Declaration and Signature for Electronic and Magnetic Media Filing

Forms and Documents

Document	Type	Status	Availability
Form 8453-FE Form 8453-FE U.S. Estate or Trust Declaration for an IRS e-file Return	Form and Instruction	New	Repair queued
Form 8879-F Form 8879-F, IRS e-file Signature Authorization for Form 1041	Form and Instruction	Modified	Repair queued
2017-11-08_SS_1545-0967 F8453-FE and F8879-F r.doc	Supporting Statement A	Uploaded 2017-11-08	Available

IC Document Collections

IC ID	Collection	Type	Status	Form
228951	Form 8453-FE U.S. Estate or Trust Declaration for an IRS e-file Return	Form and Instruction	New
182774	Form 8879-F, IRS e-file Signature Authorization for Form 1041	Form and Instruction	Modified

ICR Details

OMB Control No: 1545-0967	ICR Reference No: 201711-1545-007
Status: Historical Active	Previous ICR Reference No: 201406-1545-008
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Declaration and Signature for Electronic and Magnetic Media Filing
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Emergency	Approval Requested By: 12/31/2017
OIRA Conclusion Action: Approved without change	Conclusion Date: 12/21/2017
	Date Received in OIRA: 12/19/2017
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	06/30/2018	6 Months From Approved	11/30/2018
Responses	3,924,081	0	1,774,081
Time Burden (Hours)	8,786,379	0	2,164,379
Cost Burden (Dollars)	0	0	0

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Abstract: The Form 8879-F is used to secure taxpayer signatures and declarations in conjunction with electronic and magnetic media filing of trust and fiduciary income tax returns and, if applicable, consent to electronic funds withdrawal. The form together with the electronic and magnetic media transmission, will comprise the taxpayer's income tax return. Form 8453-FE is used 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, and authorize an electronic fund withdrawal for payment of federal taxes owed.

Emergency Justfication: Form 8453-FE is a popular filing season form. The form was inadvertently excluded from the last submission for OMB approval. OMB approval is eminently necessary to make it available for public use as soon as possible. An inability to collect this information will prevent the Internal Revenue Service from verifying the authenticity of a return by matching the data on the declaration with the corresponding data on the electronic return. If the filer were unable to use the Form 8453-FE this would prevent the filer from being able to authorize the electronic transmission via a third-party transmitter; and prevent the filer from authorizing an electronic funds withdrawal for payment of federal taxes owed.

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Authorizing Statute(s): US Code: 26 USC 1.6012-5 Name of Law: Composite return in lieu of specified form
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	79 FR 38670	07/08/2014
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 2

IC Title	Form No.	Form Name
Form 8453-FE U.S. Estate or Trust Declaration for an IRS e-file Return	8453-FE	U.S. Estate or Trust Declaration for an IRS e-file Return
Form 8879-F, IRS e-file Signature Authorization for Form 1041	8879-F	IRS e-file Signature Authorization for Form 1041

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ICR Summary of Burden

	Total Approved	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	3,924,081	1,774,081	0	2,150,000	0	0
Annual Time Burden (Hours)	8,786,379	2,164,379	0	6,622,000	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: Yes

Burden Increase Due to: Miscellaneous Actions

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: Adding Form 8453-FE to this ICR. This change increases the number of responses by 2,150,000 which increases the overall burden by 6,622,000.

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Annual Cost to Federal Government: $300

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     Yes

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     Yes

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? Uncollected

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 12/19/2017

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