Form 8453-Fe - U.s. Estate Or Trust Declaration For An Irs E-File Return - 2013 Page 2
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Form 8453-FE (2013)
Page
Future Developments
Use of PTIN
For the latest information about developments related to Form
Paid preparers. Anyone who is paid to prepare the estate's or
8453-FE and its instructions, such as legislation enacted after they
trust's return must enter their PTIN in Part III. The PTIN entered
were published, go to
must have been issued after September 27, 2010. For information
on applying for and receiving a PTIN, see Form W-12, IRS Paid
Purpose of Form
Preparer Tax Identification Number (PTIN) Application and Renewal,
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. If
• Authorize the electronic filer to transmit via a third-party
the PTIN is entered, it must have been issued after September 27,
transmitter; and
2010. For information on applying for and receiving a PTIN, see
• Authorize an electronic funds withdrawal for payment of federal
Form W-12 or visit
taxes owed.
Privacy Act and Paperwork Reduction Act Notice. We ask for
When To File
the information on this form to carry out the Internal Revenue laws
An estate or trust must file its income tax return by the 15th day of
of the United States. You are required to give us the information.
the 4th month following the close of its tax year. This filing date also
We need it to ensure that you are complying with these laws.
applies to returns filed electronically.
Internal Revenue Code (IRC) section 6109 requires EROs to provide
their identifying numbers.
Line 5
You are not required to provide the information requested on a
Payment of Tax Due (shown on line 27 of Form 1041 and reported
form that is subject to the Paperwork Reduction Act unless the form
on line 5 of this return) can be made by EFTPS, ACH electronic
displays a valid OMB control number. Books or records relating to a
funds withdrawal (direct debit), or check or money order. If the
form or its instructions must be retained as long as their contents
payment is by ACH electronic funds withdrawal (direct debit), be
may become material in the administration of any Internal Revenue
sure to check the box on line 6.
law. Generally, tax returns and return information are confidential,
as required by IRC section 6103.
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
The time needed to complete this form will vary depending on
EIN and “2013 Form 1041” on the payment. Complete the 2013
individual circumstances. The estimated average time is:
Form 1041-V, Payment Voucher, and enclose it and the payment in
Recordkeeping .
.
.
.
.
.
.
.
.
.
.
. 2 hrs., 37 min.
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
Learning about the law or the form
.
.
.
.
. 0 hrs., 12 min.
allows us to process the payment more accurately and efficiently.
Preparing and sending the form
.
.
.
.
.
. 0 hrs., 15 min.
Do not enclose Form 8453-FE with Form 1041-V.
If you have comments concerning the accuracy of these time
Line 6
estimates or suggestions for making this form simpler, we would be
Check the box only if you choose to pay the tax due by ACH
happy to hear from you. You can write to the Internal Revenue
electronic funds withdrawal (direct debit). Otherwise, leave the box
Service, Tax Forms and Publications Division, SE:W:CAR:MP:TFP,
blank.
1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Do
not send the form to this address.
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.
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 preparer who is not the ERO must sign Form 8453-FE in the
space for Paid Preparer Use Only.
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