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                                Arizona Form  
                                                                   E-file Signature Authorization - Fiduciary                                        2021
                         AZ-8879-F
                       Do not mail this form to the Arizona Department of Revenue.  The ERO must retain this document a minimum of four years.
Name of Estate or Trust                                                                                              EIN (If this is a Grantor Trust, enter SSN)

Name and Title of Fiduciary

PART 1 – PURPOSE
• To certify the truthfulness, correctness, and completeness of the estate or trust’s electronic income tax return.
• To authorize the Electronic Return Originator (ERO) to affirm that the fiduciary wishes to use the fiduciary’s electronic signature to the estate or trust’s 
 federal income tax return as the fiduciary’s signature to the estate or trust’s electronic Arizona income tax return.

PART 2 – TAX RETURN INFORMATION                                                                     PART 3 – FINANCIAL INSTITUTION INFORMATION
                                                                                                    Must be present when requesting direct debit or deposit.
    1Federal Taxable Income ...........                                00                            Foreign Account Deposit/Debit:  See instructions below.
    2Arizona Taxable Income ...........                                00                           TYPE OF ACCOUNT                 ROUTING NUMBER
    3Balance of Tax ..........................                         00                            Checking     Savings
Check box 4 or box 5:                                                                               ACCOUNT NUMBER
 4REFUND:  Enter the amount of refund......................                 00
 5AMOUNT OWED:  Enter the amount owed ..............                        00 DIRECT DEBIT REQUEST DATE       DIRECT DEBIT PAYMENT AMOUNT
                                                                                                    M M D D Y Y Y Y              $                              .00
Box 4 Checkbox – Refund:  The estate or trust is due a refund based on                           Foreign  Account  Deposit/Debit  Checkbox:    Check the  “Foreign 
the information provided on its income tax return.  The refund amount will                       Account Deposit/Debit” box if the estate or trust’s deposit will be ultimately 
be deposited in the account listed in the Financial Institution Information                      placed in or come from a foreign account.  If you check this box, do not 
Section (Part 3).                                                                                enter the estate or trust’s account numbers.  If this box is checked, we 
Box 5 Checkbox – Amount Owed:  The estate or trust owes taxes based                              will not direct deposit or debit the account.  If the estate or trust is due a 
on the information provided on its income tax return.  The estate or trust has                   refund, we will send a check instead.  If the estate or trust owes tax, the 
elected to direct debit for payment.  The payment will be withdrawn from                         fiduciary must mail a check to the Arizona Department of Revenue,  
the account and on the date listed in the Financial Institution Information                      PO Box 52016, Phoenix, AZ  85072-2016.
Section (Part 3).

PART 4 – DECLARATION AND SIGNATURE AUTHORIZATION  (Sign only after completing Part 2)
Under penalties of perjury, I declare that I am a fiduciary of the above                         I consent  to the estate  or trust’s Electronic  Return Originator  (ERO)  or 
estate or trust and that I have examined a copy of the estate or trust’s                         On-Line  Service Provider  (OLSP)  sending  an  electronic  Arizona  income 
electronic  Arizona  income  tax return  and  accompanying  schedules  and                       tax return and accompanying schedules and statements to ADOR, and I 
statements for the              2021 tax year, and to the best of my knowledge and               consent to my ERO or OLSP sending such information to ADOR through 
belief, it is true, correct, and complete. I further declare that the amounts                    a transmitter. I consent to ADOR sending the estate or trust’s ERO, OLSP 
of federal  taxable income,  Arizona  taxable income,  balance  of tax, and                      and/or transmitter an acknowledgement of receipt of transmission and an 
refund (or amount owed) listed above are the amounts shown on the copy                           indication of whether or not the transmission of the return is accepted and, 
of the estate or trust’s electronic Arizona income tax return.                                   if the return is rejected, the reason(s) for the rejection. If the processing of 
 6a                    I consent that the refund be directly deposited as designated in the     the return or refund is delayed, I authorize ADOR to disclose to the estate 
                       electronic portion of the estate or trust’s 2021 Arizona individual       or trust’s ERO,  OLSP and/or  transmitter the reason(s)  for the delay,  or 
                       income tax return.                                                        when the refund was sent. If ADOR contacts the estate or trust’s ERO for a 
   6b  I do not want direct deposit of the estate or trust’s refund or the                      copy of the return, any documents or schedules to the return, and/or this 
                                                                                                 authorization form, I authorize the estate or trust’s ERO to release copies 
                       estate or trust is not receiving a refund.                                of the requested documents to ADOR.
 6c  I authorize the Arizona  Department of Revenue (ADOR)  and its 
                       designated  Financial  Agent  to initiate an  ACH  electronic  funds 
                       withdrawal (direct debit) entry to the financial institution account      I authorize  
                       indicated in the tax preparation software for payment of the estate                           (ELECTRONIC RETURN ORIGINATOR)
                       or trust’s Arizona taxes owed on this return.  I also authorize the 
                       financial  institutions  involved  in  the  processing  of the electronic to make the election that I want the estate or trust’s electronic signature 
                       payment of taxes to receive confidential information necessary to         to the estate or trust’s electronic federal income tax return to serve as 
                       answer inquiries and resolve issues related to the payment.               the estate or trust’s signature to the estate or trust’s electronic Arizona 
If I have filed a balance due return, I understand that if the ADOR does not                     income  tax return  for the 2021 tax year.  I understand  that when  the 
receive full and timely payment of the tax liability by the original due date                    estate or trust’s ERO makes the election that the estate or trust’s electronic 
of the income tax return, the estate or trust will remain liable for the tax                     signature to the estate or trust’s federal income tax return will serve as 
liability and all applicable interest and penalties. When electronically filing                  the estate or trust’s signature to the estate or trust’s Arizona income tax 
the estate or trust’s federal and state tax returns, I understand that if there                  return, I will have signed the estate or trust’s Arizona income tax return 
is an error on the federal return, the state return will also be rejected.                       and declared under penalties of perjury that to the best of my knowledge 
                                                                                                 and belief the return is true, correct and complete.

                                                                                                                    
                       FIDUCIARY PEN AND INK SIGNATURE                                                               DATE
           PLEASE SIGN
ADOR 11359 (21)






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