Form 8453-FE

Department of the Treasury 

Internal Revenue Service

U.S. Estate or Trust Declaration 

for an IRS e-file Return

For calendar year 2023, or fiscal year beginning , 2023, and ending , 20

File electronically with the estate’s or trust’s return. Do not file paper copies. 

Go to www.irs.gov/Form8453FE for the latest information.

OMB No. 1545-0967

2023

Name of estate or trust Employer identification number

Name and title of fiduciary

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 23) . . . . . . . . . . . . . . . . . . . 3 

4 Total tax (Form 1041, line 24) . . . . . . . . . . . . . . . . . . . . . . 4 

5 Tax due or overpayment (Form 1041, line 28 or 29) . . . . . . . . . . . . . . . 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 2023 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 acknowledgment 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-FE 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. 4164, Modernized e-File (MeF) Guide for Software Developers and Transmitters. 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 

Use 

Only

ERO’s 

signature

Date Check if 

also paid 

preparer 

Check if 

selfemployed 

ERO’s SSN or PTIN

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. 65092M Form 8453-FE (2023)
Form 8453-FE (2023) Page 2

Future Developments

For the latest information about developments related to Form 

8453-FE and its instructions, such as legislation enacted after they 

were published, go to www.irs.gov/Form8453FE.

▲!

CAUTION

File electronically with the estate’s or trust’s return. Do 

not file paper copies.

Purpose of Form

Use Form 8453-FE 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; and

• Authorize an electronic funds withdrawal for payment of federal 

taxes owed.

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.

Line 5

Payment of the tax due on line 5 of this form 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 “2023 Form 1041” on the payment. Complete the 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-FE with Form 1041-V.

To get more information about EFTPS or to enroll in EFTPS, visit 

www.EFTPS.gov or call 800-555-4477. To contact EFTPS using the 

Telecommunications Relay Services (TRS), for people who are deaf, 

hard of hearing, or have a speech disability, dial 711 and provide the 

TRS assistant the 800-555-4477 number above or 800-733-4829. 

Additional information about EFTPS is also available in Pub. 966.

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-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.

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. 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. 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. Internal 

Revenue Code (Code) section 6109 requires EROs to provide their 

identifying numbers.

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 Code section 6103.

The time needed to complete this form will vary depending on 

individual circumstances. The estimated average time is:

Recordkeeping . . . . . . . . . . . . 2 hr., 37 min.

Learning about the law or the form . . . . . 0 hr., 12 min.

Preparing and sending the form . . . . . . 0 hr., 15 min.

Comments and suggestions. We welcome your comments about 

this publication and suggestions for future editions. 

You can send us comments through www.irs.gov/FormComments. 

Or, you can write to the Internal Revenue Service, Tax Forms and 

Publications, 1111 Constitution Ave. NW, IR-6526, Washington, DC 

20224. 

Although we can’t respond individually to each comment 

received, we do appreciate your feedback and will consider your 

comments and suggestions as we revise our tax forms, instructions, 

and publications. Don’t send tax questions, tax returns, or 

payments to the above address.