Form 8879-F IRS e-file Signature Authorization

2008 Form 8879-F, IRS e-file Signature
Authorization for Form 1041
Purpose: This is the first circulated draft of the 2008 Form 8879-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 8879-F is available at: http://www.irs.gov/pub/irspdf/f8879f.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 2, 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 Form 8879-F, IRS e-file
Signature Authorization for Form 1041
¾ We added a Tip icon and a statement about the use of an unsigned Form 8453-F,
U.S. Estate or Trust Income Tax Declaration and Signature for Electronic Filing
as a transmittal form for additional paper documents if a return has been filed and
signed electronically. 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 (copy in file).
¾ We updated the dates throughout the document and made a series of small
stylistic changes pursuant to our style guide.

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Date

Form

I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 8879-F, PAGE 1 OF 2
MARGINS; TOP 13mm (1⁄ 2 "), CENTER SIDES.
PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
1
FLAT SIZE: 216mm (8 ⁄ 2 ") x 279mm (11")
PERFORATE: None
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

8879-F

Department of the Treasury
Internal Revenue Service

©

O.K. to print
Revised proofs
requested

OMB No. 1545-0967

, 2008, ending

, 20

2008

.

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

Employer identification number

Tax Return Information (Whole dollars only)

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2
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4
5

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

Part II

Signature

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For calendar year 2008, or fiscal year beginning

Name and title of fiduciary

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Date

IRS e-file Signature Authorization
for Form 1041

Name of estate or trust

Part I

Action

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.
Fiduciary’s PIN: check one box only
I authorize

to enter my PIN
ERO firm name

as my signature
do not enter all zeros

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.
Signature of
fiduciary or officer
representing
the fiduciary ©

Part III

Date

©

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 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’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 page 2.

Cat. No. 48553E

Form

8879-F

(2008)

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I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 8879-F, PAGE 2 OF 2
MARGINS; TOP 13mm (1⁄ 2 "), CENTER SIDES.
PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
1
FLAT SIZE: 216mm (8 ⁄ 2 ") x 279mm (11")
PERFORATE: None
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form 8879-F (2008)

Page

Fiduciary Responsibilities

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.

The fiduciary will:
● Verify the accuracy of the estate’s or
trust’s prepared income tax return;

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 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.
You must receive the
completed and signed
Form 8879-F from the
CAUTION
fiduciary before the
electronic return is transmitted (or
released for transmission).

● 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.

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Purpose of Form

Do not send this form to the IRS.
The ERO must retain Form 8879-F.

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● 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.
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.
If you use a PIN to
electronically sign an e-filed
TIP
Form 1041, you can use an
unsigned Form 8453-F as a
transmittal form for any accompanying
paper schedules or statements. See
Form 8453-F for details.

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.

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:
Learning about the law
or the form
Preparing and sending
the form

7 min.
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, keep it for your
records.