Form 8453-FE (2020)
Page 2
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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CAUTION
File electronically with the estate’s or trust’s return. Do
not file paper copies.
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 “2020 Form 1041” on the payment. Complete the 2020
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.
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.
If you have comments concerning the accuracy of these time
estimates or suggestions for making this form simpler, we would be
happy to hear from you. You can write to the Internal Revenue
Service, Tax Forms and Publications Division, 1111 Constitution
Ave. NW, IR-6526, Washington, DC 20224. Do not send the form to
this address.
