U.S. Estate or Trust Income Tax Declaration and OMB No. 1545-0967

Signature for Electronic Filing Form 8453-F

Department of the Treasury

Internal Revenue Service

For calendar year 2005, or fiscal year beginning , 2005, and ending , 20

Name of estate or trust Employer identification number

Name and title of fiduciary

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

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 2005 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

Internal Revenue Service, 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 Internal Revenue Service by the

return transmitter. I also consent to the IRS’ 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

Cat. No. 13890Y Form 8453-F (2005)

 

 See instructions on back.

Part III

Part I

Part II

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 1041 e-file Program, U.S. Income Tax

Returns for Estates and Trusts for Tax Year 2005. 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.

Date ERO’s SSN or PTIN

ERO’s Use

Only

ERO’s

signature

Check if selfemployed 

Firm’s name (or yours

if self-employed),

address, and ZIP code

EIN 

Phone no. ( )





Declaration of Fiduciary

Date Preparer’s SSN or PTIN

Paid

Preparer’s

Use Only

Preparer’s

signature

Check if self-  employed 



Check if 

also 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.

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

For Paperwork Reduction Act Notice, see instructions.

Firm’s name (or yours

if self-employed),

address, and ZIP code Phone no. ( )

EIN 

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. 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.

Pooled mortgage account: (see instructions)

Bought Sold Date:

6

2005
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. Section 6109 requires return

preparers to provide their identifying numbers on the return.

Who Must File

The time needed to complete and file this form will vary

depending on individual circumstances. The estimated

average time is:

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:T:SP, 1111 Constitution Ave.

NW, IR-6406, Washington, DC 20224. Do not send Form

8453-F to this address. Instead, see Where To File on this

page.

When To File

Purpose of Form

Caution: A tax return is not considered filed unless it is

signed. Form 8453-F is the signature document that

completes the filing of the Form(s) 1041 filed electronically.

Declaration of Electronic Return Originator

(ERO) and Paid Preparer

A paid preparer who is not also the ERO must sign Form

8453-F in the space for Paid Preparer’s Use Only. A paid

preparer who is also the ERO should instead check the box

in the ERO’s Use Only section labeled “Check if also paid

preparer.”

Form 8453-F (2005) Page 2

Use Form 8453-F to:

Every estate or trust filing a 2005 Form 1041 electronically

must file a signed Form 8453-F.

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.

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.

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 1041 e-file

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

Tax Year 2005. 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 Form 1041,

e-file Program, U.S. Income Tax Return for Estates and

Trusts for Tax Year 2005.

Learning about the law or the form 4 min.

Recordkeeping 6 min.

Preparing the form 21 min.

Copying, assembling, and sending 

the form to the IRS 20 min.

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

Internal Revenue Code section 6103.

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

Return for Estates and Trusts;

● Serve as a transmittal for any accompanying paper

schedules or statements;

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

transmitter; and

Where To File

● Authorize an electronic funds withdrawal for payment of

federal taxes owed.

Internal Revenue Service

Mail Stop 6052

Ogden, UT 84201

Line 5

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.

Pooled Mortgage Account

If you bought a pooled mortgage account during the year

and still have that pool at the end of the tax year, check the

“Bought” box and enter the date of purchase. If you sold a

pooled mortgage account that was purchased during this, or

a previous, tax year, check the “Sold” box and enter the date

of sale. If you neither bought nor sold a pooled mortgage

account, skip this item.

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, see Pub. 1437

for additional information.