Form 8879-F

2016

IRS e-file Signature Authorization for Form 1041

Department of the Treasury 

Internal Revenue Service

For calendar year 2016, or fiscal year beginning , 2016, ending , 20 .

▶ Do not send to the IRS. Keep for your records.

▶ Information about Form 8879-F and its instructions is at www.irs.gov/form8879f.

OMB No. 1545-0967

Name of estate or trust Employer identification number

Name and title of fiduciary

Part I Tax Return Information (Whole Dollars Only)

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 and Signature Authorization of Fiduciary (Be sure to get a copy of the estate’s or 

trust’s return)

Under penalties of perjury, I declare that I am a fiduciary of the above estate or trust and that I have examined a copy of the estate’s or trust’s 

2016 electronic income tax return and accompanying schedules and statements, and to the best of my knowledge and belief, it is true, 

correct, and complete. I further declare that the amounts in Part I above are the amounts shown on the copy of the estate’s or trust’s 

electronic income tax return. I consent to allow my electronic return originator (ERO), transmitter, or intermediate service provider to send the 

estate’s or trust’s return to the IRS and to receive from the IRS (a) an acknowledgment of receipt or reason for rejection of the transmission, 

(b) the reason for any delay in processing the return or refund, and (c) the date of any refund. If applicable, I authorize the U.S. Treasury and 

its designated Financial Agent to initiate an 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 federal 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. I have selected a personal 

identification number (PIN) as my signature for the estate’s or trust’s electronic income tax return and, if applicable, the estate’s or trust’s 

consent to electronic funds withdrawal.

Fiduciary’s PIN: check one box only

I authorize 

ERO firm name

to enter my PIN 

do not enter all zeros

as my signature

on the estate’s or trust’s 2016 electronically filed income tax return.

As a fiduciary or officer representing the fiduciary of the estate or trust, I will enter my PIN as my signature on the 

estate’s or trust’s 2016 electronically filed income tax return.

Signature of 

fiduciary or officer 

representing 

the fiduciary ▶ Date ▶

Part III Certification and Authentication

ERO’s EFIN/PIN. Enter your six-digit EFIN followed by your five-digit self-selected PIN.

do not enter all zeros

I certify that the above numeric entry is my PIN, which is my signature on the 2016 electronically filed income tax return for the estate 

or trust indicated above. I confirm that I am submitting this return in accordance with the requirements of Pub. 3112, IRS e-file 

Application and Participation; and Pub. 4164, Modernized e-file (MeF) Guide for Software Developers and Transmitters, Processing 

Year 2017.

ERO’s signature ▶ Date ▶

ERO Must Retain This Form — See Instructions 

Do Not Submit This Form to the IRS Unless Requested To Do So

For Paperwork Reduction Act Notice, see instructions. Cat. No. 48553E Form 8879-F (2016)
Form 8879-F (2016) Page 2

Future Developments

For the latest information about 

developments related to Form 8879-F 

and its instructions, such as legislation 

enacted after they were published, go to 

www.irs.gov/form8879f.

Purpose of Form

A fiduciary and an ERO use Form 8879-F 

when the fiduciary wants to use a 

personal identification number (PIN) to 

electronically sign an estate’s or trust’s 

electronic income tax return and, if 

applicable, consent to electronic funds 

withdrawal. A fiduciary who does not use 

Form 8879-F must use Form 8453-FE, 

U.S. Estate or Trust Declaration for an 

IRS e-file Return. For more information, 

see the instructions for Form 8453-FE.

Do not send this form to the IRS. 

The ERO must retain Form 8879-F.

▲!

CAUTION

Form 8879-F can only be 

associated with a single Form 

1041. 

ERO Responsibilities

The ERO will:

• Enter the name and employer 

identification number of the estate or 

trust at the top of the form;

• Complete Part I using the amounts 

(zero may be entered when appropriate) 

from the estate’s or trust’s 2016 income 

tax return;

• Enter on the authorization line in Part II 

the ERO firm name (not the name of the 

individual preparing the return) if the 

ERO is authorized to enter the officer’s 

PIN;

• Give the fiduciary Form 8879-F for 

completion and review (acceptable 

delivery methods include hand delivery, 

U.S. mail, private delivery service, email, 

Internet website, and fax); and

• Complete Part III, including a signature 

and date.

▲!

CAUTION

You must receive the 

completed and signed Form 

8879-F from the fiduciary 

before the electronic return 

is transmitted (or released for 

transmission).

Fiduciary Responsibilities

The fiduciary will:

• Verify the accuracy of the estate’s or 

trust’s prepared income tax return;

• Check the appropriate box in Part II to 

either authorize the ERO to enter the 

fiduciary’s PIN or choose to enter it in 

person;

• Indicate or verify his or her PIN when 

authorizing the ERO to enter it (the PIN 

must be five numbers other than all 

zeros);

• Sign and date Part II; and

• Return the completed Form 8879-F to 

the ERO. The acceptable delivery 

methods include hand delivery, U.S. 

mail, private delivery service, email, 

Internet website, and fax.

The estate’s or trust’s return will not 

be transmitted to the IRS until the ERO 

receives the fiduciary’s signed Form 

8879-F.

Fiduciaries can sign the form using a 

scanned signature.

Important Notes for EROs

• Do not send Form 8879-F to the IRS 

unless requested to do so. Retain the 

completed Form 8879-F for 3 years from 

the return due date or IRS received date, 

whichever is later. Form 8879-F can be 

retained electronically in accordance 

with the recordkeeping guidelines in Rev. 

Proc. 97-22, which is on page 9 of 

Internal Revenue Bulletin 1997-13 at 

www.irs.gov/pub/irs-irbs/irb97-13.pdf.

• Enter the fiduciary’s PIN on the input 

screen only if the fiduciary has 

authorized you to do so.

• Provide the fiduciary with a copy of the 

signed Form 8879-F upon request.

• Provide the fiduciary with a corrected 

copy of the Form 8879-F if changes are 

made to the return (for example, based 

on the fiduciary’s review).

• EROs can sign the form using a 

scanned signature. For more 

information, go to www.irs.gov/efile.

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.

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.

The time needed to complete this form 

will vary depending on individual 

circumstances. The estimated average 

time is:

Recordkeeping . . . . 1 hr., 12 min.

Preparing the form. . . . . 1 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 send your comments to 

the Internal Revenue Service, Tax Forms 

and Publications Division, 1111 

Constitution Ave. NW, IR-6526, 

Washington, DC 20224. Do not send the 

form to this address. Instead, keep it for 

your records.