Form 8879-F

Department of the Treasury

Internal Revenue Service

IRS e-file Signature Authorization

for Form 1041

OMB No. 1545-0967

Name of estate or trust Employer identification number

Tax Return Information

1

2

3

4

Total income (Form 1041, line 9) 

Income distribution deduction (Form 1041, line 18) 

Taxable income (Form 1041, line 22) 

Total tax (Form 1041, line 23) 

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 2008 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) an indication of any refund offset, (c) the reason for any delay in processing the return 

or refund, and (d) 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.

Part I

Part II

1

2

3

4

Fiduciary’s PIN: check one box only

I authorize to enter my PIN as my signature

on the estate’s or trust’s 2008 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 2008 electronically filed income tax return.

Certification and Authentication

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

I certify that the above numeric entry is my PIN, which is my signature on the 2008 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. 1437, Procedures for the 1041 e-file Program, U.S. Income Tax

Returns for Estates and Trusts for Tax Year 2008.

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 page 2. Cat. No. 48553E Form 8879-F (2008)

Part III

Signature of

fiduciary or officer

representing

the fiduciary © Date ©

ERO’s signature © Date ©

ERO firm name

© See instructions. Do not send to the IRS. Keep for your records.

do not enter all zeros

do not enter all zeros

For calendar year 2008, or fiscal year beginning , 2008, ending , 20 .

(Whole dollars only)

5 Tax due or overpayment (Form 1041, line 27 or 28) 5

Name and title of fiduciary

2008
Form 8879-F (2008) Page 2

Purpose of Form

ERO Responsibilities

Fiduciary Responsibilities

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).

● See Pub. 1437, Procedures for the

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

Returns for Estates and Trusts for Tax

Year 2008, for more information.

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:

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-6526, Washington, DC

20224. Do not send the form to this

address. Instead, keep it for your

records.

Learning about the law

or the form 7 min.

Preparing and sending 

the form 39 min.

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-F, U.S. Estate or Trust Income Tax

Declaration and Signature for Electronic

Filing. For more information, see the

instructions for Form 8453-F.

Do not send this form to the IRS.

The ERO must retain Form 8879-F.

The ERO will:

● Complete Part I using the amounts

(zero may be entered when appropriate)

from the estate’s or trust’s 2008 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—this can be

done by hand delivery, U.S. mail, private

delivery service, email, or Internet

website; and

● Complete Part III, including a signature

and date.

● Enter the name and employer

identification number of the estate or

trust at the top of the form;

You must receive the

completed and signed

Form 8879-F from the

fiduciary before the

electronic return is transmitted (or

released for transmission).

The fiduciary will:

● 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 by hand delivery, U.S. mail,

private delivery service, or fax.

● Verify the accuracy of the estate’s or

trust’s prepared income tax return;

CAUTION

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.

TIP

If you use a PIN to

electronically sign an e-filed

Form 1041, you can use an

unsigned Form 8453-F as a

transmittal form for any accompanying

paper payment, schedules, or

statements. See Form 8453-F for details.