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U.S. Estate or Trust Declaration OMB No. 1545-0967
Form 8453-FE for an IRS e-file Return
For calendar year 2023, or fiscal year beginning , 2023, and ending , 20
Department of the Treasury File electronically with the estate’s or trust’s return. Do not file paper copies. 2023
Internal Revenue Service Go to www.irs.gov/Form8453FE for the latest information.
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 2023 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 acknowledgment 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 Signature of fiduciary or officer representing fiduciary Date

Part III 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 Date Check if Check if ERO’s SSN or PTIN
ERO’s signature also paid self-
preparer employed
Use Firm’s name (or yours EIN
Only if self-employed),
address, and ZIP code 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.

Print/Type preparer’s name Preparer’s signature Date
Paid Check if PTIN
self-employed
Preparer 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 (2023)

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Form 8453-FE (2023) Page 2
Future Developments 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
For the latest information about developments related to Form preparer who is not the ERO must sign Form 8453-FE in the space
8453-FE and its instructions, such as legislation enacted after they for Paid Preparer Use Only .
were published, go to www.irs.gov/Form8453FE.
File electronically with the estate’s or trust’s return. Do Use of PTIN
not file paper copies. 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
CAUTION applying for and receiving a PTIN, see Form W-12, IRS Paid
Preparer Tax Identification Number (PTIN) Application and Renewal,
Purpose of Form or visit www.irs.gov/ptin.
Use Form 8453-FE to: EROs who are not paid preparers. Only an ERO who is not the
• Authenticate the electronic Form 1041, U.S. Income Tax Return paid preparer of the return has the option to enter their PTIN or their
for Estates and Trusts; social security number in the ERO’s Use Only section of Part III. For
• Authorize the electronic filer to transmit via a third-party information on applying for and receiving a PTIN, see Form W-12 or
transmitter; and visit www.irs.gov/ptin.
• Authorize an electronic funds withdrawal for payment of federal Privacy Act and Paperwork Reduction Act Notice. We ask for the
taxes owed. information on this form to carry out the Internal Revenue laws of
When To File the United States. You are required to give us the information. We
need it to ensure that you are complying with these laws. Internal
An estate or trust must file its income tax return by the 15th day of Revenue Code (Code) section 6109 requires EROs to provide their
the 4th month following the close of its tax year. This filing date also identifying numbers.
applies to returns filed electronically. You are not required to provide the information requested on a
Line 5 form that is subject to the Paperwork Reduction Act unless the form
displays a valid OMB control number. Books or records relating to a
Payment of the tax due on line 5 of this form can be made by form or its instructions must be retained as long as their contents
EFTPS, ACH electronic funds withdrawal (direct debit), or check or may become material in the administration of any Internal Revenue
money order. If the payment is by ACH electronic funds withdrawal law. Generally, tax returns and return information are confidential,
(direct debit), be sure to check the box on line 6. as required by Code section 6103.
If payment is by check or money order, make it payable to the The time needed to complete this form will vary depending on
“United States Treasury” and write the estate’s or trust’s name and individual circumstances. The estimated average time is:
EIN and “2023 Form 1041” on the payment. Complete the Form
1041-V, Payment Voucher, and enclose it and the payment in an Recordkeeping . . . . . . . . . . . . 2 hr., 37 min.
envelope and mail it to the address shown on Form 1041-V. Learning about the law or the form . . . . . 0 hr., 12 min.
Although you do not have to complete Form 1041-V, doing so Preparing and sending the form . . . . . . 0 hr., 15 min.
allows us to process the payment more accurately and efficiently.
Do not enclose Form 8453-FE with Form 1041-V. Comments and suggestions. We welcome your comments about
this publication and suggestions for future editions.
To get more information about EFTPS or to enroll in EFTPS, visit
www.EFTPS.gov or call 800-555-4477. To contact EFTPS using the You can send us comments through www.irs.gov/FormComments.
Telecommunications Relay Services (TRS), for people who are deaf, Or, you can write to the Internal Revenue Service, Tax Forms and
hard of hearing, or have a speech disability, dial 711 and provide the Publications, 1111 Constitution Ave. NW, IR-6526, Washington, DC
TRS assistant the 800-555-4477 number above or 800-733-4829. 20224.
Additional information about EFTPS is also available in Pub. 966. Although we can’t respond individually to each comment
received, we do appreciate your feedback and will consider your
Line 6 comments and suggestions as we revise our tax forms, instructions,
Check the box only if you choose to pay the tax due by ACH and publications. Don’t send tax questions, tax returns, or
electronic funds withdrawal (direct debit). Otherwise, leave the box payments to the above address.
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.

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