Form 8453-F - U.s. Estate Or Trust Income Tax Declaration And Signature For Electronic Filing - 2013 Page 2
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Form 8453-F (2013)
Page
Future Developments
If payment is by check or money order, make it payable to the
“United States Treasury” and write the estate's or trust's name and
For the latest information about developments related to Form
EIN and “2013 Form 1041” on the payment. Complete the 2013
8453-F and its instructions, such as legislation enacted after they
Form 1041-V, Payment Voucher, and enclose it and the payment in
were published, go to
an envelope and mail it to the address shown on Form 1041-V.
Although you do not have to complete Form 1041-V, doing so
Reminder
allows us to process the payment more accurately and efficiently.
Do not enclose Form 8453-F with Form 1041-V. Mail Form 8453-F
If you used the PIN method to sign the e-filed Form 1041 and only
to the address shown under Where To File on this page.
want to use Form 8453-F to serve as a transmittal for any paper
schedules or statements, check the box at the end of line B.
Line 6
Purpose of Form
Check the box only if you choose to pay the tax due by ACH
electronic funds withdrawal (direct debit). Otherwise, leave the box
Use Form 8453-F to:
blank.
• Authenticate the electronic Form 1041, U.S. Income Tax Return
Declaration of Electronic Return Originator
for Estates and Trusts;
(ERO) and Paid Preparer
• Authorize the electronic filer to transmit via a third-party
transmitter;
The ERO is one who deals directly with the fiduciary and either
• Authorize an electronic funds withdrawal for payment of federal
prepares tax returns or collects prepared tax returns, including
taxes owed; and
Forms 8453-F, for fiduciaries who wish to have the return of the
• Serve as a transmittal for any accompanying paper schedules or
estate or trust electronically filed. The ERO’s signature is required
statements.
by the IRS.
A paid preparer who is also the ERO checks the box in the
Signature For Multiple-Return Filing
ERO’s Use Only section labeled “Check if also paid preparer.” A
paid preparer who is not the ERO must sign Form 8453-F in the
A single signature may be used for a multiple-return filing if the fiduciary
space for Paid Preparer Use Only.
is authorized to sign each return. The signer must attach a multiple-
return information listing according to the instructions in Pub. 1437,
Use of PTIN
Procedures for the Form 1041 e-file Program, U.S. Income Tax Returns
for Estates and Trusts for Tax Year 2013. The information listing must
Paid preparers. Anyone who is paid to prepare the estate's or
include the estate’s or trust’s employer identification number (EIN), the
trust's return must enter their PTIN in Part III. The PTIN entered
name control of each estate or trust, the tax period for the estate or
must have been issued after September 27, 2010. For information
trust, and the information shown on lines 1 through 5 for each return. Do
on applying for and receiving a PTIN, see Form W-12, IRS Paid
not enter totals from multiple returns on lines 1 through 5. For
Preparer Tax Identification Number (PTIN) Application and Renewal,
information about the name control for an estate or trust, see Pub. 1438,
or visit
File Specifications, Validation Criteria and Record Layouts for the
EROs who are not paid preparers. Only an ERO who is not the
Electronic Filing Program for Form 1041 U.S. Income Tax Return for
paid preparer of the return has the option to enter their PTIN or their
Estates and Trusts for Tax Year 2013.
social security number in the ERO's Use Only section of Part III. If
Can Form 8453-F Be Used Only as a
the PTIN is entered, it must have been issued after September 27,
2010. For information on applying for and receiving a PTIN, see
Transmittal?
Form W-12 or visit
Yes, if:
Privacy Act and Paperwork Reduction Act Notice. We ask for
• You used the PIN method to sign the e-filed Form 1041 and
the information on this form to carry out the Internal Revenue laws
• You must send accompanying paper payment, schedules, or
of the United States. You are required to give us the information.
statements,
We need it to ensure that you are complying with these laws.
Then
Internal Revenue Code (IRC) section 6109 requires EROs to provide
their identifying numbers.
• Enter the estate's or trust's identifying information and the name
and title of the fiduciary,
You are not required to provide the information requested on a
form that is subject to the Paperwork Reduction Act unless the form
• Check the box on line B, and
displays a valid OMB control number. Books or records relating to a
• Attach Form 8453-F as a transmittal to the paper documents.
form or its instructions must be retained as long as their contents
Caution: Do not complete anything below line B.
may become material in the administration of any Internal Revenue
law. Generally, tax returns and return information are confidential,
Where To File
as required by IRC section 6103.
The time needed to complete this form will vary depending on
Internal Revenue Service
individual circumstances. The estimated average time is:
Ogden Submission Processing Center
Mail Stop 6052
Recordkeeping .
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. 6 min.
Ogden, UT 84201
Learning about the law or the form
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. 10 min.
When To File
Preparing and sending the form
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. 39 min.
An estate or trust must file its income tax return by the 15th day of
If you have comments concerning the accuracy of these time
the 4th month following the close of its tax year. This filing date also
estimates or suggestions for making this form simpler, we would be
applies to returns filed electronically. For returns filed electronically,
happy to hear from you. You can send your comments to the
the transmitter must send the signed Form 8453-F within 3 business
Internal Revenue Service, Tax Forms and Publications Division,
days after the electronic transmission has been accepted.
1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Do
not send the form to this address. Instead, see Where To File on
Line 5
this page.
Payment of Tax Due (shown on line 27 of Form 1041 and reported
on line 5 of this return) can be made by EFTPS, ACH electronic
funds withdrawal (direct debit), or check or money order. If the
payment is by ACH electronic funds withdrawal (direct debit), be
sure to check the box on line 6.
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