8453 F Form PDF Details

In a world increasingly propelled by digital solutions, the process of handling estate or trust tax returns has also embraced technology for efficiency and accuracy. The Form 8453-FE serves as a key component in this modern approach, facilitating the electronic declaration for U.S. Estate or Trust Income Tax Returns. As part of the digital submission process, it plays a crucial role in authenticating the electronic Form 1041, U.S. Income Tax Return for Estates and Trusts, and in authorizing the electronic payment of taxes owed by estates or trusts. Designed for the specific tax period it covers, including both calendar and fiscal years, this form ensures that details such as total income, deductions, and taxable income are accurately relayed to the Internal Revenue Service (IRS). Furthermore, it encompasses a declaration by the fiduciary, or an officer representing the fiduciary, that acknowledges the responsibility for the return's accuracy under penalties of perjury. Additionally, the Form 8453-FE outlines procedures for electronic return originators and paid preparers, emphasizing the importance of their roles in the process and the necessity of adhering to stringent guidelines to ensure compliance and correctness. With its comprehensive structure, the form not only streamlines the filing process but also underlines the commitment to maintaining the integrity and confidentiality of the financial information being submitted electronically to the IRS.

QuestionAnswer
Form Name8453 F Form
Form Length2 pages
Fillable?No
Fillable fields0
Avg. time to fill out30 sec
Other namesform irs f 8453, irs f form 8453, f irs 8453 form, 8453 information form

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Form 8453-FE

Department of the Treasury Internal Revenue Service

U.S. ESTATE OR TRUST DECLARATION

FOR AN IRS E-FILE RETURN

For calendar year 2021, or fiscal year beginning

, 2021, and ending

, 20

▶File electronically with the estate’s or trust’s return. Do not file paper copies.

▶Go to WWW.IRS.GOV/FORM8453FE for the latest information.

OMB No. 1545-0967

2021

Name of estate or trust

Employer identification number

Name and title of fiduciary

Part I Tax Return Information

1

Total income (Form 1041, line 9)

1

 

2

Income distribution deduction (Form 1041, line 18)

2

 

3

Taxable income (Form 1041, line 23)

3

 

4

Total tax (Form 1041, line 24)

4

 

5

Tax due or overpayment (Form 1041, line 28 or 29)

5

 

 

 

 

 

Part II Declaration of Fiduciary

6

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 2021 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 IRS, 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 IRS 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

Part III

▲

 

▲

 

Signature of fiduciary or officer representing fiduciary

Date

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-FE 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. 4164, Modernized e-File (MeF) Guide for Software Developers and Transmitters. 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

Check if

ERO’s SSN or PTIN

 

also paid

self-

 

 

preparer ▶

employed ▶

 

 

 

 

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

Print/Type preparer’s name

Preparer’s signature

 

Date

 

Check if

PTIN

 

 

 

 

 

 

Preparer

 

 

 

 

 

self-employed

 

 

 

 

 

 

 

 

Firm’s name ▶

 

 

 

Firm’s EIN ▶

Use Only

 

 

 

Firm’s address ▶

 

 

 

Phone no.

 

 

 

 

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

Cat. No. 65092M

 

Form 8453-FE (2021)

Form 8453-FE (2021)

Page 2

 

 

Future Developments

For the latest information about developments related to Form 8453-FE and its instructions, such as legislation enacted after they were published, go to www.irs.gov/Form8453FE.

▲File electronically with the estate’s or trust’s return. Do ! not file paper copies.

CAUTION

Purpose of Form

Use Form 8453-FE 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 funds withdrawal for payment of federal taxes owed.

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.

Line 5

Payment of the tax due on line 5 of this form 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, make it payable to the “United States Treasury” and write the estate’s or trust’s name and EIN and “2021 Form 1041” on the payment. Complete the 2021 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-FE with Form 1041-V.

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-FE, 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-FE 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. 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. 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. Internal Revenue Code (Code) section 6109 requires EROs to provide their identifying numbers.

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 Code section 6103.

The time needed to complete this form will vary depending on individual circumstances. The estimated average time is:

Recordkeeping

. . . .

. 2 hr., 37 min.

Learning about the law or the form

. . . .

.

0 hr., 12 min.

Preparing and sending the form .

. . . .

.

0 hr., 15 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 Forms and Publications Division, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not send the form to this address.

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