OMB No. 1545-0967
Form 8879-F                       IRS e-file Signature Authorization for Form 1041
                           For calendar year 2024, or fiscal year beginning             , 2024, ending               , 20      .
Department of the Treasury                      Don’t send to the IRS. Keep for your records.                                      2024
Internal Revenue Service                     Go to www.irs.gov/Form8879F for the latest information.
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 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 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 ( ) thec  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                            as my signature
                                                ERO firm name                                                Don’t enter all zeros
         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                                                                                   Date 

Part III      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)

Form 8879-F (2024)                                                                                                               Page 2

Future Developments                                                 Important Notes for EROs
For the latest information about developments related to Form       • Don’t send Form 8879-F to the IRS unless requested to do so. 
8879-F and its instructions, such as legislation enacted after      Retain the completed Form 8879-F for 3 years from the return 
they were published, go to www.irs.gov/Form8879F.                   due date or IRS received date, whichever is later. Form 8879-F 
                                                                    can be retained electronically in accordance with the 
Purpose of Form                                                     recordkeeping guidelines in Rev. Proc. 97-22, which is on page 
A fiduciary and an ERO use Form 8879-F when the fiduciary           9 of Internal Revenue Bulletin 1997-13 at 
wants to use a personal identification number (PIN) to              www.irs.gov/pub/irs-irbs/irb97-13.pdf.
electronically sign an estate’s or trust’s electronic income tax    • Enter the fiduciary’s PIN on the input screen only if the 
return and, if applicable, consent to electronic funds withdrawal.  fiduciary has authorized you to do so.
A fiduciary who doesn’t use Form 8879-F must use Form 8453-         • Provide the fiduciary with a copy of the signed Form 8879-F 
FE, U.S. Estate or Trust Declaration for an IRS e-file Return. For  upon request.
more information, see the instructions for Form 8453-FE.
                                                                    • Provide the fiduciary with a corrected copy of the Form 8879-
  Don’t send this form to the IRS. The ERO must retain Form         F if changes are made to the return (for example, based on the 
8879-F.                                                             fiduciary’s review).
        Form 8879-F can only be associated with a single            • EROs can sign the form using a scanned signature. For more 
        Form 1041, U.S. Income Tax Return for Estates and           information, go to www.irs.gov/efile.
▲!      Trusts. 
CAUTION
                                                                    Paperwork Reduction Act Notice.We ask for the information 
ERO Responsibilities                                                on this form to carry out the Internal Revenue laws of the United 
The ERO must:                                                       States. You are required to give us the information. We need it 
                                                                    to ensure that you are complying with these laws and to allow 
• Enter the name and employer identification number of the          us to figure and collect the right amount of tax.
estate or trust at the top of the form;
                                                                    You are not required to provide the information requested on 
• Complete Part I using the amounts (zero may be entered when       a form that is subject to the Paperwork Reduction Act unless 
appropriate) from the estate’s or trust’s 2024 income tax return;   the form displays a valid OMB control number. Books or 
• Enter on the authorization line in Part II the ERO firm name      records relating to a form or its instructions must be retained as 
(not the name of the individual preparing the return) if the ERO is long as their contents may become material in the 
authorized to enter the fiduciary’s PIN;                            administration of any Internal Revenue law. Generally, tax 
                                                                    returns and return information are confidential, as required by 
• Give the fiduciary Form 8879-F for completion and review          Internal Revenue Code section 6103.
(acceptable delivery methods include hand delivery, U.S. mail, 
private delivery service, email, Internet website, and fax); and    The time needed to complete this form will vary depending on 
                                                                    individual circumstances. The estimated average time is:
• Complete Part III, including a signature and date.
                                                                    Recordkeeping .     .  .  .   . .  .   .  .  . . . 1 hr., 12 min.
        You must receive the completed and signed                                          .  .   . .  .   .  .  . . .   .  .    1 min.
        Form 8879-F from the fiduciary before the electronic        Preparing the form
▲!      return is transmitted (or released for transmission).       Comments and suggestions. We welcome your comments 
CAUTION                                                             about this publication and suggestions for future editions. 
Fiduciary Responsibilities                                          You can send us comments through www.irs.gov/
                                                                    FormComments. Or, you can write to the Internal Revenue 
The fiduciary must:                                                 Service, Tax Forms and Publications, 1111 Constitution Ave. 
• Verify the accuracy of the estate’s or trust’s prepared income    NW, IR-6526, Washington, DC 20224.
tax return;                                                         Although we can’t respond individually to each comment 
• Check the appropriate box in Part II to either authorize the      received, we do appreciate your feedback and will consider 
ERO to enter the fiduciary’s PIN or choose to enter it in person;   your comments and suggestions as we revise our tax forms, 
                                                                    instructions, and publications. Don’t send tax questions, tax 
• Indicate or verify his or her PIN when authorizing the ERO to     returns, or payments to the above address.
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.