Form 8879-F IRS e-file Signature Authorization for Form 1041
OMB No. 1545-0967
Department of the Treasury
For calendar year 2019, or fiscal year beginning
▶ Don’t
, 2019, ending
send to the IRS. Keep for your records.
, 20 .
2019
Internal Revenue Service ▶ Go to www.irs.gov/Form8879F for the latest information.
Name of estate or trust Employer identification number
Name and title of fiduciary
Part I Tax Return Information (Whole Dollars Only)
1 Total income (Form 1041, line 9) . . . . . . . . . . . . . . . . . . . . . . . 1
2 Income distribution deduction (Form 1041, line 18) . . . . . . . . . . . . . . . . . 2
3 Taxable income (Form 1041, line 23) . . . . . . . . . . . . . . . . . . . . . . 3
4 Total tax (Form 1041, line 24) . . . . . . . . . . . . . . . . . . . . . . . . . 4
5 Tax due or overpayment (Form 1041, line 28 or 29) . . . . . . . . . . . . . . . . . 5
Part II Declaration and Signature Authorization of Fiduciary (Be sure to get a copy of the estate’s or
trust’s return)
Under penalties of perjury, I declare that I am a fiduciary of the above estate or trust and that I have examined a copy of the estate’s or trust’s
2019 electronic income tax return and accompanying schedules and statements, and to the best of my knowledge and belief, it is true,
correct, and complete. I further declare that the amounts in Part I above are the amounts shown on the copy of the estate’s or trust’s
electronic income tax return. I consent to allow my electronic return originator (ERO), transmitter, or intermediate service provider to send the
estate’s or trust’s return to the IRS and to receive from the IRS (a) an acknowledgment of receipt or reason for rejection of the transmission,
(b) the reason for any delay in processing the return or refund, and (c) the date of any refund. If applicable, I authorize the U.S. Treasury and
its designated Financial Agent to initiate an electronic funds withdrawal (direct debit) entry to the financial institution account indicated in the
tax preparation software for payment of the estate’s or trust’s federal taxes owed on this return, and the financial institution to debit the entry
to this account. To revoke a payment, I must contact the U.S. Treasury Financial Agent at 1-888-353-4537 no later than 2 business days prior
to the payment (settlement) date. 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 have selected a personal
identification number (PIN) as my signature for the estate’s or trust’s electronic income tax return and, if applicable, the estate’s or trust’s
consent to electronic funds withdrawal.
Fiduciary’s PIN: check one box only
I authorize to enter my PIN as my signature
ERO firm name Don’t enter all zeros
on the estate’s or trust’s 2019 electronically filed income tax return.
As a fiduciary or officer representing the fiduciary of the estate or trust, I will enter my PIN as my signature on the
estate’s or trust’s 2019 electronically filed income tax return.
Signature of
fiduciary or officer
representing
the fiduciary ▶ Date ▶
Part III Certification and Authentication
ERO’s EFIN/PIN. Enter your six-digit EFIN followed by your five-digit self-selected PIN.
Don’t enter all zeros
I certify that the above numeric entry is my PIN, which is my signature on the 2019 electronically filed income tax return for the estate
or trust indicated above. I confirm that I am submitting this return in accordance with the requirements of Pub. 3112, IRS e-file
Application and Participation; and Pub. 4164, Modernized e-file (MeF) Guide for Software Developers and Transmitters, Processing
Year 2020.
ERO’s signature ▶ Date ▶
ERO Must Retain This Form — See Instructions
Don’t Submit This Form to the IRS Unless Requested To Do So
For Paperwork Reduction Act Notice, see instructions. Cat. No. 48553E Form 8879-F (2019)
Form 8879-F (2019) Page 2
Future Developments Fiduciary Responsibilities Paperwork Reduction Act Notice. We
ask for the information on this form to
For the latest information about The fiduciary will: carry out the Internal Revenue laws of
developments related to Form 8879-F • Verify the accuracy of the estate’s or the United States. You are required to
and its instructions, such as legislation trust’s prepared income tax return; give us the information. We need it to
enacted after they were published, go to ensure that you are complying with these
www.irs.gov/Form8879F. • Check the appropriate box in Part II to laws and to allow us to figure and collect
either authorize the ERO to enter the the right amount of tax.
Purpose of Form fiduciary’s PIN or choose to enter it in
person; You are not required to provide the
A fiduciary and an ERO use Form 8879-F information requested on a form that is
when the fiduciary wants to use a • Indicate or verify his or her PIN when subject to the Paperwork Reduction Act
personal identification number (PIN) to authorizing the ERO to enter it (the PIN unless the form displays a valid OMB
electronically sign an estate’s or trust’s must be five numbers other than all control number. Books or records
electronic income tax return and, if zeros); relating to a form or its instructions must
applicable, consent to electronic funds • Sign and date Part II; and be retained as long as their contents
withdrawal. A fiduciary who doesn’t use may become material in the
Form 8879-F must use Form 8453-FE, • Return the completed Form 8879-F to
the ERO. The acceptable delivery administration of any Internal Revenue
U.S. Estate or Trust Declaration for an law. Generally, tax returns and return
IRS e-file Return. For more information, methods include hand delivery, U.S.
mail, private delivery service, email, information are confidential, as required
see the instructions for Form 8453-FE. by Internal Revenue Code section 6103.
Internet website, and fax.
Don’t send this form to the IRS. The The time needed to complete this form
ERO must retain Form 8879-F. The estate’s or trust’s return will not
be transmitted to the IRS until the ERO will vary depending on individual
Form 8879-F can only be circumstances. The estimated average
▲
!
CAUTION
associated with a single Form
1041.
receives the fiduciary’s signed Form
8879-F.
Fiduciaries can sign the form using a
time is:
Recordkeeping . . . . 1 hr., 12 min.
scanned signature. Preparing the form. . . . . 1 min.
ERO Responsibilities If you have comments concerning the
The ERO will:
Important Notes for EROs accuracy of these time estimates or
• Don’t send Form 8879-F to the IRS suggestions for making Form 8879-F
• Enter the name and employer
unless requested to do so. Retain the simpler, we would be happy to hear from
identification number of the estate or
completed Form 8879-F for 3 years from you. You can send us comments from
trust at the top of the form;
the return due date or IRS received date, www.irs.gov/FormComments. Or you
• Complete Part I using the amounts whichever is later. Form 8879-F can be can send your comments to the Internal
(zero may be entered when appropriate) retained electronically in accordance Revenue Service, Tax Forms and
from the estate’s or trust’s 2019 income with the recordkeeping guidelines in Rev. Publications Division, 1111 Constitution
tax return; Proc. 97-22, which is on page 9 of Ave. NW, IR-6526, Washington, DC
• Enter on the authorization line in Part II Internal Revenue Bulletin 1997-13 at 20224. Don’t send the form to this
the ERO firm name (not the name of the https://www.irs.gov/pub/irs-irbs/ address. Instead, keep it for your
individual preparing the return) if the irb97-13.pdf#page=9. records.
ERO is authorized to enter the officer’s • Enter the fiduciary’s PIN on the input
PIN; screen only if the fiduciary has
• Give the fiduciary Form 8879-F for authorized you to do so.
completion and review (acceptable • Provide the fiduciary with a copy of the
delivery methods include hand delivery, signed Form 8879-F upon request.
U.S. mail, private delivery service, email,
• Provide the fiduciary with a corrected
Internet website, and fax); and
copy of the Form 8879-F if changes are
• Complete Part III, including a signature made to the return (for example, based
and date. on the fiduciary’s review).
You must receive the
▲
• EROs can sign the form using a
! completed and signed Form
8879-F from the fiduciary
CAUTION before the electronic return
scanned signature. For more
information, go to www.irs.gov/efile.
is transmitted (or released for
transmission).
