Virginia Pass-Through Entity Return of Income and 
 VA-8453P                                                                                                                                    Tax Year 
 Virginia Department      Return of Nonresident Withholding Tax Declaration for 
       of Taxation                                                                                                                                2022 
                                                   Electronic Filing 

 DO NOT SEND THIS VA-8453P 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                  

 Entity Name                                                                                  Federal ID Number 
 
Part I   Number and Types of Owners 
 a.    The total number of owners                                                                   a. 
 b.    The total number of nonresident owners                                                       b. 
 c.    Total amount withheld for nonresident owners (Total of Line e from all Schedules VK-1)       c. 
 d.    If the entity is exempt from withholding, enter the exemption code (See Instructions)        d. 
Part II   Declaration of Authorized Representative 

Under penalties of perjury, I, the undersigned owner and authorized representative of the pass-through entity for which this return is made, declare under the penalties 
provided by law that this return (including any accompanying schedules, statements and attachments) has been examined by me and is, to the best of my knowledge 
and belief, a true, correct, and complete return, made in good faith, for the taxable year stated, pursuant to the tax laws of the Commonwealth of Virginia. A preparer 
other than the authorized representative declares the same, and such declaration is based on all information of which he or she has any knowledge.  I further declare 
that the information provided to my Electronic Return Originator (ERO), Transmitter, or Intermediate Service Provider including the amounts shown in Part I above 
agrees with the information and amounts shown on the corresponding lines of the pass-through entity electronic tax return. 

                          Signature of Officer                                                Title                                               Date 

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

I declare that I have reviewed the above pass-through entity’s return and that the entries on this form are complete and correct to the best of my knowledge.  I have 
obtained the authorized representative’s signature on Form VA-8453P before submitting this return to the Internal Revenue Service (IRS) and the Virginia Department 
of Taxation (Virginia Tax).  I have provided the officer with a copy of all forms and information to be filed with the IRS and 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 pass-through entity’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-8453P (REV 9/2)2

General Instructions                                               Banking and IATs 

Note:  Instead of filing Form VA-8453P, an authorized              Federal banking regulations have imposed additional reporting 
representative filing a pass-through entity’s return through an    requirements on all electronic banking transactions that directly 
electronic return originator (ERO) may opt to sign the return      involve a financial institution outside of the territorial jurisdiction of 
using a personal identification number (PIN).  Refer to Form VA-   the United States at any point in the process.  These are called 
8879P, Virginia e-file Signature Authorization.                    International ACH Transactions (IAT) and include electronic direct 
                                                                   debit (tax payments). 
This form should be retained by the ERO.  Do not send this form 
to the Virginia Department of Taxation (Virginia Tax) or the IRS.  At present, Virginia Tax does not support IAT.  Taxpayers who 
                                                                   instruct Virginia Tax to process electronic banking transactions on 
Purpose of Form                                                    their behalf are certifying that the transactions do not directly 
                                                                   involve a financial institution outside of the territorial jurisdiction of 
Use Form VA-8453P to:                                              the United States at any point in the process. 

  •    Authenticate the electronic portion of Form 502, Virginia   Part III - Declaration of Electronic Return Originator 
       Pass-Through Entity’s Tax Return,                           (ERO) and Paid Preparer 
  •    Authorize the ERO to transmit via a third party transmitter
       and                                                         Note:  If the return is filed online through an ISP and/or transmitter 
  •    Authorize the intermediate service provider (ISP) to        (not using an ERO), do not complete Part III. 
       transmit via a third party transmitter if you are filing
       online.                                                     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 
When and Where to File                                             using the alternative signature methods using a rubber stamp, 
                                                                   mechanical device, such as a signature pen, or computer software 
This form must be retained by the preparer/ERO for three (3)       program.  The signature must include either a facsimile of the 
years or for online filed returns, the pass-through entity must    ERO’s signature or of the ERO’s printed name.   
retain for three (3) years once the Virginia acknowledgment is 
received.  For self-prepared returns, the transmitter must retain  If the paid preparer is also the ERO, do not complete the paid 
the form.  Preparers, EROs, transmitters and or taxpayers must     preparer section.  Instead, check the box labeled "Y” next to “Paid 
make the documents available to Virginia Tax upon request.         Preparer?”. 

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. 

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.)

                                                                                           Form VA-8453P (REV 9/2)2