Form 8453-F U.S. Estate or Trust Income Tax Declaration and Signatur

2008 Form 8453-F, U.S. Estate or Trust Income Tax
Declaration and Signature for Electronic Filing

Purpose: This is the first circulated draft of the 2008 Form 8453-F, for your review and
comments. See below for a discussion of the major changes.
TPCC Meeting: None, but one may be arranged if requested.
Prior Version: The 2007 Form 8453-F is available at:
http://www.irs.gov/pub/irs-pdf/f8453f.pdf.
Other Products: Circulations of draft tax forms, instructions, notices, and publications
are posted at: http://taxforms.web.irs.gov/Circulations/index.htm.
Comments: Please email, call, fax, or mail any comments to me, and email any
comments to the reviewer, [email protected] by June 4, 2008.
Esther Woodworth
Tax Law Specialist
SE:W:CAR:MP:T:T:FP
NCFB C7-418
Phone: 202-283-4892
Fax: 202-283-4545
Email: [email protected]

Major Changes to the 2008 Form 8453-F, U.S. Estate or Trust Income
Tax Declaration and Signature for Electronic Filing

¾ All the years were updated and certain small stylistic changes were made to bring the
form and instructions into line with our style guide.
¾ The What’s New heading was changed to “Reminders.”
¾

The Where to File address was confirmed as still valid.

¾ We added information about using Form 8453-F as a transmittal form only. See Chief

Counsel Advice memo, 1/15/2008, from Branch 1, Procedure & Administration
concluding that an unsigned Form 8453-F could be used as a transmittal form.

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TLS, have you
transmitted all R
text files for this
cycle update?

I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
Form 8453, Page 1 of 2
MARGINS: TOP 13 mm (1⁄ 2 "), CENTER SIDES.
PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
1
FLAT SIZE: 216 mm (8 ⁄ 2 ") 3 279 mm (11")
PERFORATE: (NONE)
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Date

Form

Date

Revised proofs
requested

©

Name of estate or trust

, 2008, and ending

Tax Return Information

1

1

Total income (Form 1041, line 9)

2

Income distribution deduction (Form 1041, line 18)

2

3

Taxable income (Form 1041, line 22)

3

4

Total tax (Form 1041, line 23)

5

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

6

2008

, 20

See instructions on back.

Employer identification number

Name and title of fiduciary

Part II

OMB No. 1545-0967

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For calendar year 2008, or fiscal year beginning

Department of the Treasury
Internal Revenue Service

Signature

O.K. to print

U.S. Estate or Trust Income Tax Declaration and
Signature for Electronic Filing

8453-F

Part I

Action

Declaration of Fiduciary

4
5

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. 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 2008 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
Internal Revenue Service, 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 Internal Revenue Service by the
return transmitter. I also consent to the IRS’ 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

©

©

Part III

Declaration of Electronic Return Originator (ERO) and Paid Preparer (see instructions)

Signature of fiduciary or officer representing fiduciary

Date

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 1041 e-file Program, U.S. Income Tax
Returns for Estates and Trusts for Tax Year 2008. 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

©

Firm’s name (or yours
if self-employed),
address, and ZIP code

Date

©

Check if
also paid
preparer ©

ERO’s SSN or PTIN
Check if selfemployed ©
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’s
Use Only

Preparer’s
signature

©

Firm’s name (or yours
if self-employed),
address, and ZIP code

Date

©

For Paperwork Reduction Act Notice, see instructions.

Preparer’s SSN or PTIN
Check if selfemployed ©
EIN

©

Phone no.
Cat. No. 13890Y

(

)
Form

8453-F

(2008)

1
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
Form 8453, Page 2 of 2
MARGINS: TOP 13 mm (1⁄ 2 "), CENTER SIDES.
PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
1
FLAT SIZE: 216 mm (8 ⁄ 2 ") 3 279 mm (11")
PERFORATE: (NONE)
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form 8453-F (2008)

Reminders

Page

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Line 5

Instead of filing Form 8453-F, a fiduciary filing the estate’s or
trust’s return through an electronic return originator (ERO)
can sign the return using a personal identification number
(PIN). For details, see Form 8879-F, IRS e-file Signature
Authorization for Form 1041.

Purpose of Form

2

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 multiple-return information listing according to
the instructions in Pub. 1437, Procedures for the 1041 e-file
Program, U.S. Income Tax Returns for Estates and Trusts for
Tax Year 2008. 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 THE ELECTRONIC
FILING PROGRAM FOR FORM 1041 US INCOME TAX
RETURN FOR ESTATES AND TRUSTS FOR TAX YEAR 2008.

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 schedules or
statements,
Then
● Use Form 8453-F as a transmittal to accompany any paper
documents and
● Complete only the information requested above Part I.

Where To File
Internal Revenue Service
Ogden Submission Processing Center
Mail Stop 6052
Ogden, UT 84201

When To File

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, see Pub. 1437
for additional information.

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 not also the ERO must sign Form
8453-F in the space for Paid Preparer’s Use Only. A paid
preparer who is also the ERO should instead check the box
in the ERO’s Use Only section labeled “Check if also paid
preparer.”
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 and to allow us to figure and
collect the right amount of tax. Section 6109 requires return
preparers to provide their identifying numbers on the return.
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
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:T:SP, 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.

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.

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