Fillable Form 8879-F - 2013 Irs E-File Signature Authorization For Form 1041 (Page 2 of 2) in pdf

Form 8879-F (2013)

Page

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

the United States. You are required to

• Verify the accuracy of the estate’s or

and its instructions, such as legislation

give us the information. We need it to

trust’s prepared income tax return;

enacted after they were published, go to

ensure that you are complying with these

• 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

You are not required to provide the

person;

A fiduciary and an ERO use Form 8879-F

information requested on a form that is

• Indicate or verify his or her PIN when

when the fiduciary wants to use a

subject to the Paperwork Reduction Act

authorizing the ERO to enter it (the PIN

personal identification number (PIN) to

unless the form displays a valid OMB

must be five numbers other than all

electronically sign an estate’s or trust’s

control number. Books or records

zeros);

electronic income tax return and, if

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 does not use

may become material in the

• Return the completed Form 8879-F to

Form 8879-F must use Form 8453-F,

administration of any Internal Revenue

the ERO by hand delivery, U.S. mail,

U.S. Estate or Trust Income Tax

law. Generally, tax returns and return

private delivery service, or fax.

Declaration and Signature for Electronic

information are confidential, as required

Filing or Form 8453-FE, U.S. Estate or

The estate’s or trust’s return will not

by Internal Revenue Code section 6103.

Trust Declaration for an IRS e-file Return.

be transmitted to the IRS until the ERO

The time needed to complete this form

For more information, see the

receives the fiduciary’s signed Form

will vary depending on individual

instructions for Form 8453-F or Form

8879-F.

circumstances. The estimated average

8453-FE.

Important Notes for EROs

time is:

Do not send this form to the IRS.

Learning about the law

The ERO must retain Form 8879-F.

• Do not send Form 8879-F to the IRS

or the form

. 7 min.

unless requested to do so. Retain the

ERO Responsibilities

completed Form 8879-F for 3 years from

Preparing and sending

the return due date or IRS received date,

the form .

. 39 min.

The ERO will:

whichever is later. Form 8879-F can be

If you have comments concerning the

• Enter the name and employer

retained electronically in accordance

accuracy of these time estimates or

identification number of the estate or

with the recordkeeping guidelines in Rev.

suggestions for making this form

trust at the top of the form;

Proc. 97-22, which is on page 9 of

simpler, we would be happy to hear from

Internal Revenue Bulletin 1997-13 at

• Complete Part I using the amounts

you. You can send your comments to

(zero may be entered when appropriate)

the Internal Revenue Service, Tax Forms

from the estate’s or trust’s 2013 income

• Enter the fiduciary’s PIN on the input

and Publications Division, 1111

tax return;

screen only if the fiduciary has

Constitution Ave. NW, IR-6526,

authorized you to do so.

Washington, DC 20224. Do not send the

• Enter on the authorization line in Part II

form to this address. Instead, keep it for

the ERO firm name (not the name of the

• Provide the fiduciary with a copy of the

your records.

individual preparing the return) if the

signed Form 8879-F upon request.

ERO is authorized to enter the officer’s

• Provide the fiduciary with a corrected

PIN;

copy of the Form 8879-F if changes are

• Give the fiduciary Form 8879-F for

made to the return (for example, based

completion and review—this can be

on the fiduciary’s review).

done by hand delivery, U.S. mail, private

delivery service, email, or Internet

• See Pub. 1437, Procedures for the

website; and

Form 1041 e-file Program, U.S. Income

Tax Returns for Estates and Trusts for

• Complete Part III, including a signature

Tax Year 2013, for more information.

and date.

▲

You must receive the

completed and signed Form

8879-F from the fiduciary

CAUTION

before the electronic return

is transmitted (or released for

transmission).

Form 8879-F - 2013 Irs E-File Signature Authorization For Form 1041 Page 2

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