8453-FE

U.S. Estate or Trust Declaration for an IRS e-file Return

Agency
IRS
Revision
2025
Fillable fields
25
Pages
2
Official source
IRS form page
Checked
October 21, 2026
Fill 8453-FE online
Page 1 of form 8453-FE

Form 8453-FE: U.S. Estate or Trust Declaration for an IRS e-file Return (2025)

Form 8453-FE, U.S. Estate or Trust Declaration for an IRS e-file Return, goes with an electronically filed Form 1041, U.S. Income Tax Return for Estates and Trusts. The instructions say it is used to authenticate the electronic Form 1041, authorize the electronic filer to transmit via a third-party transmitter, and authorize an electronic funds withdrawal for payment of federal taxes owed.

The form is completed for the estate or trust, not for an individual return. The fiduciary, or an officer representing the fiduciary, signs the declaration in Part II. The electronic return originator (ERO), and a paid preparer who is not the ERO, sign Part III. The form says to file it electronically with the estate's or trust's return and not to file paper copies.

This page has the 2025 edition, which carries its instructions on page 2. You can fill out the PDF free in your browser on this page and download it without an account.

What's on Form 8453-FE

Header

The calendar year 2025 or fiscal year dates, the name of the estate or trust, its employer identification number, and the name and title of the fiduciary.

Part I: Tax Return Information

Lines 1 to 5 repeat amounts from Form 1041: total income, income distribution deduction, taxable income, total tax, and tax due or overpayment.

Line 6: direct debit authorization

A box authorizing the U.S. Treasury and its designated Financial Agent to initiate an ACH electronic funds withdrawal for the estate's or trust's taxes owed.

Part II: Declaration of Fiduciary

A declaration under penalties of perjury that the amounts agree with the electronic return, with consent to transmission, and the fiduciary's signature and date.

Part III: ERO's Use Only

The ERO's declaration, signature and date, boxes for also paid preparer and self-employed, the ERO's SSN or PTIN, and firm name, EIN, address and phone number.

Paid Preparer Use Only

The preparer's name, signature, date, PTIN, self-employed box, and firm name, EIN, address and phone number.

How to fill out Form 8453-FE

  1. 1

    Header

    Enter the fiscal year dates if the estate or trust does not use the calendar year, then its name, EIN and the fiduciary's name and title.

  2. 2

    Lines 1 to 5

    Copy the amounts from the Form 1041 lines printed on each row: lines 9, 18, 23 and 24, and line 28 or 29 for tax due or overpayment.

  3. 3

    Line 6

    The instructions say to check the box only when paying the tax due by ACH electronic funds withdrawal (direct debit), and otherwise to leave it blank. Payment can also be made using EFTPS.

  4. 4

    Part II

    The fiduciary or an officer representing the fiduciary signs and dates the declaration. The ERO's declaration says the fiduciary will have signed before the return is submitted.

  5. 5

    Part III

    The ERO signs and checks the boxes that apply. The instructions say anyone paid to prepare the return enters a PTIN, and only an ERO who is not the paid preparer may enter an SSN instead.

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How it is filed, timing and payment

How it is filed

The form says to file it electronically with the estate's or trust's return and not to file paper copies.

Due date

The instructions say an estate or trust files its income tax return by the 15th day of the 4th month following the close of its tax year, and that this date also applies to returns filed electronically.

Paying by EFTPS

The tax due on line 5 can be paid using EFTPS. The instructions give www.EFTPS.gov and 800-555-4477, plus 711 for Telecommunications Relay Services, and point to Pub. 966.

Revoking a direct debit

Line 6 says to contact the U.S. Treasury Financial Agent at 1-888-353-4537 no later than 2 business days prior to the payment (settlement) date.

Copies for the fiduciary

In Part III, the ERO declares they will give the fiduciary or officer representing the fiduciary a copy of all forms and information to be filed with the IRS.

Related forms

Who completes Form 8453-FE?

  • Fiduciaries of estates and trusts

    Part II is signed by the fiduciary or an officer representing the fiduciary, whose name and title go at the top of the form.

  • Electronic return originators

    The instructions say the ERO deals directly with the fiduciary and either prepares returns or collects prepared returns for fiduciaries who want the return e-filed. The ERO's signature is required by the IRS.

  • Paid preparers

    A paid preparer who is also the ERO checks the box labeled "Check if also paid preparer." A paid preparer who is not the ERO signs in the Paid Preparer Use Only space.

  • EROs who only collect returns

    The Part III declaration says a collector is not responsible for reviewing the return and only declares that the form accurately reflects the data on the return.

The form is signed for an estate or trust and goes to the IRS with its e-filed Form 1041.

Official sources and the blank

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Questions about Form 8453-FE

What is Form 8453-FE used for?

The instructions list three uses: authenticating the electronic Form 1041, authorizing the electronic filer to transmit via a third-party transmitter, and authorizing an electronic funds withdrawal for federal taxes owed.

Who signs Form 8453-FE?

The fiduciary or an officer representing the fiduciary signs Part II. The ERO signs Part III, and a paid preparer who is not the ERO signs in Paid Preparer Use Only.

Is Form 8453-FE mailed to the IRS?

No. The form says to file it electronically with the estate's or trust's return and not to file paper copies.

When is the return due?

The instructions say by the 15th day of the 4th month following the close of the estate's or trust's tax year, including for returns filed electronically.

How is the tax due paid?

The instructions say by EFTPS or by ACH electronic funds withdrawal (direct debit). The line 6 box is checked only for a direct debit.

Can an ERO enter an SSN instead of a PTIN?

The instructions say only an ERO who is not the paid preparer of the return has the option to enter a PTIN or an SSN. Paid preparers enter a PTIN.