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Form PA-8453-P

INSTRUCTIONS FOR PA-8453-P

Page 2

• Verify the accuracy of the entity's

Purpose of Form PA-8453-P

Part III - Declaration of

prepared tax return;

Electronic Return Originator

If a general partner, limited liability

and Preparer

• Check the box in Part II to

company member, S corporation

authorize the PA Department of

officer, authorized partner or

The PA Department of Revenue

Revenue to initiate electronic

representative filing an entity’s

requires the ERO to sign PA-8453-P

funds withdrawal, authorize the

return elects not to use the federal

and keep it and the supporting

ERO to electronically file the

self-selected PIN, or if the return is

documents for three years from the

entity’s tax return and consent

filed as a state stand-alone return,

return due date or the date the

to the ERO receiving acknowledg-

the PA Department of Revenue

return was filed electronically,

ment of recipe of transmission;

requires the electronic return

whichever is later.

originator (ERO) to complete and

Important. The federal Office of

The ERO must:

retain PA-8453-P and supporting

Foreign Assets Control has imposed

• Sign and enter the date, check

documents for three years after the

additional reporting requirements on

box if also the paid preparer,

due date of the return or the date

all electronic banking transactions

check box if self-employed and

the return was filed electronically,

that directly involve a financial

enter ERO’s PTIN;

whichever date is later. The ERO

institution outside of the territorial

must make the documents available

• Enter the ERO’s firm name

jurisdiction of the U.S. These

to the PA Department of Revenue

(not the name of the individual

transactions are called international

upon request. Do not mail

preparing the report);

ACH transactions (IAT). Presently, the

PA-8453-P and attachments to

• Provide the general partner,

PA Department of Revenue does not

the PA Department of Revenue

limited liability company member,

support IAT ACH debit transactions.

unless requested.

S corporation officer, authorized

Taxpayers who instruct the

partner or representative with a

department to process electronic

Line Instructions

copy of the signed PA-8453-P

banking transactions on their behalf

The ERO must:

upon request;

are certifying that the transactions

• Enter the calendar years where

do not directly involve a financial

• Provide the general partner,

appropriate and the entity’s FEIN;

institution outside of the territorial

limited liability company member,

jurisdiction of the U.S. at any point

S corporation officer, authorized

• Enter the entity's name and

in the process.

partner or representative with a

complete address including

corrected copy of PA-8453-P if

ZIP code; and

• Sign, date and include the Social

changes are made to the return;

Security number of the authorized

• Enter the S corporation's or limited

and

signature along with complete

liability company’s Revenue ID.

address and ZIP code;

• If the preparer is also the ERO,

Partnerships do not have a

do not complete the preparer

Revenue ID.

• Keep a copy of the entity’s tax

section; instead check the box

return; and

labeled “Check if also paid

Part I - Tax Return Information

• Return the completed PA-8453-P

preparer”.

The ERO must complete Part I using

to the ERO by hand delivery, U.S.

the amounts from the entity’s 2012

If the preparer is not the ERO

mail, private delivery service or

tax return. Zeros may be entered

then the preparer must:

fax.

when appropriate.

• Sign and enter the date, check

Note. The ERO must receive the

box if self-employed and enter

completed and signed PA-8453-P

Part II - Declaration and

preparer’s PTIN; and

from the general partner, limited

Signature Authorization of

liability company member,

• Enter the paid preparer’s firm

General Partner, Limited Liability

S corporation officer, authorized

name and phone number.

Company Member, S Corporation

partner or representative before the

Officer, Authorized Partner or

electronic return is transmitted or

Representative

released for transmission.

The general partner, limited

liability company member,

S corporation officer, authorized

partner or representative must:

Form Pa-8453-P - 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 - 2012 Page 2

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