8879-F

IRS e-file Signature Authorization for Form 1041

Agency
IRS
Revision
2025
Fillable fields
16
Pages
2
Official source
IRS form page
Checked
October 21, 2026
Fill 8879-F online
Page 1 of form 8879-F

Form 8879-F (2025): IRS e-file Signature Authorization for Form 1041

Form 8879-F is the IRS e-file Signature Authorization for Form 1041. The form says a fiduciary and an electronic return originator (ERO) use it when the fiduciary wants to use a personal identification number (PIN) to electronically sign an estate's or trust's electronic income tax return and, if applicable, consent to electronic funds withdrawal.

This is the 2025 edition, printed for calendar year 2025 or a fiscal year beginning in 2025. The ERO fills in the top of the form and Part I, the fiduciary reviews the return and signs Part II, and the ERO completes Part III. The form says "Don't send to the IRS. Keep for your records." The ERO keeps it.

The form says a fiduciary who doesn't use Form 8879-F must use Form 8453-FE, U.S. Estate or Trust Declaration for an IRS e-file Return. You can fill out Form 8879-F free in your browser on this page and download it without an account.

What's on Form 8879-F

Heading: estate or trust and tax year

The tax year (calendar year 2025, or a fiscal year beginning in 2025 and its ending date), the name of the estate or trust, its employer identification number, and the name and title of the fiduciary.

Part I: Tax Return Information

Five amounts in whole dollars from Form 1041: total income (line 9), income distribution deduction (line 18), taxable income (line 23), total tax (line 24), and tax due or overpayment (line 28 or 29).

Part II: fiduciary's declaration

The fiduciary declares under penalties of perjury that the copy of the return is true, correct and complete, consents to its transmission and, if applicable, authorizes an electronic funds withdrawal.

Fiduciary's PIN and signature

Two boxes, check one only: authorize the named ERO firm to enter the fiduciary's PIN, or enter it in person. The PIN may not be all zeros. Then the signature of the fiduciary or officer representing the fiduciary, and the date.

Part III: Certification and Authentication

The ERO's six-digit EFIN followed by a five-digit self-selected PIN, the ERO's certification referring to Pub. 3112 and Pub. 4164, and the ERO's signature and date.

How to fill out Form 8879-F

  1. 1

    ERO: top of the form and Part I

    Enter the name and employer identification number of the estate or trust, then complete Part I with the amounts from its 2025 income tax return. The form says zero may be entered when appropriate.

  2. 2

    ERO: authorization line

    If the ERO is authorized to enter the fiduciary's PIN, enter the ERO firm name in Part II, not the name of the individual preparing the return. Then give the form to the fiduciary by hand delivery, U.S. mail, private delivery service, email, Internet website or fax.

  3. 3

    Fiduciary: review and choose

    Verify the prepared return, then check one box in Part II: authorize the ERO to enter the PIN, or enter it in person. The form says the PIN is five numbers other than all zeros.

  4. 4

    Fiduciary: sign and return

    Sign and date Part II and return the completed form to the ERO. The form says fiduciaries can sign it using a scanned signature.

  5. 5

    ERO: Part III

    Enter the six-digit EFIN followed by the five-digit self-selected PIN, then sign and date. The form says the return will not be transmitted to the IRS until the ERO receives the fiduciary's signed Form 8879-F.

Why fill Form 8879-F on indox

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Where it goes, records and payments

Where it goes

The fiduciary returns the completed form to the ERO. The form says don't send Form 8879-F to the IRS unless requested to do so.

Record keeping

The form says the ERO retains it for 3 years from the return due date or IRS received date, whichever is later. It can be kept electronically under the recordkeeping guidelines in Rev. Proc. 97-22.

Copies for the fiduciary

The ERO provides the fiduciary a copy of the signed form upon request, and a corrected copy if changes are made to the return, for example based on the fiduciary's review.

Revoking a payment

For an electronic funds withdrawal, the declaration 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.

One return per form

The form says Form 8879-F can only be associated with a single Form 1041, U.S. Income Tax Return for Estates and Trusts.

Related forms

Who fills out Form 8879-F?

  • Fiduciaries of estates and trusts

    The form says the fiduciary verifies the accuracy of the prepared return, checks one box in Part II, indicates or verifies the PIN, signs and dates Part II, and returns the form to the ERO.

  • Electronic return originators

    The ERO enters the name and employer identification number of the estate or trust, completes Part I, gives the form to the fiduciary, and completes Part III with a signature and date.

  • Estates and trusts filing Form 1041

    The Part I amounts come from the estate's or trust's 2025 Form 1041. The form says Form 8879-F can only be associated with a single Form 1041.

  • Fiduciaries who do not use a PIN

    The form says a fiduciary who doesn't use Form 8879-F must use Form 8453-FE, U.S. Estate or Trust Declaration for an IRS e-file Return.

Two parties complete it: the fiduciary of the estate or trust and the ERO that files the estate's or trust's Form 1041 electronically. The ERO keeps the signed form, and the form says not to submit it to the IRS unless requested.

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Questions about Form 8879-F

Do I send Form 8879-F to the IRS?

No. The form says don't send it to the IRS unless requested to do so. The ERO keeps the completed form.

Who signs Form 8879-F?

The fiduciary, or an officer representing the fiduciary, signs Part II. The ERO signs Part III.

What if the fiduciary does not want to use a PIN?

The form says a fiduciary who doesn't use Form 8879-F must use Form 8453-FE, U.S. Estate or Trust Declaration for an IRS e-file Return.

Can Form 8879-F be signed with a scanned signature?

Yes. The form says fiduciaries and EROs can sign it using a scanned signature.

How long does the ERO keep it?

The form says 3 years from the return due date or IRS received date, whichever is later.

How can the fiduciary send the signed form back?

The form lists hand delivery, U.S. mail, private delivery service, email, Internet website, and fax.