DO NOT SEND THIS VA-8453P TO THE VIRGINIA DEPARTMENT OF TAXATION OR THE IRS. IT MUST BE MAINTAINED IN YOUR FILES!
General Instructions
Note: Instead of filing Form VA-8453P, an authorized representative filing a pass-through entity’s return through an electronic return originator (ERO) may opt to sign the return using a personal identification number (PIN). Refer to Form VA-8879P, Virginia e-file Signature Authorization.
This form should be retained by the ERO. Do not send this form to the Virginia Department of Taxation (Virginia Tax) or the IRS.
Purpose of Form
Use Form VA-8453P to:
- Authenticate the electronic portion of Form 502, Virginia Pass-Through Entity’s Tax and PTET Tax Return,
- Authorize the ERO to transmit via a third party transmitter and
- Authorize the intermediate service provider (ISP) to transmit via a third party transmitter if you are filing online.
When and Where to File
This form must be retained by the preparer/ERO for three (3) years or for online filed returns, the pass-through entity must retain for three (3) years once the Virginia acknowledgment is received. For self-prepared returns, the transmitter must retain the form. Preparers, EROs, transmitters and or taxpayers must make the documents available to Virginia Tax upon request.
Line Instructions
Entity Name. Print or type the Pass-Through Entity’s name in the space provided.
Federal Employer Identification Number. Enter the Pass-Through Entity’s FEIN in the space provided.
Online Filed Return. This box should only be checked if the return is filed by the authorized representative via the Internet.
Part I - Number and Types of Owners
Provide requested line items from Form 502, Pass-Through Entity Return of Income and Return of Nonresident Withholding Tax and PTET Tax.
Part II - Declaration of Officer
The pass-through entity authorized representative’s signature, title, and date of signature are required.
The taxpayer must ensure that the following information relating to the financial institution account is provided in the tax preparation software:
- Routing number
- Account number
- Type of account (checking or savings)
- Direct debit amount for tax due returns
Note: Direct debits from a taxpayer’s account will occur 5 to 7 business days from the requested direct debit date.
Banking and IATs
Federal banking regulations have imposed additional reporting requirements on all electronic banking transactions that directly involve a financial institution outside of the territorial jurisdiction of the United States at any point in the process. These are called International ACH Transactions (IAT) and include electronic direct debit (tax payments).
At present, Virginia Tax does not support IAT. Taxpayers who instruct Virginia Tax to process electronic banking transactions on their behalf are certifying that the transactions do not directly involve a financial institution outside of the territorial jurisdiction of the United States at any point in the process.
Part III - Declaration of Electronic Return Originator (ERO) and Paid Preparer
Note: If the return is filed online through an ISP and/or transmitter (not using an ERO), do not complete Part III.
A paid preparer must sign Form VA-8453P in the space for Paid Preparers. EROs and Paid Preparers may sign Part III of the form using the alternative signature methods using a rubber stamp, mechanical device, such as a signature pen, or computer software program. The signature must include either a facsimile of the ERO’s signature or of the ERO’s printed name.
If the paid preparer is also the ERO, do not complete the paid preparer section. Instead, check the box labeled "Y” next to “Paid Preparer?”.
