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Pennsylvania Individual Income Tax Declaration for Electronic Filing (PA-8453)

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PENNSYLVANIA INDIVIDUAL INCOME TAX DECLARATION FOR ELECTRONIC FILING 2022

PA-8453 (EX) 11-22 (FI)

For the year Jan. 1 – Dec. 31, 2022

Primary Taxpayer’s Social Security Number

Secondary Taxpayer’s Social Security Number

Primary Taxpayer’s Name, Initial; Secondary Taxpayer’s First Name, Initial; Secondary Taxpayer’s Last Name (only if different)

Home Address (Number and Street including Rural Route or P.O. Box)

City

State

ZIP Code

Daytime Telephone Number

The above information must match that on the electronic return exactly.

Mark Proper Filing Status

SECTION I   TAX RETURN INFORMATION (whole dollars only)

1. Adjusted PA taxable income (Form PA-40, Line 11)

2. PA tax liability (Form PA-40, Line 12)

3. Total PA tax withheld (Form PA-40, Line 13)

4. Amount to be refunded (Form PA-40, Line 30)

5. Total payment (tax due) (Form PA-40, Line 28)

SECTION II   DIRECT DEPOSIT OF REFUND OR ELECTRONIC FUNDS WITHDRAWAL OF TAX DUE (optional - see instructions)

6. Routing transit number (RTN)

7. Depositor account number (DAN)

8. Type of account

9. Debit date

STAPLE COPY OF STATE W-2(s), W-2G and 1099(s) HERE

SECTION III   DECLARATION OF TAXPAYERS (sign only after Section I is complete)

10. I consent for my refund to be directly deposited as designated in Section II and declare all information shown on Lines 6 through 8 is correct. I certify the ultimate destination of the funds is within the U.S. or one of its territories. If I have filed a joint return, this is an irrevocable appointment of the other Taxpayer as an agent to receive the refund.

b. I am not receiving a refund or I do not want direct deposit of my refund.

c. I authorize the Pennsylvania Department of Revenue and its designated financial agents to initiate an electronic funds withdrawal entry to my designated account for Pennsylvania taxes owed.

Declaration choice

I declare under penalties of perjury that I have compared the information on my return with the information I provided to my electronic return originator and the amounts match those on my 2022 PA Tax Return (PA-40). To the best of my knowledge, my return is true and complete.

Primary Taxpayer Signature

Date

Secondary Taxpayer Signature

Date

I declare that I have received the above-named taxpayer’s return and that the entries on this form are complete and correct to the best of my knowledge.

SECTION IV   DECLARATION OF ELECTRONIC RETURN ORIGINATOR (ERO) AND PAID PREPARER (see instructions)

ERO’s Signature

Date

Mark if EIN/SSN or PTIN self-employed

Mark if also paid preparer

Phone Number

Firm’s Name (or yours if self-employed)

Address

City

State

ZIP Code

Phone Number

Preparer’s Signature

Date

Mark if self-employed

EIN/SSN or PTIN

Firm’s Name (or yours if self-employed)

Address

City

State

ZIP Code

Phone Number

Declaration Control Number / Submission ID

Electronic Return Originators (EROs) and paid preparers must retain this form and supporting documents for three years.

DO NOT SUBMIT THIS FORM TO THE PA DEPARTMENT OF REVENUE UNLESS REQUESTED TO DO SO.

6. Routing transit number (RTN) / 7. Depositor account number (DAN) / 8. Type of account / 9. Debit date

NOTE: The first two numbers of the RTN must be 01 through 12 or 21 through 32.

Enter text✕

What the Pennsylvania Individual Income Tax Declaration for Electronic Filing (PA-8453) is

The Pennsylvania Individual Income Tax Declaration for Electronic Filing (PA-8453) is a short declaration submitted with an electronically filed Pennsylvania individual income tax return. It documents the taxpayer's or preparer's certification that the information in the e-filed return is correct, confirms consent to electronic transmission, and provides a signature or electronic equivalent that the Department of Revenue will accept as the taxpayer's declaration. PA-8453 is not the tax return itself but is used to authenticate and retain record evidence for e-filed returns.

Why the PA-8453 matters for e-filed Pennsylvania returns

PA-8453 provides a formal record of taxpayer consent and signature for electronically filed Pennsylvania returns. It helps reduce processing friction, supports audit trails required by federal and state electronic transaction laws, and preserves the signer’s declaration of accuracy in a format accepted by the Pennsylvania Department of Revenue.

Why the PA-8453 matters for e-filed Pennsylvania returns

Who typically completes the PA-8453 and why

The PA-8453 is completed by the taxpayer or an authorized electronic return originator (ERO) when a Pennsylvania individual income tax return is filed electronically.

  • Individual taxpayers who prepare and file their own Pennsylvania return.
  • Tax preparers, CPAs, and enrolled agents filing on behalf of clients.
  • Payroll or tax service providers that transmit client returns electronically.

Use this form when your e-file provider or the state requires a signed declaration to accompany the electronic transmission.

Core parts included in a professional PA-8453 declaration

A complete PA-8453 contains the elements required to tie an electronic return to a signer and to record consent. Preparing each element clearly helps prevent rejection and supports retention requirements for audit or dispute resolution.

Taxpayer identity

Full legal name and Social Security Number or ITIN to identify the filer and match the e-filed return to the declaration.

Return details

Tax year and filing status or return type so the declaration references the correct electronically filed return.

Signature declaration

Signature or electronic signature method plus date to evidence intent to sign and consent to electronic filing.

Preparer information

Name, PTIN or firm identifier for paid preparers when applicable, and a declaration that the preparer examined the return.

Consent language

Standardized wording confirming taxpayer consent to transmit the return electronically and assumptions about accuracy.

Retention note

A statement to confirm where and how the signed declaration will be retained to satisfy recordkeeping rules.

Step-by-step: completing and submitting PA-8453

Follow this sequence to prepare PA-8453 and reduce the chance of transmission or acceptance problems.

  • 01
    Prepare return: Complete the Pennsylvania e-file return using accurate taxpayer data.
  • 02
    Complete PA-8453: Fill every required field and confirm the declaration language matches your e-file.
  • 03
    Sign declaration: Apply a handwritten or auditable e-signature and date the form.
  • 04
    Transmit and retain: ERO transmits the e-file; retain the signed declaration per recordkeeping rules.

How PA-8453 fits into the electronic filing workflow

PA-8453 is the signature-and-consent element that accompanies the electronic return and supports the Department of Revenue’s acceptance process.

  • Prepare Return: Complete the Pennsylvania individual income tax return using correct taxpayer data.
  • Attach Declaration: Complete PA-8453 and associate it with the electronic return before transmission.
  • Transmit Electronically: ERO or software provider submits the return and declaration to PA Department of Revenue.
  • Store Evidence: Retain the signed PA-8453 and audit trail for the required retention period.

Timelines and deadlines relevant to PA e-file and PA-8453

Key dates align with federal individual filing deadlines in most years. Extensions and specific state procedures can affect exact due dates.

Federal/State Due Date:

Typically April 15 for individual returns.

Extension Filing:

File federal extension by April 15; Pennsylvania generally follows federal extension rules to Oct 15.

PA-8453 Submission:

Submit PA-8453 with the electronic transmission at time of filing.

Retention Start:

Retention begins on the filing date or date of signature, whichever applies.

Correction Window:

Errors discovered after acceptance may require amended return procedures.

Penalties and risks when PA-8453 is incorrect or missing

Rejected e-file: Missing or mismatched data may force paper filing or delay.
Accuracy penalties: Incorrect returns may incur penalties under state or federal law.
Perjury exposure: False declarations may expose a signer to perjury or civil penalties.
Backup withholding: Wrong TIN could trigger 24% backup withholding.
Information penalties: Penalties under IRC §6721 may apply for incorrect information returns.
Recordkeeping failure: Failure to retain can obstruct audits or appeals.

Common mistakes to avoid when preparing PA-8453

  • Entering a name variant or initials instead of the taxpayer’s legal name can prevent automated identity matching and cause rejection or delay.
  • Transmitting a return without the signed declaration or with missing signature date often requires paper follow-up and slows processing.
  • Using an e-signature method that lacks an auditable trail or absent consent disclosures may not meet ESIGN/UETA standards for consumer-facing tax records.
  • Failing to retain the signed PA-8453 and associated audit trail can complicate responses to state inquiries or examinations years later.

Required information and fields on PA-8453 (quick reference)

Taxpayer Name: Full legal name
Taxpayer SSN: Nine-digit SSN
Tax Year: Four-digit year
Signature: Signed or e-signed
Date Signed: MM/DD/YYYY
Preparer Info: Preparer name or PTIN

Digital signing, formats, and platform requirements for PA-8453

Choose a platform that produces auditable signed PDFs, supports common document formats, and integrates with your e-file provider to attach declarations to transmissions.

  • File Format Support: PDF, DOCX and secure PDF/A output
  • Integrations: Salesforce, NetSuite, Google Workspace support
  • Authentication: Email, SMS code, or stronger signer verification

Practical tips for accurate and efficient PA-8453 completion

Following these practices reduces rejections and strengthens the evidentiary value of your electronic declaration.

Verify taxpayer identity
Confirm the taxpayer’s legal name and SSN against official documents before signing. Mismatched identity fields cause automated rejections and can delay refunds or require paper follow-up; consistent use of the same name format across return and declaration prevents mismatches.
Use auditable e-signatures
If signing electronically, use a provider that records timestamp, IP address, signer email, and a Certificate of Completion. These components support the ESIGN Act’s four-prong test (intent, consent, attribution, retention) and help defend the declaration’s validity in audits or disputes.
Retain declarations securely
Store signed PA-8453 forms and their audit trails in encrypted storage for the required retention period. Maintain controlled access and an index so you can retrieve specific declarations quickly during state or federal inquiries.
Document correction workflow
Establish a documented process for correcting errors discovered after transmission, including steps for amended returns, submitting corrected declarations if required, and logging communications with the Department of Revenue.

How PA-8453 compares with the federal IRS Form 8453

PA-8453 and IRS Form 8453 both serve as signature declarations for e-filed returns; the following table highlights practical differences relevant to filers and preparers.

Criteria PA-8453 IRS Form 8453
Use state e-file declaration federal e-file declaration
Required fields state-specific info federal-specific info
Acceptance pa dept of revenue irs e-file system
Retention follow state/federal rules follow federal rules

eSignature solution pricing comparison for PA-8453 (signNow first)

This table summarizes starting prices and key capabilities for common eSignature vendors used to collect declarations like PA-8453; signNow is listed first per vendor comparison conventions.

signNow DocuSign Adobe Sign PandaDoc HelloSign
Starting Price $8/user/mo $15/user/mo $14/user/mo $19/user/mo $15/user/mo
Free Trial 7-day free trial Varies Varies Varies Varies
Bulk Send Yes Yes Yes Yes Varies
Audit Trail Yes Yes Yes Yes Yes
HIPAA Compliant Yes Yes Yes No No

Frequently asked questions about PA-8453 and electronic signing

Answers to common questions about completing, signing, submitting, and retaining the Pennsylvania declaration for electronic filing.


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