Form 8879-F IRS e-file Signature Authorization for Form 1041

Form

8879-F

OMB No. 1545-0967

IRS e-file Signature Authorization for Form 1041
For calendar year 2024, or fiscal year beginning

, 2024, ending

, 20

2024

.

Don’t send to the IRS. Keep for your records.
Go to www.irs.gov/Form8879F for the latest information.

Department of the Treasury
Internal Revenue Service

Employer identification number

Name of estate or trust
Name and title of fiduciary

Part I
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5

Tax Return Information (Whole Dollars Only)

Total income (Form 1041, line 9) . . . . . .
Income distribution deduction (Form 1041, line 18)
Taxable income (Form 1041, line 23) . . . . .
Total tax (Form 1041, line 24) . . . . . . . .
Tax due or overpayment (Form 1041, line 28 or 29)

Part II

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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
2024 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) the reason for any delay in processing the return or refund, and (c) 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

as my signature

to enter my PIN
Don’t enter all zeros

ERO firm name

on the estate’s or trust’s 2024 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 2024 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.
Don’t enter all zeros

I certify that the above numeric entry is my PIN, which is my signature on the 2024 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. 4164, Modernized e-File (MeF) Guide for Software Developers and Transmitters, Processing
Year 2025.

ERO’s signature

Date

ERO Must Retain This Form — See Instructions
Don’t Submit This Form to the IRS Unless Requested To Do So
For Paperwork Reduction Act Notice, see instructions.

Cat. No. 48553E

Form 8879-F (2024)

Page 2

Form 8879-F (2024)

Future Developments

Important Notes for EROs

For the latest information about developments related to Form
8879-F and its instructions, such as legislation enacted after
they were published, go to www.irs.gov/Form8879F.

• Don’t 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.

Purpose of Form
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 doesn’t use Form 8879-F must use Form 8453FE, U.S. Estate or Trust Declaration for an IRS e-file Return. For
more information, see the instructions for Form 8453-FE.
Don’t send this form to the IRS. The ERO must retain Form
8879-F.

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▲
CAUTION

Form 8879-F can only be associated with a single
Form 1041, U.S. Income Tax Return for Estates and
Trusts.

ERO Responsibilities
The ERO must:
• 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 2024 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 fiduciary’s PIN;
• Give the fiduciary Form 8879-F for completion and review
(acceptable delivery methods include hand delivery, U.S. mail,
private delivery service, email, Internet website, and fax); and
• Complete Part III, including a signature and date.

!
▲
CAUTION

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

Fiduciary Responsibilities
The fiduciary must:
• Verify the accuracy of the estate’s or trust’s prepared income
tax return;
• 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. The
acceptable delivery methods include hand delivery, U.S. mail,
private delivery service, email, Internet website, and 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.
Fiduciaries can sign the form using a scanned signature.

• 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 8879F if changes are made to the return (for example, based on the
fiduciary’s review).
• EROs can sign the form using a scanned signature. For more
information, go to www.irs.gov/efile.
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:
Recordkeeping .

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. 1 hr., 12 min.

Preparing the form

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1 min.

Comments and suggestions. We welcome your comments
about this publication and suggestions for future editions.
You can send us comments through www.irs.gov/
FormComments. Or, you can write to the Internal Revenue
Service, Tax Forms and Publications, 1111 Constitution Ave.
NW, IR-6526, Washington, DC 20224.
Although we can’t respond individually to each comment
received, we do appreciate your feedback and will consider
your comments and suggestions as we revise our tax forms,
instructions, and publications. Don’t send tax questions, tax
returns, or payments to the above address.