IMPORTANT: FILL IN FORM MUST BE DOWNLOADED ONTO YOUR COMPUTER PRIOR TO COMPLETING

                                                              NONRESIDENT CONSOLIDATED  
                                                          INCOME TAX RETURN (PA-40 NRC)  
START PA-8453-NRC (DR) 04-23                       TAX DECLARATION FOR A STATE E-FILE RETURN                                                              2023
                                                                                                                        Federal Employer Identification Number (FEIN)
Ü     For calendar year 2023 or tax year beginning MMDD       , 2023, ending          MMDD     , 20_  ___
      Name of Entity 

      Entity Address                                                                                  City                                          State  ZIP Code

      SECTION I            RETURN INFORMATION (Enter whole dollars only.)
      1. Total PA Taxable Income (PA-40 NRC, Line 6. Do Not Include Losses)                                                              1. 
      2. Total PA Tax Withheld and Submitted for Qualifying Electing Nonresident Individual Owners ( PA-40 NRC Line 8)                   2. 
      3. 2023 Extension Payment (PA-40 NRC Line 9)                                                                                       3. 
      4. Total Other Credits (PA-40 NRC Line 10)                                                                                         4. 
      5. Total PA Credits (PA-40 NRC Line 11)                                                                                            5. 
      6. Total PA Tax Due on PA Taxable Income to the Nonresident Individuals Included on the PA-40 NRC (Line 12 PA-40 NRC)              6.

      SECTION II           DECLARATION OF GENERAL PARTNER, LIMITED LIABILITY COMPANY MEMBER, S CORPORATION  
                           OFFICER, AUTHORIZED PARTNER OR REPRESENTATIVE (Keep a copy of the entity’s return.)
      7.    I authorize the PA Department of Revenue and its designated financial institution to initiate an electronic funds withdrawal  from the account designated in the
      electronic portion of my 2023 Nonresident Consolidated Income Tax Return (PA-40 NRC) for payment of the state withholding liability owed on this return. I also authorize my
      financial institution to debit the entry to my account and the financial institutions involved in the processing of my electronic payment to receive confidential information
      necessary to answer inquiries and resolve issues related to my payment. I understand that the federal Office of Foreign Assets Control has imposed additional reporting
      requirements on all electronic banking transactions that directly involve a financial institution outside of the territorial jurisdiction of the U.S. These transactions are called
      international ACH transactions (IAT). I understand that presently the PA Department of Revenue does not support IAT ACH debit transactions. I certify that the transactions do 
      not directly involve a financial institution outside of the territorial jurisdiction of the U.S. at any point in the process. Under the terms of this authorization, I understand that I
      can revoke initiation of electronic funds withdrawal by notifying the PA Department of Revenue no later than two business days prior to the debit date. I understand that
      notification must be made by email to ra-achrevok@pa.gov or fax at 717-772-9310.
      If I file a balance-due return, I understand that if the PA Department of Revenue does not receive full and timely payment of my withholding liability, I will remain liable for the 
      withholding liability and all applicable interest and penalties. If I have filed a joint federal and state tax return and there is an error on my federal return, I understand my state 
      return will be rejected. If any return is rejected or if any other delay in filing occurs, I understand that I will remain liable for all applicable penalties and interest. 
      Under penalties of perjury, I declare I am a general partner, limited liability company member, S corporation officer, authorized partner or representative of the above entity and 
      the information I have given my electronic return originator (ERO) and/or transmitter and the amounts in Part I above agree with the amounts on the corresponding lines of the 
      entity's 2023 Nonresident Consolidated Income Tax Return (PA-40 NRC). To the best of my knowledge and belief, the entity’s return is true, correct and complete. I consent 
      to my ERO and/or transmitter sending the entity’s return and accompanying schedules and statements to the Internal Revenue Service (IRS) and subsequently by the IRS to 
      the PA Department of Revenue. I also consent to the PA Department of Revenue sending my ERO and/or transmitter through the IRS an acknowledgment of receipt of 
      transmission and an indication of whether or not the entity’s return is accepted and, if rejected, the reason(s) for the rejection.
      SIGN        Authorized Signature                                      Date      MMDDYYYY Title                                                  Social Security Number
      HERE  Á     Signature of Officer – Please sign after printing
                  Address                                                                      City                                      State        ZIP Code

      SECTION III          DECLARATION OF ELECTRONIC RETURN ORIGINATOR (ERO) AND PAID PREPARER
      I declare I have reviewed the above-named entity’s return and the entries on Form PA-8453-NRC are complete and correct to the best of my knowledge. I have obtained the 
      signature of a general partner, limited liability company member, S corporation officer, authorized partner or representative on this form before submitting the return to the PA 
      Department of Revenue, and I have provided the general partner, limited liability company member, S corporation officer, authorized partner or representative a copy of all 
      forms and information to be filed with the PA Department of Revenue. I have also followed all other requirements in IRS Pub. 3112, IRS e-file Application and Participation, 
      and Pub. 4163, Modernized e-File (MeF) Information for Authorized IRS e-file Providers of Forms 1065/1120S and requirements specified by the PA Department of Revenue. 
      If I am also the preparer, under penalties of perjury I declare I have examined the above-named entity’s return and accompanying schedules and statements, and to the best 
      of my knowledge they are true, correct and complete. I understand I am required to keep this form and the supporting documents for three years.
                  ERO’s Signature                                           Date      MMDDYYYY       Check if also                       Check if     ERO’s PTIN
                                                                                                     paid preparer                       self-employed
      ERO’S Á        Signature of ERO – Sign after printing
                  Firm’s Name (or yours if self-employed)                                                                                             FEIN
      USE 
      ONLY
                  Address                                                   City                           State                         ZIP Code     Phone Number NO DASHES

      Under penalties of perjury, I declare that I have examined the above entity’s return and accompanying schedules and statements, and to the best of my knowledge and belief 
      they are true, correct and complete.
                  Preparer’s Signature                                                         Date  MMDDYYYY                            Check if     Preparer’s PTIN
                                                                                                                                         self-employed
      PAID  Á     Signature of Preparer – Sign after printing
      PREPARER’S  Firm’s Name (or yours if self-employed)                                                                                             FEIN
      USE  
      ONLY        Address                                                   City                           State                         ZIP Code     Phone Number NO DASHES

                          The ERO and paid preparer must retain this form and supporting documents for three years. 
                          DO NOT SUBMIT THIS FORM TO THE PA DEPARTMENT OF REVENUE UNLESS REQUESTED. 
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                                                                                                                2023 

                                        Instructions for PA-8453-NRC 
                            Nonresident Consolidated Income Tax Return (PA-40 NRC) 
PA-8453-NRC IN (DR) 04-23                                           Tax Declaration for a State E-File Return 

                                                                    directly involve a financial institution outside of the 
  PURPOSE OF FORM PA-8453-NRC
                                                                    territorial jurisdiction of the U.S. These transactions are 
If a general partner, limited liability company member, S           called international ACH transactions (IAT). Presently, the 
corporation officer, authorized partner or representative filing    PA Department of Revenue does not support IAT ACH 
an entity’s return elects not to use the federal self-selected      debit transactions. Taxpayers who instruct the department 
PIN, or if the return is filed as a state stand-alone return, the   to process electronic banking transactions on their behalf 
PA Department of Revenue requires the electronic return             are certifying that the transactions do not directly involve 
originator (ERO) to complete and retain PA-8453-NRC and             a financial institution outside of the territorial jurisdiction of 
supporting documents for three years after the due date of          the U.S. at any point in the process. 
the return or the date the return was filed electronically, 
whichever date is later. The ERO must make the documents          • Sign, date and include the Social Security number of the 
available to the PA Department of Revenue upon request.             authorized signature along with complete address and 
Do not mail PA-8453-NRC and attachments to the PA                   ZIP code; 
Department of Revenue unless requested.                           • Keep a copy of the entity’s tax return; and 
                                                                  • Return the completed PA-8453-NRC to the ERO by 
  LINE INSTRUCTIONS
                                                                    hand delivery, U.S. mail, private delivery service or fax. 
The ERO must: 
                                                                    NOTE: The ERO must receive the completed and 
• Enter the calendar years where appropriate and the                signed PA-8453-NRC from the general partner, limited 
  entity’s FEIN; and 
                                                                  liability company member, S corporation officer, authorized 
• Enter the entity's name and complete address including          partner or representative before the electronic return is 
  ZIP code.                                                       transmitted or released for transmission.  

                  SECTION I
                                                                                  SECTION III                         
TAX RETURN INFORMATION 
                                                                  DECLARATION OF ELECTRONIC RETURN 
The ERO must complete Section I using the amounts                 ORIGINATOR AND PAID PREPARER 
from the entity’s 2023 tax return. Zeros may be entered 
                                                                  The PA Department of Revenue requires the ERO to sign 
when appropriate. 
                                                                  PA-8453-P and keep it and the supporting documents for 
                                                                  three years from the return due date or the date the return 
                  SECTION II
                                                                  was filed electronically, whichever is later. 
DECLARATION AND SIGNATURE AUTHORIZATION OF                        The ERO must: 
GENERAL PARTNER, LIMITED LIABILITY COMPANY 
MEMBER, S CORPORATION OFFICER, AUTHORIZED                         • Sign and enter the date, check box if also the paid 
PARTNER OR REPRESENTATIVE                                           preparer, check box if self-employed and enter 
                                                                    ERO’s PTIN; 
The general partner, limited liability company member, S 
corporation officer, authorized partner or representative must:   • Enter the ERO’s firm name (not the name of the 
• Verify the accuracy of the entity's prepared tax return;          individual preparing the report); 
• Check the box in Section II to authorize the PA                 • Provide the general partner, limited liability company 
  Department of Revenue to initiate electronic funds                member, S corporation officer, authorized partner or 
  withdrawal, authorize the ERO to electronically file the          representative with a copy of the signed PA-8453-NRC 
  entity’s tax return and consent to the ERO receiving              upon request; 
  acknowledgment of receipt of transmission;                      • Provide the general partner, limited liability company 
  IMPORTANT: The federal Office of Foreign Assets                   member, S corporation officer, authorized partner or 
  Control has imposed additional reporting                          representative with a corrected copy of PA-8453-NRC 
  requirements on all electronic banking transactions that          if changes are made to the return; and 

www.revenue.pa.gov                                                                                    PA-8453-NRC    1

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• If the preparer is also the ERO, do not complete the 
  preparer section; instead check the box labeled “Check 
  if also paid preparer”. 
If the preparer is not the ERO then the preparer must: 
• Sign and enter the date, check box if self-employed and 
  enter preparer’s PTIN; and 
• Enter the paid preparer’s firm name and phone number. 

2 PA-8453-NRC                                             www.revenue.pa.gov

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