Federal U.S. Estate or Trust Declaration for an IRS e-file Return
Extracted from PDF file 2022-federal-form-8453-fe.pdf, last modified December 2022
U.S. Estate or Trust Declaration for an IRS e-file ReturnForm U.S. Estate or Trust Declaration for an IRS e-file Return 8453-FE Department of the Treasury Internal Revenue Service OMB No. 1545-0967 For calendar year 2022, or fiscal year beginning , 2022, and ending File electronically with the estate’s or trust’s return. Do not file paper copies. Go to www.irs.gov/Form8453FE for the latest information. 2022 , 20 Employer identification number Name of estate or trust Name and title of fiduciary Part I Tax Return Information 1 Total income (Form 1041, line 9) . . . . . . . . . . . . . . . . 1 2 Income distribution deduction (Form 1041, line 18) . . . . . . . . . . . . . . . 2 3 Taxable income (Form 1041, line 23) . . . . . . . . . . . . . . . . . . . . . . . . 3 . . . . . . . . . . . . . . . . . . . 4 5 Tax due or overpayment (Form 1041, line 28 or 29) . . . . . . . . . . . . . . . 5 4 Total tax (Form 1041, line 24) . Part II 6 . . Declaration of Fiduciary I authorize the U.S. Treasury and its designated Financial Agent to initiate an ACH electronic funds withdrawal (direct debit) entry to the financial institution account indicated in the tax preparation software for payment of the estate’s or trust’s taxes owed on this return, and the financial institution to debit the entry to this account. To revoke a payment, I must contact the U.S. Treasury Financial Agent at 1-888-353-4537 no later than 2 business days prior to the payment (settlement) date. I also authorize the financial institutions involved in the processing of the electronic payment of taxes to receive confidential information necessary to answer inquiries and resolve issues related to the payment. Under penalties of perjury, I declare that the above amounts (or the amounts on the attached listing) agree with the amounts shown on the corresponding lines of the electronic portion of the 2022 U.S. Income Tax Return(s) for Estates and Trusts. I have also examined a copy of the return(s) being filed electronically with the IRS, and all accompanying schedules and statements. To the best of my knowledge and belief, they are true, correct, and complete. If I am not the transmitter, I consent that the return(s), including this declaration and accompanying schedules and statements, be sent to the IRS by the return transmitter. I also consent to the IRS’s sending the ERO and/or transmitter an acknowledgment of receipt of transmission and an indication of whether or not the return(s) is accepted, and, if rejected, the reason(s) for the rejection. Sign Here Part III Date Signature of fiduciary or officer representing fiduciary Declaration of Electronic Return Originator (ERO) and Paid Preparer (see instructions) I declare that I have reviewed the above estate or trust return(s) and that the entries on Form 8453-FE are complete and correct to the best of my knowledge. If I am only a collector, I am not responsible for reviewing the return(s), and only declare that this form accurately reflects the data on the return(s). The fiduciary or an officer representing the fiduciary will have signed this form before I submit the return(s). I will give the fiduciary or officer representing the fiduciary a copy of all forms and information to be filed with the IRS, and have followed all other requirements described in Pub. 4164, Modernized e-File (MeF) Guide for Software Developers and Transmitters. If I am also the Paid Preparer, under penalties of perjury I declare that I have examined the above estate or trust return(s) and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and complete. Declaration of preparer is based on all information of which the preparer has any knowledge. ERO’s Use Only ERO’s signature Date Check if also paid preparer Check if selfemployed Firm’s name (or yours if self-employed), address, and ZIP code ERO’s SSN or PTIN EIN Phone no. Under penalties of perjury, I declare that I have examined the above estate or trust return(s) and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and complete. Declaration of preparer is based on all information of which the preparer has any knowledge. Paid Preparer Use Only Print/Type preparer’s name Preparer’s signature Date Firm’s name PTIN Firm’s EIN Firm’s address For Privacy Act and Paperwork Reduction Act Notice, see instructions. Check if self-employed Phone no. Cat. No. 65092M Form 8453-FE (2022) Page 2 Form 8453-FE (2022) 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. File electronically with the estate’s or trust’s return. Do not file paper copies. ! ▲ CAUTION 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 “2022 Form 1041” on the payment. Complete the 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. To get more information about EFTPS or to enroll in EFTPS, visit www.EFTPS.gov or call 800-555-4477. To contact EFTPS using the Telecommunications Relay Services (TRS), for people who are deaf, hard of hearing, or have a speech disability, dial 711 and provide the TRS assistant the 800-555-4477 number above or 800-733-4829. 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. Comments. You can send us comments from www.irs.gov/ FormComments. Or you can write to: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. NW, IR-6526 Washington, DC 20224 Don’t send the form to this address.
2022 Form 8453-FE
More about the Federal Form 8453-FE Other Tax Credit TY 2022
We last updated the U.S. Estate or Trust Declaration for an IRS e-file Return in December 2022, so this is the latest version of Form 8453-FE, fully updated for tax year 2022. You can download or print current or past-year PDFs of Form 8453-FE directly from TaxFormFinder. You can print other Federal tax forms here.
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The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 8453-FE from the Internal Revenue Service in December 2022.
Form 8453-FE is a Federal Other form. States often have dozens of even hundreds of various tax credits, which, unlike deductions, provide a dollar-for-dollar reduction of tax liability. Some common tax credits apply to many taxpayers, while others only apply to extremely specific situations. In most cases, you will have to provide evidence to show that you are eligible for the tax credit, and calculate the amount of the credit to which you are entitled.
Historical Past-Year Versions of Federal Form 8453-FE
We have a total of ten past-year versions of Form 8453-FE in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2022 Form 8453-FE
2021 Form 8453-FE
2020 Form 8453-FE
2019 Form 8453-FE
2018 Form 8453-FE
2017 Form 8453-FE
2016 Form 8453-FE
2015 Form 8453-FE
2014 Form 8453-FE
2013 Form 8453-FE
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