Form 8879-F: IRS E-File Authorization for Form 1041

Form 8879-F, the IRS e-file Signature Authorization for Form 1041, is used when electronically filing a U.S. Income Tax Return for Estates and Trusts. Its function is to allow the person responsible for the estate or trust to authorize an Electronic Return Originator (ERO) to file the return using a personal identification number (PIN) as an electronic signature. This document confirms the responsible party has reviewed the return before it is transmitted. It also grants the ERO permission to receive acknowledgments from the IRS regarding the acceptance or rejection of the electronic submission.

Identifying the Parties Involved

Form 8879-F involves two parties: the fiduciary and the Electronic Return Originator (ERO). The fiduciary is the individual or institution legally responsible for managing the assets of the estate or trust, such as a trustee, executor, or administrator. This person has a legal duty to act in the entity’s best interest and is the only party who can sign Form 8879-F, taking responsibility for the associated Form 1041 tax return.

The Electronic Return Originator, or ERO, is a tax professional or firm authorized by the IRS to prepare and submit tax returns electronically. This can be a certified public accountant, a tax attorney, or a tax preparation company that meets IRS requirements for e-filing. The ERO prepares Form 1041, generates Form 8879-F for the fiduciary’s signature, and then transmits the tax return after receiving authorization.

Information Required for Form 8879-F

To complete Form 8879-F, specific information must be transcribed from the final Form 1041. The ERO populates the first part of the form, titled Tax Return Information. This section requires figures from the tax return, including total income, the income distribution deduction, taxable income, total tax, and the final balance owed or refunded. These figures must be entered in whole dollars.

The second part, the Declaration and Signature Authorization of Fiduciary, must be completed by the fiduciary. This section requires the fiduciary’s name, title, and their Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN). The fiduciary must also select a five-digit Personal Identification Number (PIN) to serve as their electronic signature. By signing this part, the fiduciary declares under penalty of perjury that they have examined the return and believe it to be true, correct, and complete.

The Signature and Retention Process

Once the fiduciary has verified the accuracy of the tax return information on Form 8879-F, they must sign and date the form. This signature provides the legal authorization for the ERO to enter the fiduciary’s PIN and electronically file the Form 1041.

After signing, the fiduciary must return the completed Form 8879-F to the ERO. This form is not mailed to the IRS or filed with the tax return. Its purpose is fulfilled once it authorizes the ERO to proceed with the electronic filing, and it serves as documentation for the tax preparer’s records.

The ERO is required by the IRS to retain the signed Form 8879-F as part of their client records. The retention period is three years from the return due date or the date the IRS received the return, whichever is later. This document must be available for inspection if the IRS requests it, serving as proof that the ERO had the proper authorization to file the return on behalf of the estate or trust.