In an era where the ease and speed of electronic transactions are becoming the norm, the realm of tax filing has also embraced this shift, facilitating a smoother process for taxpayers through forms like the M-8453F. This specific form serves as the Fiduciary Tax Declaration for Electronic Filing within Massachusetts for the tax year 2006, acting as a crucial bridge between traditional paper filing and modern digital submission. Responsible for capturing detailed tax due information, total credits, and verifying the accuracy of the fiduciary's return, the form ensures that electronically submitted tax returns for estates and trusts are accompanied by a declaration under the pains and penalties of perjury. It emphasizes the collaboration between the taxpayer, their Electronic Return Originator (ERO), and the Massachusetts Department of Revenue (DOR), outlining a clear process for electronic submissions. Moreover, the form outlines permissions granted by the taxpayer to the DOR regarding the communication of the return's acceptance or the identification of issues leading to its rejection. Additionally, it handles situations involving balance due returns and underscores the taxpayer's continued liability for any tax, penalties, and interest due. This meticulously structured document culminates in declarations and signatures from the taxpayer, ERO, and any paid preparer involved, consolidating the accuracy and completeness of the submitted return. Its significance lies not only in facilitating a more streamlined filing process but also in ensuring the security and integrity of fiduciary tax information in the digital realm.
| Question | Answer |
|---|---|
| Form Name | Form M 8453F |
| Form Length | 1 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 15 sec |
| Other names | how to fill 12c form, how to fill form 12c, form 12c filled sample, form 12c sample |
Form
Fiduciary Tax Declaration
for Electronic Filing
2006
Massachusetts
Department of
Revenue
Please print or type. Privacy Act Notice available upon request. For the year January 1– December 31, 2006.
Fiduciary name
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Federal Identification number
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Part 1. Tax Return Information for Electronic Filing
1 Tax due before credits (from Form 2, line 40) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
2 Total credits (from Form 2, line 51) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
3 Tax after credits (from Form 2, line 54). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
4 Overpayment amount (from Form 2, line 61). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
5 Tax due (from Form 2, line 64) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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 2006 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
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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
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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.
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