Form 8879-F - Irs E-File Signature Authorization For Form 1041 - 2013 Page 2

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Form 8879-F (2013)
Future Developments
Fiduciary Responsibilities
Paperwork Reduction Act Notice. We
ask for the information on this form to
For the latest information about
The fiduciary will:
carry out the Internal Revenue laws of
developments related to Form 8879-F
the United States. You are required to
• Verify the accuracy of the estate’s or
and its instructions, such as legislation
give us the information. We need it to
trust’s prepared income tax return;
enacted after they were published, go to
ensure that you are complying with these
• Check the appropriate box in Part II to
laws and to allow us to figure and collect
either authorize the ERO to enter the
the right amount of tax.
Purpose of Form
fiduciary’s PIN or choose to enter it in
You are not required to provide the
A fiduciary and an ERO use Form 8879-F
information requested on a form that is
• Indicate or verify his or her PIN when
when the fiduciary wants to use a
subject to the Paperwork Reduction Act
authorizing the ERO to enter it (the PIN
personal identification number (PIN) to
unless the form displays a valid OMB
must be five numbers other than all
electronically sign an estate’s or trust’s
control number. Books or records
electronic income tax return and, if
relating to a form or its instructions must
applicable, consent to electronic funds
• Sign and date Part II; and
be retained as long as their contents
withdrawal. A fiduciary who does not use
may become material in the
• Return the completed Form 8879-F to
Form 8879-F must use Form 8453-F,
administration of any Internal Revenue
the ERO by hand delivery, U.S. mail,
U.S. Estate or Trust Income Tax
law. Generally, tax returns and return
private delivery service, or fax.
Declaration and Signature for Electronic
information are confidential, as required
Filing or Form 8453-FE, U.S. Estate or
The estate’s or trust’s return will not
by Internal Revenue Code section 6103.
Trust Declaration for an IRS e-file Return.
be transmitted to the IRS until the ERO
The time needed to complete this form
For more information, see the
receives the fiduciary’s signed Form
will vary depending on individual
instructions for Form 8453-F or Form
circumstances. The estimated average
Important Notes for EROs
time is:
Do not send this form to the IRS.
Learning about the law
The ERO must retain Form 8879-F.
• Do not send Form 8879-F to the IRS
or the form
. 7 min.
unless requested to do so. Retain the
ERO Responsibilities
completed Form 8879-F for 3 years from
Preparing and sending
the return due date or IRS received date,
the form .
. 39 min.
The ERO will:
whichever is later. Form 8879-F can be
If you have comments concerning the
• Enter the name and employer
retained electronically in accordance
accuracy of these time estimates or
identification number of the estate or
with the recordkeeping guidelines in Rev.
suggestions for making this form
trust at the top of the form;
Proc. 97-22, which is on page 9 of
simpler, we would be happy to hear from
Internal Revenue Bulletin 1997-13 at
• Complete Part I using the amounts
you. You can send your comments to
(zero may be entered when appropriate)
the Internal Revenue Service, Tax Forms
from the estate’s or trust’s 2013 income
• Enter the fiduciary’s PIN on the input
and Publications Division, 1111
tax return;
screen only if the fiduciary has
Constitution Ave. NW, IR-6526,
authorized you to do so.
Washington, DC 20224. Do not send the
• Enter on the authorization line in Part II
form to this address. Instead, keep it for
the ERO firm name (not the name of the
• Provide the fiduciary with a copy of the
your records.
individual preparing the return) if the
signed Form 8879-F upon request.
ERO is authorized to enter the officer’s
• Provide the fiduciary with a corrected
copy of the Form 8879-F if changes are
• Give the fiduciary Form 8879-F for
made to the return (for example, based
completion and review—this can be
on the fiduciary’s review).
done by hand delivery, U.S. mail, private
delivery service, email, or Internet
• See Pub. 1437, Procedures for the
website; and
Form 1041 e-file Program, U.S. Income
Tax Returns for Estates and Trusts for
• Complete Part III, including a signature
Tax Year 2013, for more information.
and date.
You must receive the
completed and signed Form
8879-F from the fiduciary
before the electronic return
is transmitted (or released for


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