Federal U.S. Estate or Trust Income Tax Declaration and Signature for Electronic Filing

U.S. Estate or Trust Income Tax Declaration and Signature for Electronic Filing
2023 Form 8453-FE
Form

8453-FE

U.S. Estate or Trust Declaration
for an IRS e-file Return
For calendar year 2023, or fiscal year beginning

Department of the Treasury
Internal Revenue Service

OMB No. 1545-0967

, 2023, and ending

, 20

File electronically with the estate’s or trust’s return. Do not file paper copies.
Go to www.irs.gov/Form8453FE for the latest information.

2023

Employer identification number

Name of estate or trust
Name and title of fiduciary

Part I

Tax Return Information

1 Total income (Form 1041, line 9) .

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2 Income distribution deduction (Form 1041, line 18) .

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3 Taxable income (Form 1041, line 23)

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5 Tax due or overpayment (Form 1041, line 28 or 29) .

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4 Total tax (Form 1041, line 24) .

Part II
6

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Declaration of Fiduciary
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
Part III

Date

Signature of fiduciary or officer representing fiduciary

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
Use
Only

ERO’s
signature

Date

Firm’s name (or yours
if self-employed),
address, and ZIP code

Check if
also paid
preparer

Check if
selfemployed

ERO’s SSN or PTIN

EIN
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.

Paid
Preparer
Use Only

Print/Type preparer’s name

Preparer’s signature

Date

Firm’s name

Firm’s EIN

Firm’s address

For Privacy Act and Paperwork Reduction Act Notice, see instructions.

PTIN
Check if
self-employed

Phone no.
Cat. No. 65092M

Form 8453-FE (2023)

Page 2

Form 8453-FE (2023)

Future Developments
For the latest information about developments related to Form
8453-FE and its instructions, such as legislation enacted after they
were published, go to www.irs.gov/Form8453FE.

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▲

File electronically with the estate’s or trust’s return. Do
not file paper copies.

CAUTION

Purpose of Form
Use Form 8453-FE to:
• Authenticate the electronic Form 1041, U.S. Income Tax Return
for Estates and Trusts;
• Authorize the electronic filer to transmit via a third-party
transmitter; and
• Authorize an electronic funds withdrawal for payment of federal
taxes owed.

When To File
An estate or trust must file its income tax return by the 15th day of
the 4th month following the close of its tax year. This filing date also
applies to returns filed electronically.

Line 5
Payment of the tax due on line 5 of this form can be made by
EFTPS, ACH electronic funds withdrawal (direct debit), or check or
money order. If the payment is by ACH electronic funds withdrawal
(direct debit), be sure to check the box on line 6.
If payment is by check or money order, make it payable to the
“United States Treasury” and write the estate’s or trust’s name and
EIN and “2023 Form 1041” on the payment. Complete the Form
1041-V, Payment Voucher, and enclose it and the payment in an
envelope and mail it to the address shown on Form 1041-V.
Although you do not have to complete Form 1041-V, doing so
allows us to process the payment more accurately and efficiently.
Do not enclose Form 8453-FE with Form 1041-V.
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
Telecommunications Relay Services (TRS), for people who are deaf,
hard of hearing, or have a speech disability, dial 711 and provide the
TRS assistant the 800-555-4477 number above or 800-733-4829.
Additional information about EFTPS is also available in Pub. 966.

Line 6
Check the box only if you choose to pay the tax due by ACH
electronic funds withdrawal (direct debit). Otherwise, leave the box
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.

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
preparer who is not the ERO must sign Form 8453-FE in the space
for Paid Preparer Use Only.

Use of PTIN
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
applying for and receiving a PTIN, see Form W-12, IRS Paid
Preparer Tax Identification Number (PTIN) Application and Renewal,
or visit www.irs.gov/ptin.
EROs who are not paid preparers. Only an ERO who is not the
paid preparer of the return has the option to enter their PTIN or their
social security number in the ERO’s Use Only section of Part III. For
information on applying for and receiving a PTIN, see Form W-12 or
visit www.irs.gov/ptin.
Privacy Act and Paperwork Reduction Act Notice. We ask for the
information on this form to carry out the Internal Revenue laws of
the United States. You are required to give us the information. We
need it to ensure that you are complying with these laws. Internal
Revenue Code (Code) section 6109 requires EROs to provide their
identifying numbers.
You are not required to provide the information requested on a
form that is subject to the Paperwork Reduction Act unless the form
displays a valid OMB control number. Books or records relating to a
form or its instructions must be retained as long as their contents
may become material in the administration of any Internal Revenue
law. Generally, tax returns and return information are confidential,
as required by Code section 6103.
The time needed to complete this form will vary depending on
individual circumstances. The estimated average time is:
Recordkeeping . . . . . . . . . . . . 2 hr., 37 min.
Learning about the law or the form . . . . . 0 hr., 12 min.
Preparing and sending the form . . . . . . 0 hr., 15 min.
Comments and suggestions. We welcome your comments about
this publication and suggestions for future editions.
You can send us comments through www.irs.gov/FormComments.
Or, you can write to the Internal Revenue Service, Tax Forms and
Publications, 1111 Constitution Ave. NW, IR-6526, Washington, DC
20224.
Although we can’t respond individually to each comment
received, we do appreciate your feedback and will consider your
comments and suggestions as we revise our tax forms, instructions,
and publications. Don’t send tax questions, tax returns, or
payments to the above address.