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Form 8453-FE: U.S. Estate or Trust Declaration for an IRS e-file Return
IRS Form 8453-FE is the U.S. Estate or Trust Declaration for an IRS e-file Return, used to authenticate electronic returns filed with the estate's or trust's return. For calendar year 2025, the filing deadline is the 15th day of the 4th month following the close of its tax year.
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IRS Form 8453-FE - U.S. Estate or Trust Declaration for an IRS e-file Return
IRS Form 8453-FE is the U.S. Estate or Trust Declaration for an IRS e-file Return, used to authenticate electronic returns filed with the estate's or trust's return. For calendar year 2025, the filing deadline is the 15th day of the 4th month following the close of its tax year.
Risk Radar
Scan points- 1Failing to file electronically with the estate's or trust's return is a critical error for Form 8453-FE.
- 2Filing without specifying the calendar or fiscal year for Form 8453-FE.
- 3Not including the Employer identification number on Part I of Form 8453-FE.
- 4Omitting the signature date in Part II when authorizing payment.
- 5The ERO failing to check the 'Check if also paid preparer' box correctly on Part III.
Plain English
This form tells the IRS that an electronic tax return for an estate or trust is official and ready to be filed. It authorizes the government to automatically withdraw taxes owed from a bank account. By completing it, you confirm all the financial information on the accompanying Form 1041 is correct.
Submission Date
- Filing date: 2026-01-13 18:10:32
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when an estate or trust needs to authenticate its electronic Form 1041, authorize third-party transmission, or authorize ACH withdrawal for tax payment.
- Do not use this form when filing a paper copy of the return, as it must be filed electronically with the estate’s or trust’s return.
- Check Form 1041 instead when reporting income and deductions for an estate or trust.
Form selector
Use this form or another form?
Filing tax due via EFTPS
Payment can be made using Electronic Federal Tax Payment System.
✓ Check line 5.
Not the return transmitter, but filing electronically
Consent is required for the return to be sent by another party.
✓ Ensure consent checkbox is marked.
Paid preparer who is also ERO
Check the box in the ERO’s Use Only section labeled “Check if also paid preparer.”
✓ Verify this specific box is checked.
Deadline or filing window
The filing trigger is the close of the tax year. The deadline is the 15th day of the 4th month following that close date. This filing date applies to all returns filed electronically, and no separate extension date is mentioned in the source.
Checklist
What you need before filling it out
Total income (Part I, Line 1)
Amount from Form 1041, line 9 · Part I: Tax Return Information
Tax due or overpayment (Part I, Line 5)
Amount from Form 1041, line 28 or 29 · Part I: Tax Return Information
ACH Authorization (Part II)
Yes/No declaration of authorization · Part II: Declaration of Fiduciary
ERO Identification Number (Part III)
ERO's identifying number (PTIN or SSN) · Part III: Declaration of ERO and Paid Preparer
Filer Consent (Part I/II declaration)
Agreement that amounts agree with the electronic return · Part I & II Declarations
Before you submit
- 1Ensure the form is dated for calendar year 2025 or a fiscal year beginning/ending in 2025.
- 2Verify the Name of estate or trust and its Employer identification number are accurately entered on Part I.
- 3Confirm that if payment is via ACH, the box on Line 6 is checked.
- 4Check that the declaration confirms the amounts agree with lines on the electronic Form 1041.
- 5Verify that the fiduciary has authorized the U.S. Treasury to initiate an ACH withdrawal entry (Part II).
- 6If applicable, ensure the Paid Preparer's PTIN is entered in Part III.
- 7Confirm that if the ERO is not the paid preparer, their identifying number is placed in the ERO’s Use Only section of Part III.
How to file this form
- 1Complete Part I by entering the estate's or trust's name, EIN, and the four required amounts from Form 1041.
- 2Sign and date Part II to authorize the U.S. Treasury for electronic tax payment (and check Line 6 if using ACH).
- 3Complete Part III by recording the ERO’s identifying number and noting if the preparer is also the ERO.
- 4Submit the completed Form 8453-FE electronically with the estate's or trust's electronic Form 1041 return.
Known limitations
- 1The form must be filed electronically with the estate’s or trust’s return; paper copies should not be filed.
- 2For calendar year 2025, the filing deadline is the 15th day of the 4th month following the close of its tax year.
- 3The specific fiscal year beginning and ending dates for a non-calendar year must be entered on Part I of Form 8453-FE.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
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Fillable formOpen in Editor->The current edition on file is 20/25, and the source directs users to www.irs.gov/Form8453FE for the latest information regarding developments related to Form 8453-FE.
What changed or needs a fresh check
- Edition date — confirm the form reads 20/25.
- Filing method requirement — confirm the instruction states: "File electronically with the estate’s or trust’s return."
- Payment authorization contact number — confirm the U.S. Treasury Financial Agent contact is 1-888-353-4537.
- Deadline for filing — confirm the date is the 15th day of the 4th month following the close of its tax year.
Quick Facts
Downloads
After you file
- 1Retain books or records relating to Form 8453-FE as long as their contents may become material in the administration of any Internal Revenue law.
- 2Tax returns and return information are generally confidential, as required by Internal Revenue Code section 6103.
- 3The estimated average time for recordkeeping after completion is 2 hours and 37 minutes.
- 4If filing electronically, confirm that the form has been submitted with the estate’s or trust’s tax return.
Sources
- SRCForm 8453-FE is the U.S. Estate or Trust Declaration for an IRS e-file Return, created in revision 20/25.
- SRCThe filing deadline for Form 8453-FE is the 15th day of the 4th month following the close of its tax year [Instructions p.2].
- SRCForm 8453-FE must be filed electronically with the estate’s or trust’s return; paper copies should not be filed [Instructions p.2].
- SRCThe form is used to authenticate the electronic Form 1041, U.S. Income Tax Return for Estates and Trusts [Instructions p.2].
- SRCThe form authorizes the electronic filer to transmit via a third-party transmitter and authorize an electronic funds withdrawal for payment of federal taxes owed [Instructions p.2].
- SRCIf a preparer is also paid, they check the box in the ERO’s Use Only section labeled “Check if also paid preparer” on Form 8453-FE [Instructions p.1].
- SRCThe estimated average time for preparing and sending Form 8453-FE is 0 hours and 15 minutes [Instructions p.2].
Common confusion points
Who must file Form 8453-FE?
An estate or trust must file this declaration when submitting its income tax return electronically.
→ Confirm the filing requirement on Part I of Form 8453-FE.
What is the difference between an ERO and a Paid Preparer?
The ERO deals directly with the fiduciary to prepare or collect returns, while the Paid Preparer is paid to do the preparation work.
→ Check the sections labeled 'ERO’s Use Only' and 'Paid Preparer Use Only'.
When must I file this form?
An estate or trust must file Form 8453-FE by the 15th day of the 4th month following the close of its tax year.
→ Verify the specific date against your entity’s tax year end.
Do both the ERO and Paid Preparer need to sign?
Yes, the ERO's signature is required, and if a paid preparer is not the ERO, that person must also sign in the 'Paid Preparer Use Only' section.
→ Check for signatures in both Part III sections.
What happens if I am both the Paid Preparer and the ERO?
The paid preparer checks the box labeled “Check if also paid preparer” in the ERO’s Use Only section on Form 8453-FE.
→ Look at the 'ERO’s Use Only' section for this checkbox.
Where do I find information about future changes to Form 8453-FE?
The latest developments regarding Form 8453-FE and its instructions can be found at www.irs.gov/Form8453FE.
→ Check the 'Future Developments' section on Page 2 of Form 8453-FE.
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Questions about IRS Form 8453-FE
What is IRS Form 8453-FE used for?
This form tells the IRS that an electronic tax return for an estate or trust is official and ready to be filed. It authorizes the government to automatically withdraw taxes owed from a bank account. By completing it, you confirm all the financial information on the accompanying Form 1041 is correct.
Who must file IRS Form 8453-FE?
An estate or trust must file IRS Form 8453-FE electronically with its return. The fiduciary or an officer representing that fiduciary signs this form.
What information does IRS Form 8453-FE require?
Part I collects core tax details, such as Total income (Form 1041, line 9) and Tax due or overpayment (Form 1041, line 28 or 29). Part III requires the Electronic Return Originator (ERO) to declare their review of the return.
When is IRS Form 8453-FE due?
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 deadline applies specifically to returns filed electronically.
Where do I file IRS Form 8453-FE?
The form must be filed electronically with the estate’s or trust’s return; paper copies should not be submitted. The latest information regarding filing can be found at www.irs.gov/Form8453FE.
How do I complete IRS Form 8453-FE?
First, complete Part I with the estate/trust details. Next, in Part II, the fiduciary signs and dates to authorize the ACH withdrawal. Finally, Part III requires the ERO (and potentially the Paid Preparer) to sign or check boxes confirming they reviewed the return before submission.
What happens if IRS Form 8453-FE is filed incorrectly?
If the declaration is incomplete or incorrect, the IRS may reject the electronic filing, requiring the filer to correct and resubmit the Form 8453-FE.
Who must file Form 8453-FE?
An estate or trust must file this declaration when submitting its income tax return electronically. Confirm the filing requirement on Part I of Form 8453-FE.
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