VA-8453C                               Virginia Corporation Income Tax Declaration for                                                                  Tax Year 
 Virginia Department 
       of Taxation                                                Electronic Filing                                                                      2022

 DO NOT SEND THIS VA-8453C TO THE VIRGINIA DEPARTMENT OF TAXATION OR THE IRS. 
                                          IT MUST BE MAINTAINED IN YOUR FILES! 

For calendar year 2022, or tax year beginning         , 2022, ending                                                      , 20                           Online Filed Return          

 Corporation Name                                                                                            Federal ID Number 
 
Part I  Tax Return Information 
 1.    Federal Taxable Income (Form 500, Page 2, Line 1)                                                              1. 
 2.    Virginia Taxable Income (Form 500, Page 2, Line 7)                                                             2. 
 3.    Income tax (Form 500, Page 2, Line 9)                                                                          3. 
 4.    Total payments and credits (Form 500, Page 2, Line 16)                                                         4. 
 5.    Total due (Form 500, Page 2, Line 21)                                                                          5. 
 6.    Amount to be refunded (Form 500, Page 2, Line 24)                                                              6. 
Part II  Declaration of Officer 

I declare under penalties of perjury that I am an officer of the above corporation and that I have compared the information on the return with the information I have 
provided to my electronic return originator (ERO), transmitter, and/or intermediate service provider (ISP) and that the amounts described in Part I above agree with 
the amounts shown on the corresponding lines of my 20 22Virginia corporation income tax return.  To the best of my knowledge and belief, the corporation’s return is 
true, correct and complete.  I consent that the corporation’s return including this declaration and accompanying schedules and statements be sent to the Internal 
Revenue Service (IRS) by my ERO and by the IRS to the Virginia Department of Taxation (Virginia Tax).  This declaration is to be retained by the ERO or transmitter 
as validation of the corporation’s electronically filed Virginia income tax return.  If filing a balance due return, I authorize Virginia Tax and its designated Financial 
Agent to initiate an ACH electronic funds withdrawal entry to the financial institution account indicated on the 20 22Virginia income tax return for payment of state 
taxes owed on this return.  I also authorize the financial institutions involved in the processing of the electronic payment of taxes to receive confidential information 
necessary to answer inquiries and resolve issues related to the payment.  I certify that the transaction does not directly involve a financial institution outside of the 
territorial jurisdiction of the United States at any point in the process. 

I understand that if Virginia Tax does not receive full and timely payment of its liability, the corporation will remain liable for the tax liability in addition to all applicable 
penalties and interest. 

                          Signature of Officer                                                               Title                                           Date 

Part III  Declaration of Electronic Return Originator (ERO) and Paid Preparer 

I declare that I have reviewed the above corporation’s return and that the entries on this form are complete and correct to the best of my knowledge.  I have obtained 
the corporate officer's signature on Form VA-8453C before submitting this return to the Internal Revenue Service (IRS) and Virginia Tax.  I have provided the officer 
with a copy of all forms and information to be filed with the IRS and the Virginia Tax, and have followed all other requirements as specified by Virginia Tax.  If I am also 
the Paid Preparer, under penalties of perjury, I declare that I have examined the above corporation's return and accompanying schedules and statements, and to the 
best of my knowledge and belief, they are true, correct, and complete.  Declaration of preparer is based on all information of which preparer has any knowledge.  
EROs and paid preparer can sign the form using a rubber stamp, mechanical device, such as a signature pen, or computer software program. 
ERO’s Signature                                                              Date                                               ERO’s SSN or PTIN 

Firm’s name (or yours if self-employed)                                                                   Paid Preparer?      Y           N        Self-employed?      Y           N 
Street Address                                                                                                                                     EIN 

City, State, and Zip                                                                                                                  Phone Number 
Paid Preparer’s Signature                                                    Date                                               Preparer’s SSN or PTIN 
Firm’s name (or yours if self-employed)                                                                   Self-employed?                       Y N  

Street Address                                                                                                                                     EIN 
City, State and Zip                                                                                                                   Phone Number 

                                                                                                                                                   Form VA-8453C (REV 9/ )22

General Instructions                                                Banking and IATs 
                                                                    Federal banking regulations have imposed additional reporting 
Note:  Instead of filing Form VA-8453C, a corporate officer filing  requirements on all electronic banking transactions that directly 
a corporation’s return through an electronic return originator      involve a financial institution outside of the territorial jurisdiction of 
(ERO) may opt to sign the return using a personal identification    the United States at any point in the process.  These are called 
number (PIN).  Refer to Form VA-8879C, Virginia e-file              International ACH Transactions (IAT) and include electronic direct 
Signature Authorization.                                            debit (tax payments). 
This form should be retained by the ERO.  Do not send this form     At present, Virginia Tax does not support IAT.  Taxpayers who 
to the Virginia Department of Taxation (Virginia Tax) or the IRS.   instruct Virginia Tax to process electronic banking transactions on 
                                                                    their behalf are certifying that the transactions do not directly 
Purpose of Form                                                     involve a financial institution outside of the territorial jurisdiction of 
                                                                    the United States at any point in the process.  
Use Form VA-8453C to: 
                                                                    Part III - Declaration of Electronic Return Originator 
  •  Authenticate the electronic portion of Form 500, Virginia      (ERO) and Paid Preparer 
     Corporation Income Tax Return,
  •  Authorize the ERO to transmit via a third party                Note:  If the return is filed online through an ISP and/or transmitter 
     transmitter, and                                               (not using an ERO), do not complete Part III. 
  •  Authorize the intermediate service provider (ISP) to
     transmit via a third party transmitter if you are filing       A paid preparer must sign Form VA-8453C in the space for Paid 
     online.                                                        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 
When and Where to File                                              program.  The signature must include either a facsimile of the 
                                                                    ERO’s signature or of the ERO’s printed name.   
This form must be retained by the preparer/ERO for three (3) 
years or for online filed returns, the corporation must retain for  If the paid preparer is also the ERO, do not complete the paid 
three (3) years once the Virginia acknowledgment is received.       preparer section.  Instead, check the box labeled "Y” next to “Paid 
For self-prepared returns, the transmitter must retain the form.    Preparer?”. 
Preparers, EROs, transmitters and or taxpayers must make the 
documents available to Virginia Tax upon request.   

Line Instructions 
Name of Corporation.  Print or type the corporation’s name in 
the space provided. 

Federal Employer Identification Number.  Enter the 
corporation’s FEIN in the space provided. 

Online Filed Return.  This box should only be checked if the 
return is filed by the corporate officer via the Internet. 

Part I - Tax Return Information 

Provide requested line items from Form 500, Virginia 
Corporation Income Tax Return. 

Part II - Declaration of Officer 

The corporate officer’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.)

                                                                                            Form VA-8453C (REV 9/ )22