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

Form

8453-F

U.S. Estate or Trust Income Tax Declaration and
Signature for Electronic Filing
For calendar year 2011, or fiscal year beginning
, 2011, and ending
▶ See instructions on back.

Department of the Treasury
Internal Revenue Service
Name of estate or trust

A If this form is being used only as a transmittal, check here

B

Employer identification number

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2 Income distribution deduction (Form 1041, line 18) .

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3 Taxable income (Form 1041, line 22)

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

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4 Total tax (Form 1041, line 23) .

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Tax Return Information

1 Total income (Form 1041, line 9) .

Part II

2011

, 20

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Name and title of fiduciary

Part I

OMB No. 1545-0967

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Declaration of Fiduciary

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. 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.

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 2011 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’s 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

Signature of fiduciary or officer representing fiduciary

Date

Part III Declaration of Electronic Return Originator (ERO) and Paid Preparer (see instructions)
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 Form 1041 e-file Program, U.S. Income Tax Returns for Estates and
Trusts for Tax Year 2011. 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.
Date

▲

ERO’s
signature

ERO’s SSN or PTIN
Check if selfemployed ▶

▲

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

Check if
also paid
preparer ▶

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
Use Only

Print/Type preparer’s name

Preparer's signature

Date

Check
if
self-employed

Firm’s name

▶

Firm's EIN

Firm's address

▶

Phone no.

For Privacy Act and Paperwork Reduction Act Notice, see instructions.

Cat. No. 13890Y

PTIN

▶

Form 8453-F (2011)

Page 2

Form 8453-F (2011)

What's New
We added new line A before Part I of the form. If you used the
PIN method to sign the e-filed Form 1041 and only want to use
Form 8453-F to serve as a transmittal for any paper schedules
or statements, then check the box at the end of line A.

Purpose of Form

If payment is by check or money order, make it payable to
the “United States Treasury” and write the estate's or trust's
name and EIN and “2011 Form 1041” on the payment.
Complete the 2011 Form 1041-V, Payment Voucher, and
enclose it and the payment in an envelope and mail it to the
address shown on Form 1041-V. Although you do not have to
complete Form 1041-V, doing so allows us to process the
payment more accurately and efficiently. Do not enclose
Form 8453-F with Form 1041-V. Mail Form 8453-F to the
address shown under Where To File on this page.

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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 Form 1041 e-file
Program, U.S. Income Tax Returns for Estates and Trusts for
Tax Year 2011. 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 for the Electronic Filing Program for Form 1041 US
Income Tax Return for Estates and Trusts for Tax Year 2011.

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 payment, schedules, or
statements,
Then
• Enter the estate's or trust's identifying information and the
name and title of the fiduciary,
• Check the box on line A, and
• Attach Form 8453-F as a transmittal to the paper documents.
Caution: Do not complete anything below line A.

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

When To File
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.

Line 5
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.

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 also the ERO checks the box in the
ERO’s Use Only section labeled “Check if also paid preparer.” A
paid preparer who is not the ERO must sign Form 8453-F in the
space for Paid Preparer Use Only.

Use of PTIN

Paid preparers. Anyone who is paid to prepare the estate's or
trust's return must enter their PTIN in Part III. The PTIN entered
must have been issued after September 27, 2010. For
information on applying for and receiving a PTIN, see Form
W-12, IRS Paid Preparer Tax Identification Number (PTIN)
Application and Renewal, or visit www.irs.gov/ptin.
EROs who are not paid preparers. Only an ERO who is not the
paid preparer of the return has the option to enter their PTIN or
their social security number in the ERO's Use Only section of
Part III. If the PTIN is entered, it must have been issued after
September 27, 2010. For information on applying for and
receiving a PTIN, see Form W-12 or visit www.irs.gov/ptin.
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 and EROs 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

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Learning about the law or the form .

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. 10 min.

6 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.