Form 8453-F

Department of the Treasury 

Internal Revenue Service

U.S. Estate or Trust Income Tax Declaration and 

Signature for Electronic Filing

For calendar year 2011, or fiscal year beginning , 2011, and ending , 20

▶ See instructions on back.

OMB No. 1545-0967

2011

Name of estate or trust A Employer identification number

Name and title of fiduciary

B If this form is being used only as a transmittal, check here . . . . . . . . . . . . . . . . . . . . .

Part I Tax Return Information

1 Total income (Form 1041, line 9) . . . . . . . . . . . . . . . . . . . . . 1 

2 Income distribution deduction (Form 1041, line 18) . . . . . . . . . . . . . . . 2 

3 Taxable income (Form 1041, line 22) . . . . . . . . . . . . . . . . . . . 3 

4 Total tax (Form 1041, line 23) . . . . . . . . . . . . . . . . . . . . . . 4 

5 Tax due or overpayment (Form 1041, line 27 or 28) . . . . . . . . . . . . . . . 5 

Part II Declaration of Fiduciary

6 I authorize the U.S. Treasury and its designated Financial Agent to initiate an ACH electronic funds withdrawal (direct debit) entry to the financial institution 

account indicated in the tax preparation software for payment of the estate’s or trust’s taxes owed on this return, and the financial institution to debit the entry to 

this account. To revoke a payment, I must contact the U.S. Treasury Financial Agent at 1-888-353-4537 no later than 2 business days prior to the payment 

(settlement) date. I also authorize the financial institutions involved in the processing of the electronic payment of taxes to receive confidential information 

necessary to answer inquiries and resolve issues related to the payment.

Under penalties of perjury, I declare that the above amounts (or the amounts on the attached listing) agree with the amounts shown on the corresponding lines of the 

electronic portion of the 2011 U.S. Income Tax Return(s) for Estates and Trusts. I have also examined a copy of the return(s) being filed electronically with the IRS, and all 

accompanying schedules and statements. To the best of my knowledge and belief, they are true, correct, and complete. If I am not the transmitter, I consent that the 

return(s), including this declaration and accompanying schedules and statements, be sent to the IRS by the return transmitter. I also consent to the IRS’s sending the ERO 

and/or transmitter an acknowledgement of receipt of transmission and an indication of whether or not the return(s) is accepted, and, if rejected, the reason(s) for the 

rejection.

Sign 

Here

▲

Signature of fiduciary or officer representing fiduciary ▲

Date

Part III Declaration of Electronic Return Originator (ERO) and Paid Preparer (see instructions)

I declare that I have reviewed the above estate or trust return(s) and that the entries on Form 8453-F are complete and correct to the best of my knowledge. If I am only a 

collector, I am not responsible for reviewing the return(s), and only declare that this form accurately reflects the data on the return(s). The fiduciary or an officer representing 

the fiduciary will have signed this form before I submit the return(s). I will give the fiduciary or officer representing the fiduciary a copy of all forms and information to be filed 

with the IRS, and have followed all other requirements described in Pub. 1437, Procedures for the Form 1041 e-file Program, U.S. Income Tax Returns for Estates and 

Trusts for Tax Year 2011. If I am also the Paid Preparer, under penalties of perjury I declare that I have examined the above estate or trust return(s) and accompanying 

schedules and statements, and to the best of my knowledge and belief, they are true, correct, and complete. Declaration of preparer is based on all information of which the 

preparer has any knowledge.

ERO’s 

signature ▲

Date Check if 

also paid 

preparer ▶

Check if 

selfemployed ▶

ERO’s SSN or PTIN

ERO’s Use 

Only

Firm’s name (or yours 

if self-employed), 

address, and ZIP code

▲

EIN ▶

Phone no.

Under penalties of perjury, I declare that I have examined the above estate or trust return(s) and accompanying schedules and statements, and to the best of my knowledge 

and belief, they are true, correct, and complete. Declaration of preparer is based on all information of which the preparer has any knowledge.

Paid 

Preparer 

Use Only

Print/Type preparer’s name Preparer's signature Date Check if 

self-employed

PTIN

Firm’s name ▶

Firm's address ▶

Firm's EIN ▶

Phone no.

For Privacy Act and Paperwork Reduction Act Notice, see instructions. Cat. No. 13890Y Form 8453-F (2011)
Form 8453-F (2011) Page 2

What's New

We added line B before Part I of the form. If you used the PIN 

method to sign the e-filed Form 1041 and only want to use Form 

8453-F to serve as a transmittal for any paper schedules or 

statements, check the box at the end of line B.

Purpose of Form

Use Form 8453-F to:

• Authenticate the electronic Form 1041, U.S. Income Tax 

Return for Estates and Trusts;

• Authorize the electronic filer to transmit via a third-party 

transmitter;

• Authorize an electronic funds withdrawal for payment of 

federal taxes owed; and

• Serve as a transmittal for any accompanying paper schedules 

or statements.

Signature For Multiple-Return Filing

A single signature may be used for a multiple-return filing if the 

fiduciary is authorized to sign each return. The signer must 

attach a multiple-return information listing according to the 

instructions in Pub. 1437, Procedures for the Form 1041 e-file

Program, U.S. Income Tax Returns for Estates and Trusts for 

Tax Year 2011. The information listing must include the estate’s 

or trust’s employer identification number (EIN), the name control 

of each estate or trust, the tax period for the estate or trust, and 

the information shown on lines 1 through 5 for each return. Do 

not enter totals from multiple returns on lines 1 through 5. For 

information about the name control for an estate or trust, see 

Pub. 1438, File Specifications, Validation Criteria and Record 

Layouts for the Electronic Filing Program for Form 1041 US 

Income Tax Return for Estates and Trusts for Tax Year 2011.

Can Form 8453-F Be Used Only as a 

Transmittal?

Yes, if:

• You used the PIN method to sign the e-filed Form 1041 and

• You must send accompanying paper payment, schedules, or 

statements,

Then

• Enter the estate's or trust's identifying information and the 

name and title of the fiduciary,

• Check the box on line B, and

• Attach Form 8453-F as a transmittal to the paper documents.

Caution: Do not complete anything below line B.

Where To File

Internal Revenue Service 

Ogden Submission Processing Center 

Mail Stop 6052 

Ogden, UT 84201

When To File

An estate or trust must file its income tax return by the 15th day 

of the 4th month following the close of its tax year. This filing 

date also applies to returns filed electronically. For returns filed 

electronically, the transmitter must send the signed Form 

8453-F within 3 business days after the electronic transmission 

has been accepted.

Line 5

Payment of Tax Due (shown on line 27 of Form 1041 and

reported on line 5 of this return) can be made by EFTPS, ACH 

electronic funds withdrawal (direct debit), or check or money 

order. If the payment is by ACH electronic funds withdrawal 

(direct debit), be sure to check the box on line 6. 

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 EIN and “2011 Form 1041” on the payment. 

Complete the 2011 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. Although you do not have to 

complete Form 1041-V, doing so allows us to process the 

payment more accurately and efficiently. Do not enclose 

Form 8453-F with Form 1041-V. Mail Form 8453-F to the 

address shown under Where To File on this page.

Line 6

Check the box only if you choose to pay the tax due by ACH 

electronic funds withdrawal (direct debit). Otherwise, leave the 

box 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-F, 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-F in the 

space for Paid Preparer Use Only. 

Use of PTIN

Paid preparers. Anyone who is paid to prepare the estate's or 

trust's return must enter their PTIN in Part III. The PTIN entered 

must have been issued after September 27, 2010. For 

information on applying for and receiving a PTIN, see Form 

W-12, IRS Paid Preparer Tax Identification Number (PTIN) 

Application and Renewal, or visit www.irs.gov/ptin.

EROs who are not paid preparers. Only an ERO who is not the 

paid preparer of the return has the option to enter their PTIN or 

their social security number in the ERO's Use Only section of 

Part III. If the PTIN is entered, it must have been issued after 

September 27, 2010. For information on applying for and

receiving a PTIN, see Form W-12 or visit www.irs.gov/ptin.

Privacy Act and Paperwork Reduction Act Notice. We ask

for the information on this form to carry out the Internal Revenue 

laws of the United States. You are required to give us the 

information. We need it to ensure that you are complying with 

these laws and to allow us to figure and collect the right amount 

of tax. Internal Revenue Code (IRC) section 6109 requires return

preparers and EROs to provide their identifying numbers on the 

return.

You are not required to provide the information requested on 

a form that is subject to the Paperwork Reduction Act unless 

the form displays a valid OMB control number. Books or 

records relating to a form or its instructions must be retained as 

long as their contents may become material in the 

administration of any Internal Revenue law. Generally, tax 

returns and return information are confidential, as required by 

IRC section 6103.

The time needed to complete this form will vary depending on 

individual circumstances. The estimated average time is:

Recordkeeping . . . . . . . . . . . . . 6 min.

Learning about the law or the form . . . . . . . 10 min.

Preparing and sending the form . . . . . . . . 39 min.

If you have comments concerning the accuracy of these time 

estimates or suggestions for making this form simpler, we would 

be happy to hear from you. You can write to the Internal 

Revenue Service, Tax Products Coordinating Committee, 

SE:W:CAR:MP:T:M:S, 1111 Constitution Ave. NW, IR-6526, 

Washington, DC 20224. Do not send the form to this address. 

Instead, see Where To File on this page.