Form 8879 F PDF Details

Navigating the complexities of tax filing for estates and trusts becomes streamlined with the use of Form 8879-F, the IRS e-file Signature Authorization for Form 1041. Specifically designed for the fiscal year 2011, this form serves as a crucial tool for fiduciaries to electronically sign and authorize the submission of an estate's or trust's income tax return. By selecting a personal identification number (PIN), fiduciaries grant electronic return originators (EROs) the capability to transmit tax returns securely to the IRS, alongside consenting to direct debit for any taxes due. The form, while not to be sent to the IRS, is integral for record-keeping, facilitating a smoother, paperless processing of tax information. It details the total income, deductions, and taxable income of the estate or trust, ensuring fiduciaries can verify the accuracy of submitted financial data. Moreover, EROs are tasked with retaining the completed Form 8879-F for a set period, promoting accountability and adherence to tax laws. Moving to an electronic filing system marks a significant shift towards efficiency in managing the tax obligations of estates and trusts, highlighting the importance of understanding and properly utilizing Form 8879-F.

QuestionAnswer
Form NameForm 8879 F
Form Length2 pages
Fillable?No
Fillable fields0
Avg. time to fill out30 sec
Other namesf8879f form 8879 f

Form Preview Example

Form 8879-F

IRS E-FILE Signature Authorization

 

 

OMB No. 1545-0967

 

 

 

 

 

 

 

 

 

 

 

for Form 1041

 

 

 

2011

 

 

 

For calendar year 2011, or fiscal year beginning

, 2011, ending

, 20

.

 

Department of the Treasury

 

 

 

 

 

 

 

 

 

Internal Revenue Service

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

 

 

 

 

 

 

 

 

 

 

 

Name of estate or trust

 

 

Employer identification number

 

 

 

 

 

 

 

 

Name and title of fiduciary

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Part I

Tax Return Information (Whole Dollars Only)

 

 

 

 

 

 

1

Total income (Form 1041, line 9)

. . . . . . .

 

 

1

 

2

Income distribution deduction (Form 1041, line 18)

. . . . . . .

 

 

2

 

3

Taxable income (Form 1041, line 22)

. . . . . . .

 

 

3

 

4

Total tax (Form 1041, line 23)

. . . . . . .

 

 

4

 

5

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

. . . . . . .

 

 

5

 

Part II

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 2011 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

to enter my PIN

ERO firm name

on the estate's or trust's 2011 electronically filed income tax return.

as my signature

do not enter all zeros

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 2011 electronically filed income tax return.

Signature of

 

fiduciary or officer

 

representing

 

the fiduciary

Date

Part III 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 2011 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 Form 1041 e-file Program, U.S. Income Tax Returns for Estates and Trusts for Tax Year 2011.

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 instructions.

Cat. No. 48553E

Form 8879-F (2011)

Form 8879-F (2011)

Page 2

 

 

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 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.

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

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 2011 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 fiduciary

CAUTION

before the electronic return

 

is transmitted (or released for transmission).

Fiduciary Responsibilities

The fiduciary will:

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 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.

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.

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 Form 1041 e-file Program, U.S. Income Tax Returns for Estates and Trusts for Tax Year 2011, for more information.

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 . . . . . . . 7 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:M:S, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not send the form to this address. Instead, keep it for your records.

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Stage no. 1 in filling in Form 8879 F

2. Now that the previous section is completed, it's time to include the required details in Fiduciarys PIN check one box only, I authorize, to enter my PIN, as my signature, ERO firm name, do not enter all zeros, on the estates or trusts, As a fiduciary or officer, Signature of fiduciary or officer, Part III, Certification and Authentication, Date, EROs EFINPIN Enter your sixdigit, do not enter all zeros, and I certify that the above numeric so you're able to proceed further.

Filling out section 2 in Form 8879 F

Those who work with this form generally make mistakes when filling out EROs EFINPIN Enter your sixdigit in this part. You should read twice everything you type in right here.

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