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Form 8879F: IRS e-file Signature Authorization for Form 1041
IRS Form 8879-F is an e-file Signature Authorization for Form 1041, used by a fiduciary to authorize electronic signing of the estate's or trust's return for calendar year 2025.
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IRS Form 8879F - IRS e-file Signature Authorization for Form 1041
IRS Form 8879-F is an e-file Signature Authorization for Form 1041, used by a fiduciary to authorize electronic signing of the estate's or trust's return for calendar year 2025.
Risk Radar
Scan points- 1Do not submit this form to the IRS unless requested; it must be kept for records.
- 2Not entering the estate's or trust's Employer Identification Number on the top of the form.
- 3Omitting any amounts in Part I (zero may be entered when appropriate).
- 4Failing to check the box in Part II authorizing ERO PIN entry.
- 5Entering a five-digit PIN that consists of all zeros in Part III.
Plain English
This form allows a trustee or executor (fiduciary) to grant permission for someone else (like an ERO) to electronically sign their estate's or trust's tax return. By completing Form 8879-F, the fiduciary certifies that all the income and tax amounts listed on the accompanying electronic return are correct. The form is necessary if the fiduciary wants to use a Personal Identification Number (PIN) for e-filing.
Submission Date
- Filing date: 2025-10-30 22:10:15
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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Glossary Terms
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What this form is for
- Use this form when a fiduciary wants to use a personal identification number (PIN) to electronically sign an estate’s or trust’s return and, if applicable, consent to electronic funds withdrawal.
- Do not use this form when the estate or trust is filing without using a PIN for signature authorization.
- Check Form 8453-FE instead when a fiduciary does not use Form 8879F.
Form selector
Use this form or another form?
The fiduciary wants to use their PIN to sign the return
Form 8879-F is used for this purpose, authorizing electronic signing of the estate's or trust's return.
✓ Verify that Part II has the appropriate box checked.
The fiduciary does not want to use a PIN to sign the return
If Form 8879-F is not used, this form must be used instead for e-file authorization.
✓ Confirm whether you are checking the box for ERO entry or signing in person.
The fiduciary needs to authorize electronic funds withdrawal (direct debit)
Part II of Form 8879-F allows consent to this payment method, which is authorized by the fiduciary.
✓ Check if the authorization statement regarding direct debit is included in Part II.
Deadline or filing window
This authorization applies to the 2025 tax year. The fiduciary must complete and sign Form 8879-F before the electronic return is transmitted or released for transmission. No specific deadline date is provided, but the form relates to calendar year 2025 filings.
Checklist
What you need before filling it out
Total income (Part I, line 1)
Amount from Form 1041, line 9 · Part I
Income distribution deduction (Part I, line 2)
Amount from Form 1041, line 18 · Part I
Fiduciary’s PIN (Part II)
Six-digit EFIN followed by five-digit self-selected PIN · Part III
Payment Revocation Contact
1-888-353-4537 · Form p.1
ARO Firm Name (Part II)
The ERO firm name (not the individual preparer's name) · Part II Authorization Line
Processing Year Certification
2026 · Part III, ERO Signature Area
Before you submit
- 1Ensure the Name of estate or trust and Employer identification number are filled out at the top.
- 2Confirm all amounts in Part I (lines 1 through 5) are entered using Whole Dollars Only.
- 3Verify that the fiduciary has selected one box only for PIN authorization (ARO firm name/Don't enter all zeros).
- 4Check that the Fiduciary’s PIN is correctly entered in Part III and matches the selection made above.
- 5Confirm the ERO’s six-digit EFIN followed by their five-digit self-selected PIN is accurately listed in Part III.
- 6Verify that the signature date for both the fiduciary/officer and the ERO is completed on Form p.1.
- 7Ensure the form is ready to be sent, as it should not be submitted to the IRS unless requested.
How to file this form
- 1Complete Part I by entering the relevant amounts from the estate’s or trust’s 2025 Form 1041.
- 2In Part II, enter the ERO firm name (if applicable) and authorize electronic transmission/payment.
- 3Fill out Part III by providing the Fiduciary's PIN, the ERO’s EFIN/PIN, and signing with a date.
- 4If authorizing payment, note that revocation must occur at 1-888-353-4537 no later than 2 business days prior to the settlement date.
- 5Retain this form for your records; do not send it to the IRS unless specifically requested.
Known limitations
- 1Form 8879-F can only be associated with a single Form 1041, U.S. Income Tax Return for Estates and Trusts.
- 2The form is specifically for calendar year 2025 (or fiscal year beginning , 2025, ending , 20).
- 3If the fiduciary does not use Form 8879-F, they must use Form 8453-FE, U.S. Estate or Trust Declaration for an IRS e-file Return.
Field map
Compact field-by-field guide
Entity Info
1 items
Name and taxpayer ID of the entity claiming the credit.
Credit Info
1 items
Type of credit or incentive being claimed.
Calculation
2 items
The base amount used to calculate the credit.
Calculated credit amount after applying formulas and limitations.
Certification
1 items
Detailed breakdown supporting the credit calculation.
Signatures
1 items
Sign and date the form.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is 20/25, created on October 30, 2025. The form directs users to www.irs.gov/Form8879F for the latest information regarding developments.
What changed or needs a fresh check
- Edition date — confirm the revision date reads 20/25.
- Form number — confirm the form is IRS Form 8879-F.
- Purpose statement — confirm the title is 'IRS e-file Signature Authorization for Form 1041'.
- Latest information link — confirm the URL provided is www.irs.gov/Form8879F.
Quick Facts
Downloads
After you file
- 1The ERO (Electronic Return Originator) must retain this form.
- 2The fiduciary must retain the completed Form 8879-F for 3 years from the return due date or IRS received date, whichever is later.
- 3If changes are made to the return, the ERO must provide the fiduciary with a corrected copy of Form 8879-F.
- 4The fiduciary must provide the ERO with a copy of the signed Form 8879-F upon request.
Sources
- SRCForm p.1 — The official title is IRS e-file Signature Authorization for Form 1041 and it covers calendar year 2025.
- SRCInstructions p.1 — Do not send this form to the IRS; keep it for records, and visit www.irs.gov/Form8879F for current information.
- SRCInstructions p.2 — The purpose of Form 8879-F is for a fiduciary and an ERO to use when authorizing electronic signing of an estate’s or trust’s electronic income tax return, which may include consent to electronic funds withdrawal.
- SRCInstructions p.2 — A fiduciary who does not use this form must use Form 8453-FE, U.S. Estate or Trust Declaration for an IRS e-file Return.
- SRCInstructions p.2 — The ERO must enter the name and employer identification number of the estate or trust at the top of the form.
- SRCInstructions p.2 — The fiduciary must retain the completed Form 8879-F for 3 years from the return due date or IRS received date, whichever is later.
Common confusion points
Should I send Form 8879-F to the IRS?
The instructions state not to send it to the IRS; instead, the ERO must retain it.
→ Check the instruction line on Page 1: 'Don’t send to the IRS.'
What is the difference between an ERO and a fiduciary?
The ERO submits the return electronically, while the fiduciary signs/authorizes it.
→ Confirm that Part II includes fields for both the Fiduciary's PIN and the ERO firm name.
When must I receive Form 8879-F from the fiduciary?
The Electronic Return Originator (ERO) must receive the completed and signed form before transmitting or releasing the return.
→ Review the caution note on Page 2 regarding receipt by the ERO.
What is the deadline to revoke an electronic payment?
A fiduciary must contact the U.S. Treasury Financial Agent at 1-888-353-4537 no later than 2 business days prior to the settlement date.
→ Check Part II for the specific revocation timeline and phone number.
Does Form 8879-F cover tax years other than 2025?
The form is specifically titled for calendar year 2025, but the blank lines allow entry for a fiscal year beginning/ending date.
→ Check the top of Page 1 to see if you need to fill in specific start and end dates.
What must the ERO do regarding Part I?
The ERO must complete Part I using amounts from the estate’s or trust’s 2025 income tax return, allowing zero entry when appropriate.
→ Verify that all five lines of Part I are filled out with corresponding Form 1041 line numbers.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 8453-FE, U.S. Estate or Trust Declaration for an IRS e-file Return (used if the fiduciary doesn't use this form)
Questions about IRS Form 8879F
What is IRS Form 8879F used for?
This form allows a trustee or executor (fiduciary) to grant permission for someone else (like an ERO) to electronically sign their estate's or trust's tax return. By completing Form 8879-F, the fiduciary certifies that all the income and tax amounts listed on the accompanying electronic return are correct. The form is necessary if the fiduciary wants to use a Personal Identification Number (PIN) for e-filing.
Who must file IRS Form 8879F?
A fiduciary of an estate or trust must complete IRS Form 8879-F when they want to use a personal identification number (PIN) to electronically sign their entity's tax return.
What information does IRS Form 8879F require?
Part I collects the financial data from Form 1041, including total income and total tax. Part II is where the fiduciary declares accuracy and signs. Part III certifies the submission using an ERO’s EFIN/PIN.
When is IRS Form 8879F due?
The form relates to the filing for calendar year 2025. It must be completed before the electronic return is transmitted or released for transmission.
Where do I file IRS Form 8879F?
Do not send Form 8879-F directly to the IRS unless specifically requested; keep it for records. The ERO must retain this form.
How do I complete IRS Form 8879F?
First, fill out Part I with the estate's or trust's 2025 tax figures. Next, complete Part II by signing and dating, while checking whether the ERO can enter the PIN. Finally, complete Part III by entering the ERO’s six-digit EFIN followed by their five-digit self-selected PIN.
What happens if IRS Form 8879F is filed incorrectly?
Under penalties of perjury, if the fiduciary declares the amounts in Part I are incorrect, they certify that the return is false or incomplete.
Should I send Form 8879-F to the IRS?
The instructions state not to send it to the IRS; instead, the ERO must retain it. Check the instruction line on Page 1: 'Don’t send to the IRS.'
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