Form 8879-F - Irs E-File Signature Authorization For Form 1041 - 2012 Page 2
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Form 8879-F (2012)
Page
IRS.gov
Fiduciary Responsibilities
Paperwork Reduction Act Notice. We
ask for the information on this form to
Should any unforeseen developments
The fiduciary will:
carry out the Internal Revenue laws of
arise with regards to this form or its
the United States. You are required to
• Verify the accuracy of the estate’s or
instructions after they are published, the
give us the information. We need it to
trust’s prepared income tax return;
IRS will create a page on IRS.gov at
ensure that you are complying with these
• Check the appropriate box in Part II to
to alert filers to
laws and to allow us to figure and collect
either authorize the ERO to enter the
the development and provide any
the right amount of tax.
fiduciary’s PIN or choose to enter it in
necessary additional instructions.
You are not required to provide the
person;
Purpose of Form
information requested on a form that is
• Indicate or verify his or her PIN when
subject to the Paperwork Reduction Act
authorizing the ERO to enter it (the PIN
A fiduciary and an ERO use Form 8879-F
unless the form displays a valid OMB
must be five numbers other than all
when the fiduciary wants to use a
control number. Books or records
zeros);
personal identification number (PIN) to
relating to a form or its instructions must
electronically sign an estate’s or trust’s
• Sign and date Part II; and
be retained as long as their contents
electronic income tax return and, if
may become material in the
• Return the completed Form 8879-F to
applicable, consent to electronic funds
administration of any Internal Revenue
the ERO by hand delivery, U.S. mail,
withdrawal. A fiduciary who does not use
law. Generally, tax returns and return
private delivery service, or fax.
Form 8879-F must use Form 8453-F,
information are confidential, as required
U.S. Estate or Trust Income Tax
The estate’s or trust’s return will not
by Internal Revenue Code section 6103.
Declaration and Signature for Electronic
be transmitted to the IRS until the ERO
The time needed to complete this form
Filing. For more information, see the
receives the fiduciary’s signed Form
will vary depending on individual
instructions for Form 8453-F.
8879-F.
circumstances. The estimated average
Do not send this form to the IRS.
Important Notes for EROs
time is:
The ERO must retain Form 8879-F.
Learning about the law
• Do not send Form 8879-F to the IRS
ERO Responsibilities
or the form
.
.
.
.
.
.
. 7 min.
unless requested to do so. Retain the
completed Form 8879-F for 3 years from
Preparing and sending
The ERO will:
the return due date or IRS received date,
the form .
.
.
.
.
.
.
. 39 min.
• Enter the name and employer
whichever is later. Form 8879-F can be
If you have comments concerning the
identification number of the estate or
retained electronically in accordance
accuracy of these time estimates or
trust at the top of the form;
with the recordkeeping guidelines in Rev.
suggestions for making this form
Proc. 97-22, which is on page 9 of
• Complete Part I using the amounts
simpler, we would be happy to hear from
Internal Revenue Bulletin 1997-13 at
(zero may be entered when appropriate)
you. You can write to the Internal
from the estate’s or trust’s 2012 income
Revenue Service, Tax Products
tax return;
• Enter the fiduciary’s PIN on the input
Coordinating Committee,
screen only if the fiduciary has
SE:W:CAR:MP:T:M:S, 1111 Constitution
• Enter on the authorization line in Part II
authorized you to do so.
Ave. NW, IR-6526, Washington, DC
the ERO firm name (not the name of the
20224. Do not send the form to this
individual preparing the return) if the
• Provide the fiduciary with a copy of the
address. Instead, keep it for your
ERO is authorized to enter the officer’s
signed Form 8879-F upon request.
records.
PIN;
• Provide the fiduciary with a corrected
• Give the fiduciary Form 8879-F for
copy of the Form 8879-F if changes are
completion and review—this can be
made to the return (for example, based
done by hand delivery, U.S. mail, private
on the fiduciary’s review).
delivery service, email, or Internet
website; and
• See Pub. 1437, Procedures for the
Form 1041 e-file Program, U.S. Income
• Complete Part III, including a signature
Tax Returns for Estates and Trusts for
and date.
Tax Year 2012, for more information.
▲
You must receive the
!
completed and signed Form
8879-F from the fiduciary
CAUTION
before the electronic return
is transmitted (or released for
transmission).
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