PA-8453P: 2025 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) (2025)

Who files this form

For an entity’s 2025 electronic return, the electronic return originator (ERO) must complete and keep PA-8453P if either:

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

This declaration covers the PA S Corporation/Partnership Information Return (PA-20S/PA-65) or Directory of Corporate Partners (PA-65 Corp). It must be signed by a general partner, limited liability company member, S corporation officer, authorized partner or representative.

Do not send PA-8453P to the PA Department of Revenue unless requested.

What you'll need

Have these records and details ready:

• The entity’s prepared 2025 PA-20S/PA-65 or PA-65 Corp, including accompanying schedules, statements and supporting documents.
• The entity’s tax year, federal employer identification number (FEIN), name and complete address, including ZIP code.
• The return amounts needed for Section I: PA-20S/PA-65 lines 2d, 2h, 9 and 14c, or PA-65 Corp line 4, as applicable.
• The authorized signer’s title, Social Security number and complete address.
• The ERO’s and any separate paid preparer’s identification and firm details requested on the form.

How to file

1. The ERO completes the return information. Enter the entity’s identifying details and Section I amounts from its 2025 return. Use whole dollars only. Zeros may be entered where appropriate.
2. The authorized signer reviews and signs. Verify the prepared return, complete the Section II authorization, and sign and date the declaration. Include the requested signer information and keep a copy of the entity’s return.
3. Return the signed declaration to the ERO. Use hand delivery, U.S. mail, private delivery service or fax. The ERO must receive it before the electronic return is transmitted or released for transmission.
4. The ERO completes Section III. The ERO signs and supplies the required details. A separate paid preparer completes the paid preparer section. If the ERO is also the paid preparer, check “Check if also paid preparer” instead of completing that section.

The ERO electronically files the entity’s return and retains PA-8453P and supporting documents. Do not mail the declaration or attachments to the PA Department of Revenue unless requested.

Common mistakes

• Sending the declaration to the department without a request. The form specifically says not to submit it unless requested.
• Transmitting the return before obtaining the signed declaration. The ERO must receive the completed, signed form first.
• Entering cents in Section I. Return information must be entered in whole dollars only.
• Completing both preparer areas when the ERO is also the paid preparer. Check the applicable box instead of completing the separate paid preparer section.
• Assuming a rejected or delayed return removes payment obligations. The declaration states that applicable penalties and interest still apply. Full and timely payment of withholding liability is still required.

Questions people ask

How long must the ERO keep PA-8453P?

The ERO must keep 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 PA Department of Revenue upon request.

Can I get a copy of the signed declaration?

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

Can I cancel an authorized electronic funds withdrawal?

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

Can the electronic payment involve a financial institution outside the United States?

The department does not support international ACH debit transactions. By authorizing the electronic banking transaction, you certify that it does not directly involve a financial institution outside U.S. territorial jurisdiction at any point in the process.

Official sources

• https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforbusinesses/partnerships-s-corps-llcs/documents/2025/2025_pa-8453p.pdf