Form 8453-Fe - U.s. Estate Or Trust Declaration For An Irs E-File Return - 2016 Page 2
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Form 8453-FE (2017)
Page
Future Developments
A paid preparer who is also the ERO checks the box in the ERO’s
Use Only section labeled “Check if also paid preparer.” A paid
For the latest information about developments related to Form
preparer who is not the ERO must sign Form 8453-FE in the space
8453-FE and its instructions, such as legislation enacted after they
for Paid Preparer Use Only.
were published, go to
Use of PTIN
File electronically with the estate’s or trust’s return. Do
▲
!
not file paper copies.
Paid preparers. Anyone who is paid to prepare the estate’s or
trust’s return must enter their PTIN in Part III. For information on
CAUTION
applying for and receiving a PTIN, see Form W-12, IRS Paid
Preparer Tax Identification Number (PTIN) Application and Renewal,
Purpose of Form
or visit
Use Form 8453-FE to:
EROs who are not paid preparers. Only an ERO who is not the
• Authenticate the electronic Form 1041, U.S. Income Tax Return
paid preparer of the return has the option to enter their PTIN or their
for Estates and Trusts;
social security number in the ERO’s Use Only section of Part III. For
information on applying for and receiving a PTIN, see Form W-12 or
• Authorize the electronic filer to transmit via a third-party
visit
transmitter; and
• Authorize an electronic funds withdrawal for payment of federal
Privacy Act and Paperwork Reduction Act Notice. We ask for
taxes owed.
the information on this form to carry out the Internal Revenue laws
When To File
of the United States. You are required to give us the information.
We need it to ensure that you are complying with these laws.
An estate or trust must file its income tax return by the 15th day of
Internal Revenue Code (Code) section 6109 requires EROs to
the 4th month following the close of its tax year. This filing date also
provide their identifying numbers.
applies to returns filed electronically.
You are not required to provide the information requested on a
Line 5
form that is subject to the Paperwork Reduction Act unless the form
displays a valid OMB control number. Books or records relating to a
Payment of the tax due on line 5 of this form can be made by
form or its instructions must be retained as long as their contents
EFTPS, ACH electronic funds withdrawal (direct debit), or check or
may become material in the administration of any Internal Revenue
money order. If the payment is by ACH electronic funds withdrawal
law. Generally, tax returns and return information are confidential,
(direct debit), be sure to check the box on line 6.
as required by Code section 6103.
If payment is by check or money order, make it payable to the
The time needed to complete this form will vary depending on
“United States Treasury” and write the estate’s or trust’s name and
individual circumstances. The estimated average time is:
EIN and “2017 Form 1041” on the payment. Complete the 2017
Recordkeeping .
.
.
.
.
.
.
.
.
.
.
.2 hrs., 37 min.
Form 1041-V, Payment Voucher, and enclose it and the payment in
an envelope and mail it to the address shown on Form 1041-V.
Learning about the law or the form
.
.
.
.
. 0 hrs., 12 min.
Although you do not have to complete Form 1041-V, doing so
Preparing and sending the form
.
.
.
.
.
. 0 hrs., 15 min.
allows us to process the payment more accurately and efficiently.
If you have comments concerning the accuracy of these time
Do not enclose Form 8453-FE with Form 1041-V.
estimates or suggestions for making this form simpler, we would be
Line 6
happy to hear from you. You can write to the Internal Revenue
Service, Tax Forms and Publications Division, 1111 Constitution
Check the box only if you choose to pay the tax due by ACH
Ave. NW, IR-6526, Washington, DC 20224. Do not send the form to
electronic funds withdrawal (direct debit). Otherwise, leave the box
this address.
blank.
Declaration of Electronic Return Originator
(ERO) and Paid Preparer
The ERO is one who deals directly with the fiduciary and either
prepares tax returns or collects prepared tax returns, including
Forms 8453-FE, for fiduciaries who wish to have the return of the
estate or trust electronically filed. The ERO’s signature is required
by the IRS.
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