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 2012, or fiscal year beginning , 2012, and ending , 20

▶ Information about Form 8453-F and its instructions is at www.irs.gov/form8453f

OMB No. 1545-0967

2012

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 2012 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 2012. 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 (2012)
Form 8453-F (2012) Page 2

Future Developments

For the latest information about developments related to Form 

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

were published, go to www.irs.gov/form8453f.

Reminder

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 multiplereturn 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 2012. 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 2012.

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 “2012 Form 1041” on the payment. Complete the 2012 

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. 

Internal Revenue Code (IRC) 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 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.