U.S. Estate or Trust Income Tax Declaration and 

Signature for Electronic Filing Form 8453-F

Department of the Treasury

Internal Revenue Service

For calendar year 2004, or fiscal year beginning , 2004, and ending , 20

Name of estate or trust Employer 

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 co

the electronic portion of the 2004 U.S. Income Tax Return(s) for Estates and Trusts. I have also examined a copy of the return(s) being filed e

Internal Revenue Service, and all accompanying schedules and statements. To the best of my knowledge and belief, they are true, correct, and 

the transmitter, I consent that the return(s), including this declaration and accompanying schedules and statements, be sent to the Internal Rev

return transmitter. I also consent to the IRS’ sending the ERO and/or transmitter an acknowledgement of receipt of transmission and an indicat

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 F

 

 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 m

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 f

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 c

information to be filed with the IRS, and have followed all other requirements described in Pub. 1437, Procedures and Specifications for the 1

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 sched

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 t

knowledge.

Date ERO’s SSN 

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 S

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, a

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

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 t

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

entry to this account. I also authorize the financial institutions involved in the processing of the electronic payment of taxes to receive co

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

Pooled mortgage account: (see i

Bought Sold 

6
Privacy Act and Paperwork Reduction Ac

for the information on this form to carry out 

Revenue laws of the United States. You are 

us the information. We need it to ensure tha

complying with these laws and to allow us t

collect the right amount of tax. Section 610

preparers to provide their identifying numbe

Who Must File

The time needed to complete and file this 

depending on individual circumstances. The 

average time is:

If you have comments concerning the acc

time estimates or suggestions for making th

we would be happy to hear from you. You c

Internal Revenue Service, Tax Products Coo

Committee, SE:W:CAR:MP:T:T:SP, 1111 Co

NW, Washington, DC 20224. Do not send F

this address. Instead, see Where To File on 

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 Retur

(ERO) and Paid Preparer

A paid preparer who is not also the ERO 

8453-F in the space for Paid Preparer’s Use 

preparer who is also the ERO should instea

in the ERO’s Use Only section labeled “Che

preparer.”

Form 8453-F (2004) 

Use Form 8453-F to:

Every estate or trust filing a 2004 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 

either prepares tax returns or collects prepa

including Forms 8453-F, for fiduciaries who 

return of the estate or trust electronically file

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 and Specifications

for the 1041 e-file Program. The information listing must

include the name control of each estate or trust, its employer

identification number (EIN), and the information shown on

lines 1 through 5 for each return. Do not enter totals from

multiple returns on lines 1 through 5.

Learning about the law or the form 

Recordkeeping 

Preparing the form 

Copying, assembling, and sending 

the form to the IRS 

You are not required to provide the inform

on a form that is subject to the Paperwork 

unless the form displays a valid OMB contr

or records relating to a form or its instructio

retained as long as their contents may beco

the administration of any Internal Revenue l

returns and return information are confident

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 th

electronic funds withdrawal (direct debit). O

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.

ACH electronic funds withdrawal (direct deb

money order. If the payment is by ACH elec

withdrawal (direct debit), be sure to check t

If payment is by check or money order, see 

additional information.

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

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