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Form PA-8453-C

Page 2

GENERAL INSTRUCTIONS FOR FORM PA-8453-C

An electronically transmitted report will not be considered complete,

and therefore filed, unless either:

If a corporate officer filing a corporation's tax report elects not to use

the federal self-select PIN, or if the report is filed as a state stand-

Form PA-8453-C is signed by a corporate officer, scanned into a

alone report, the PA Department of Revenue requires electronic return

PDF file and transmitted with the report; or

originators (ERO's) to complete and retain Forms PA-8453-C and sup-

porting documents for three years after the due date of the report or

The report is filed through an ERO, and Form PA-8879-C is used

the date the report was filed electronically, whichever date is later.

to select a federal self-select PIN used to electronically sign the

ERO's must make the documents available to the PA Department of

report.

Revenue upon request. Do not mail Form PA-8453-C and attach-

ments to the PA Department of Revenue unless requested.

The officer's signature allows the PA Department of Revenue to

disclose to the ERO and/or transmitter:

An acknowledgement that the PA Department of Revenue has

SPECIFIC INSTRUCTIONS

accepted the corporation's electronically filed report;

Name/Address. Print or type the corporation's name and address in

the space provided.

The reason(s) for any delay in processing the report or refund;

Employer Identification Number (EIN). Enter the corporation's

and

EIN in the space provided.

If a refund offset may occur.

PA Tax Account ID Number. Enter the corporation's PA Tax Account

ID number in the space provided.

The declaration of officer must be signed and dated by the president,

vice president, treasurer, assistant treasurer, chief accounting officer

PART I. TAX RETURN INFORMATION

or any other corporate officer (such as tax officer) authorized to sign

the corporation's tax report.

Enter the information from the 2011 Pennsylvania Corporate Tax

Report. Zeros may be entered when appropriate.

If the ERO makes changes to the electronic report after Form

PA-8453-C has been signed by the officer, whether it was before it was

PART II. DECLARATION OF OFFICER

transmitted or if the report was rejected after transmission, the ERO

NOTE: The corporate officer must check all applicable boxes on Line

must have the officer complete and sign a corrected Form PA-8453-C

if either:

If there is tax due and the officer did not check Box 6c, the

The total PA-taxable income on Form RCT-101, Section C Line 12,

corporation must pay electronically through e-TIDES or mail a check

differs from the amount on the electronic report by more than

with accompanying payment voucher to pay its tax. The corporation

$150; or

must deposit the payment no later than the 15th day of the fourth

month after the end of its tax year. For EFT deposits to be made time-

The taxable income on Form RCT-101, Section C Line 12, dif-

ly, the corporation must initiate the transaction at least one business

fers from the amount on the electronic report by more than

day before the date the deposit is due.

$100 .

If the officer checks Box 6c, the officer must ensure the following

information relating to the financial institution account is provided in

PART III. DECLARATION OF ELECTRONIC RETURN

the tax preparation software:

ORIGINATOR (ERO) AND PREPARER

Routing number

The PA Department of Revenue requires the ERO to sign this form and

Account number

keep it with any attachments for three years.

Type of account (checking or savings)

A preparer must sign Form PA-8453-C in the space for

Debit amount

preparer. If the preparer is also the ERO, do not complete the

preparer section. Instead, check the box labeled “Check if also paid

Debit date (date the corporation wants the payment

electronically withdrawn)

preparer.”

Form Pa-8453-C - Pennsylvania Corporation Tax Declaration For A State E-File Report - 2011 Page 2

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