OMB No. 1545-0967
Form 8879-F                IRS e-file Signature Authorization for Form 1041
                           For calendar year 2023, or fiscal year beginning             , 2023, ending          , 20   .
Department of the Treasury                 Don’t send to the IRS. Keep for your records.                                           2023
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 
2023  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                          as my signature
                                         ERO firm name                                                        Don’t enter all zeros
        on the estate’s or trust’s 2023 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 2023 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 2023 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 2024.

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 (2023)

Form 8879-F (2023)                                                                                                          Page 2
Future Developments                          Fiduciary Responsibilities                 Paperwork Reduction Act Notice. We 
                                                                                        ask for the information on this form to 
For the latest information about             The fiduciary must:                        carry out the Internal Revenue laws of 
developments related to Form 8879-F          • Verify the accuracy of the estate’s or   the United States. You are required to 
and its instructions, such as legislation    trust’s prepared income tax return;        give us the information. We need it to 
enacted after they were published, go to                                                ensure that you are complying with these 
www.irs.gov/Form8879F.                       • Check the appropriate box in Part II to  laws and to allow us to figure and collect 
                                             either authorize the ERO to enter the      the right amount of tax.
Purpose of Form                              fiduciary’s PIN or choose to enter it in 
                                             person;                                    You are not required to provide the 
A fiduciary and an ERO use Form 8879-F                                                  information requested on a form that is 
when the fiduciary wants to use a            • Indicate or verify his or her PIN when   subject to the Paperwork Reduction Act 
personal identification number (PIN) to      authorizing the ERO to enter it (the PIN   unless the form displays a valid OMB 
electronically sign an estate’s or trust’s   must be five numbers other than all        control number. Books or records 
electronic income tax return and, if         zeros);                                    relating to a form or its instructions must 
applicable, consent to electronic funds      • Sign and date Part II; and               be retained as long as their contents 
withdrawal. A fiduciary who doesn’t use                                                 may become material in the 
Form 8879-F must use Form 8453-FE,           • Return the completed Form 8879-F to 
U.S. Estate or Trust Declaration for an      the ERO. The acceptable delivery           administration of any Internal Revenue 
IRS e-file Return. For more information,     methods include hand delivery, U.S.        law. Generally, tax returns and return 
see the instructions for Form 8453-FE.       mail, private delivery service, email,     information are confidential, as required 
                                             Internet website, and fax.                 by Internal Revenue Code section 6103.
Don’t send this form to the IRS. The                                                    The time needed to complete this form 
ERO must retain Form 8879-F.                   The estate’s or trust’s return will not 
                                             be transmitted to the IRS until the ERO    will vary depending on individual 
          Form 8879-F can only be            receives the fiduciary’s signed Form       circumstances. The estimated average 
          associated with a single Form      8879-F.                                    time is:
▲!        1041, U.S. Income Tax Return                                                  Recordkeeping   .   . . . 1 hr., 12 min.
CAUTION   for Estates and Trusts.              Fiduciaries can sign the form using a 
                                             scanned signature.                         Preparing the form.   . .  .   .    1 min.
ERO Responsibilities                                                                    If you have comments concerning the 
                                             Important Notes for EROs
The ERO must:                                                                           accuracy of these time estimates or 
                                             • Don’t send Form 8879-F to the IRS        suggestions for making Form 8879-F 
• Enter the name and employer                unless requested to do so. Retain the      simpler, we would be happy to hear from 
identification number of the estate or       completed Form 8879-F for 3 years from     you. You can send us comments from 
trust at the top of the form;                the return due date or IRS received date,  www.irs.gov/FormComments. Or you 
• Complete Part I using the amounts          whichever is later. Form 8879-F can be     can send your comments to the:
(zero may be entered when appropriate)       retained electronically in accordance      Internal Revenue Service                     
from the estate’s or trust’s 2023 income     with the recordkeeping guidelines in Rev.  Tax Forms and Publications Division  
tax return;                                  Proc. 97-22, which is on page 9 of         1111 Constitution Ave. NW, IR-6526  
                                             Internal Revenue Bulletin 1997-13 at       Washington, DC 20224 
• Enter on the authorization line in Part II www.irs.gov/pub/irs-irbs/irb97-13.pdf.
the ERO firm name (not the name of the                                                  Don’t send the form to this address. 
individual preparing the return) if the      • Enter the fiduciary’s PIN on the input   Instead, keep it for your records.
ERO is authorized to enter the fiduciary’s   screen only if the fiduciary has 
PIN;                                         authorized you to do so.
• Give the fiduciary Form 8879-F for         • Provide the fiduciary with a copy of the 
completion and review (acceptable            signed Form 8879-F upon request.
delivery methods include hand delivery,      • Provide the fiduciary with a corrected 
U.S. mail, private delivery service, email,  copy of the Form 8879-F if changes are 
Internet website, and fax); and              made to the return (for example, based 
• Complete Part III, including a signature   on the fiduciary’s review).
and date.                                    • EROs can sign the form using a 
          You must receive the               scanned signature. For more 
          completed and signed Form          information, go to www.irs.gov/efile.
▲!        8879-F from the fiduciary 
CAUTION   before the electronic return  
is transmitted (or released for 
transmission).