is delayed. Unpaid or late withholding liability also remains the entity’s responsibility.

Questions people ask

How long must the ERO keep PA-8453P?

The ERO must retain the form and supporting documents for three years after the return’s due date or the date it was filed electronically, whichever is later. The documents must be available to the department upon request.

Can I cancel an authorized electronic withdrawal?

You can revoke initiation of the withdrawal by notifying the PA Department of Revenue no later than two business days before the debit date. Send the notice to ra-achrevok@pa.gov or fax it to 717-772-9310.

Can the authorized signer get a copy of the declaration?

Yes. The ERO must provide a signed copy upon request. If changes are made to the return, the ERO must provide a corrected PA-8453P.

Could an error on the federal return affect the state return?

Yes. The declaration states that when a federal and state return are filed jointly, an error on the federal return will cause the state return to be rejected.

Official sources

• https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforbusinesses/partnerships-s-corps-llcs/documents/2024/2024_pa-8453p.pdf