Massachusetts Corporate Tax Declaration for Electronic Filing
Extracted from PDF file 2019-massachusetts-form-m-8453c.pdf, last modified January 2020
Corporate Tax Declaration for Electronic Filing2019 Form M-8453C Corporate Tax Declaration for Electronic Filing Massachusetts Department of Revenue Please print or type. Privacy Act Notice available upon request. For the year January 1– December 31, 2019. Corporation name Federal Identification number Form filed: Mailing address City/Town State 355 355U 355S 355SC Zip Part 1. Tax Return Information for Electronic Filing 1 Excise due before credits (from Form 355, line 6; Form 355U, line 24; Form 355S, line 9; or Form 355SC, line 7). . . . . . . . . 1 2 Total credits (from Form 355, line 7; Form 355U, lines 25 and 26; Form 355S, line 10; or Form 355SC, line 8). . . . . . . . . . . 2 3 Excise due before voluntary contributions (from Form 355, line 11; Form 355U, line 27; Form 355S, line 14; or Form 355SC, line 11). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 Overpayment amount (from Form 355, line 21; Form 355U, line 37; Form 355S, line 24; or Form 355SC, line 18). . . . . . . . . 4 5 Balance due (from Form 355, line 24; Form 355U, line 40; Form 355S, line 27; or Form 355SC, line 24). . . . . . . . . . . . . . . . 5 Part 2. Declaration and Signature of Taxpayer Under pains and penalties of perjury, I declare that I have reviewed the information on my return with the information I have provided to my Electronic Return Originator and that the amounts above agree with the amounts shown on my 2019 Massachusetts return. To the best of my knowledge and belief this information is true, correct and complete. I consent that my return, including this declaration and accompanying schedules, forms and statements be sent to the Massachusetts Department of Revenue by my Electronic Return Originator. I authorize DOR to inform my Electronic Return Originator and/or the transmitter when my electronic return has been accepted. In the event that it is rejected, I authorize DOR to identify the reasons for rejection so that the return can be corrected and re-transmitted. If I have filed a balance due return, I understand that if DOR does not receive full and timely payment of my tax liability, I will remain liable for the tax liability and all applicable penalties and interest. Your signature Date Part 3. Declaration and Signature of Electronic Return Originator (ERO) I declare that I have reviewed the above taxpayer’s return and that the entries on this M-8453C are complete and correct to the best of my knowledge. (Collectors are not responsible for reviewing the taxpayer’s return; however, they must ensure that the M-8453C accurately reflects the data on the return.) I have obtained the taxpayer’s signature before submitting this return to the Massachusetts Department of Revenue. I have provided the taxpayer with a copy of all forms and information filed with the Massachusetts Department of Revenue. If I am also the paid preparer, under pains and penalties of perjury I declare that I have examined the above taxpayer’s return and accompanying schedules and statements and to the best of my knowledge and belief, they are true, correct and complete. I declare that I have verified the taxpayer’s proof of account and it agrees with the name(s) shown on this form. This declaration of paid preparer (other than taxpayer) is based on all information of which the preparer has any knowledge. Original Forms M-8453C should not be sent to DOR, but must instead be retained by the ERO on the ERO’s business premises for a period of three years from the date the return to which the M-8453C relates was filed. ERO’s signature and SSN or PTIN Date EIN Firm name (or yours, if self-employed) and address City/Town State Check if self-employed Zip Check if also paid preparer Part 4. Declaration and Signature of Paid Preparer (if other than ERO) Under pains and penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief it is true, correct and complete. This declaration of paid preparer (other than taxpayer) is based on all information of which the preparer has any knowledge. Paid preparer’s signature and SSN or PTIN Date EIN Firm name (or yours, if self-employed) and address City/Town State Check if self-employed Zip
More about the Massachusetts Form M-8453C Corporate Income Tax Tax Credit
We last updated the Corporate Tax Declaration for Electronic Filing in March 2020, and the latest form we have available is for tax year 2019. This means that we don't yet have the updated form for the current tax year. Please check this page regularly, as we will post the updated form as soon as it is released by the Massachusetts Department of Revenue. You can print other Massachusetts tax forms here.
Other Massachusetts Corporate Income Tax Forms:
|Form Code||Form Name|
|Schedule 3K-1||Partner's Distributive Share|
|Form 355S-PV||Massachusetts Corporate Payment Voucher|
|Form 355-ES-2019||Corporate Estimated Tax Payment Vouchers|
|Form 3||Partnership Return|
|Schedule NTS-L-NR/PY||No Tax Status and Limited Income Credit|
Massachusetts usually releases forms for the current tax year between January and April. We last updated Massachusetts Form M-8453C from the Department of Revenue in March 2020.
Form M-8453C is a Massachusetts Corporate Income Tax form. States often have dozens of even hundreds of various tax credits, which, unlike deductions, provide a dollar-for-dollar reduction of tax liability. Some common tax credits apply to many taxpayers, while others only apply to extremely specific situations. In most cases, you will have to provide evidence to show that you are eligible for the tax credit, and calculate the amount of the credit to which you are entitled.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of Massachusetts Form M-8453C
We have a total of nine past-year versions of Form M-8453C in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
While we do our best to keep our list of Massachusetts Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.