Fillable Form 8879-F - Irs E-File Signature Authorization For Form 1041

Form 8879-F (2014)

Page

Future Developments

You must receive the

Paperwork Reduction Act Notice. We

▲

completed and signed Form

ask for the information on this form to

For the latest information about

8879-F from the fiduciary

carry out the Internal Revenue laws of

developments related to Form 8879-F

CAUTION

before the electronic return

the United States. You are required to

and its instructions, such as legislation

is transmitted (or released for

give us the information. We need it to

enacted after they were published, go to

transmission).

ensure that you are complying with these

laws and to allow us to figure and collect

Fiduciary Responsibilities

Beginning January 1, 2015,

▲

the right amount of tax.

Form 8879-F can only be

The fiduciary will:

You are not required to provide the

associated with a single Form

information requested on a form that is

CAUTION

1041. Form 8879-F can no

• Verify the accuracy of the estate’s or

subject to the Paperwork Reduction Act

trust’s prepared income tax return;

longer be used with multiple Forms

unless the form displays a valid OMB

1041.

• Check the appropriate box in Part II to

control number. Books or records

either authorize the ERO to enter the

Purpose of Form

relating to a form or its instructions must

fiduciary’s PIN or choose to enter it in

be retained as long as their contents

A fiduciary and an ERO use Form 8879-F

person;

may become material in the

when the fiduciary wants to use a

administration of any Internal Revenue

• Indicate or verify his or her PIN when

personal identification number (PIN) to

law. Generally, tax returns and return

authorizing the ERO to enter it (the PIN

electronically sign an estate’s or trust’s

information are confidential, as required

must be five numbers other than all

electronic income tax return and, if

by Internal Revenue Code section 6103.

zeros);

applicable, consent to electronic funds

The time needed to complete this form

• Sign and date Part II; and

withdrawal. A fiduciary who does not use

will vary depending on individual

Form 8879-F must use Form 8453-FE,

• Return the completed Form 8879-F to

circumstances. The estimated average

U.S. Estate or Trust Declaration for an

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

time is:

IRS e-file Return. For more information,

private delivery service, or fax.

see the instructions for Form 8453-FE.

Recordkeeping .

. 1 hr., 12 min.

The estate’s or trust’s return will not

Do not send this form to the IRS.

Preparing the form.

. 1 min.

be transmitted to the IRS until the ERO

The ERO must retain Form 8879-F.

receives the fiduciary’s signed Form

If you have comments concerning the

8879-F.

ERO Responsibilities

accuracy of these time estimates or

suggestions for making this form

Fiduciaries can sign the form using a

The ERO will:

simpler, we would be happy to hear from

scanned signature.

you. You can send your comments to

• Enter the name and employer

Important Notes for EROs

the Internal Revenue Service, Tax Forms

identification number of the estate or

and Publications Division, 1111

trust at the top of the form;

• Do not send Form 8879-F to the IRS

Constitution Ave. NW, IR-6526,

unless requested to do so. Retain the

• Complete Part I using the amounts

Washington, DC 20224. Do not send the

completed Form 8879-F for 3 years from

(zero may be entered when appropriate)

form to this address. Instead, keep it for

the return due date or IRS received date,

from the estate’s or trust’s 2014 income

your records.

whichever is later. Form 8879-F can be

tax return;

retained electronically in accordance

• Enter on the authorization line in Part II

with the recordkeeping guidelines in Rev.

the ERO firm name (not the name of the

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

individual preparing the return) if the

Internal Revenue Bulletin 1997-13 at

ERO is authorized to enter the officer’s

PIN;

• Enter the fiduciary’s PIN on the input

• Give the fiduciary Form 8879-F for

screen only if the fiduciary has

completion and review—this can be

authorized you to do so.

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

• Provide the fiduciary with a copy of the

delivery service, email, or Internet

signed Form 8879-F upon request.

website; and

• Provide the fiduciary with a corrected

• Complete Part III, including a signature

copy of the Form 8879-F if changes are

and date.

made to the return (for example, based

on the fiduciary’s review).

• EROs can sign the form using a

scanned signature. For more

information, go to

Form 8879-F - Irs E-File Signature Authorization For Form 1041 - 2014 Page 2

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