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Official form guide
Form 8879F: IRS e-file Signature Authorization for Form 1041
IRS Form 8879-F is the e‑file Signature Authorization for Form 1041, used by a fiduciary of an estate or trust to authorize a personal identification number (PIN) and electronically sign the 2025 return. Form 8879-F can only be linked to a single Form 1041.
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IRS Form 8879F - IRS e-file Signature Authorization for Form 1041
IRS Form 8879-F is the e‑file Signature Authorization for Form 1041, used by a fiduciary of an estate or trust to authorize a personal identification number (PIN) and electronically sign the 2025 return. Form 8879-F can only be linked to a single Form 1041.
Risk Radar
Scan points- 1Submitting the return before receiving the fiduciary’s signed Form 8879‑F stops transmission.
- 2Submitting the electronic return before the fiduciary’s signed Form 8879‑F is received.
- 3Entering an all‑zeros PIN in Part III, which is prohibited.
- 4Leaving the PIN‑authorization box unchecked in Part II.
- 5Omitting any required dollar amount in Part I, even when zero is appropriate.
Plain English
This form lets the fiduciary of an estate or trust give a PIN and sign the electronic 2025 income‑tax return. The electronic return preparer (ERO) keeps the signed form; it is never mailed to the IRS.
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 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.
- Do not use it when the fiduciary is not using a PIN or when the return involves more than one Form 1041.
- Check Form 8453-FE instead when the fiduciary does not use a PIN to sign the return.
Form selector
Use this form or another form?
Fiduciary wants to electronically sign the estate’s 2025 income tax return using a PIN
Provides PIN authorization and electronic signature for a single Form 1041
✓ Confirm the return is for tax year 2025 and only one Form 1041 is attached
Fiduciary does not want to use a PIN or cannot use Form 8879-F
Required declaration when not using electronic PIN signature
✓ Verify that no PIN is being used and that Form 8453-FE is completed
Electronic funds withdrawal consent is needed for the estate’s tax payment
PIN authorization also covers consent to electronic funds withdrawal
✓ Ensure fiduciary has authorized electronic funds withdrawal on the form
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Name of estate or trust
Estate or trust legal name · Form header
Employer identification number
EIN document or prior filings · Part I header
Total income (Form 1041, line 9)
Completed Form 1041 · Part I, line 1
Fiduciary’s PIN
Self‑selected five‑digit PIN · Part II authorization line
ERO’s EFIN and PIN
Six‑digit EFIN and five‑digit PIN from ERO · Part III certification
Before you submit
- 1Verify the estate or trust name and EIN are entered at the top of the form.
- 2Confirm Part I amounts match the completed Form 1041 for tax year 2025.
- 3Ensure the fiduciary has selected and entered a valid five‑digit PIN (no all zeros).
- 4Check that the ERO firm name is entered on the authorization line if the ERO is authorized to enter the PIN.
- 5Confirm the fiduciary’s signature and date are placed on Part III.
- 6Confirm the ERO’s signature, six‑digit EFIN, and date are entered on Part III.
- 7Ensure the completed form is retained by the ERO and not mailed to the IRS.
- 8Verify the fiduciary receives a copy of the signed form upon request.
How to file this form
- 1Enter the estate or trust name and EIN at the top of Form 8879-F.
- 2Populate Part I with the total income, income distribution deduction, taxable income, total tax, and tax due/overpayment from Form 1041.
- 3Provide the fiduciary with Form 8879-F for PIN entry and review, using an acceptable delivery method.
- 4Have the fiduciary enter their PIN, sign, and date the form in Part III.
- 5ERO enters their six‑digit EFIN, self‑selected PIN, signs, and dates Part III.
- 6Retain the completed Form 8879-F for the required retention period.
Known limitations
- 1Cannot be used when the return includes more than one Form 1041.
- 2Not applicable if the fiduciary chooses not to use a PIN for electronic signing.
- 3Must not be submitted to the IRS; the ERO retains the form.
- 4Only valid for the 2025 tax year (or fiscal year beginning 2025).
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.
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Fillable formOpen in Editor->The form shows revision 2025 (Cat. No. 48553E, Created 10/30/25) and directs users to www.irs.gov/Form8879F for the latest information.
What changed or needs a fresh check
- Edition date — confirm the form shows revision 2025 (Cat. No. 48553E, Created 10/30/25) (Form p.1).
- Fee — Not stated in the official source.
- Mailing address — Not stated in the official source.
- Signature — confirm fiduciary signature and date are entered on Part III (Form p.1).
- Electronic signature method — confirm ERO may use a scanned signature if needed (Form p.2).
Quick Facts
Downloads
After you file
- 1Keep the signed Form 8879-F for 3 years from the return due date or IRS receipt date, whichever is later.
- 2Store the form electronically if compliant with Rev. Proc. 97‑22 guidelines.
- 3Provide the fiduciary with a copy of the signed form upon request.
- 4Issue a corrected Form 8879-F if any return information changes after signing.
- 5Verify that the IRS has accepted the electronic return (e‑file acknowledgment).
- 6Ensure no paper copy is mailed to the IRS.
Sources
- SRCForm p.1 — title and purpose: IRS e‑file Signature Authorization for Form 1041.
- SRCForm p.2 — purpose statement: fiduciary uses Form 8879-F when wanting to use a PIN to electronically sign and consent to electronic funds withdrawal.
- SRCForm p.2 — alternative form: fiduciary who doesn’t use Form 8879-F must use Form 8453-FE.
- SRCForm p.2 — single association: Form 8879-F can only be associated with a single Form 1041.
- SRCForm p.1 — signature requirement: fiduciary’s signature and date on Part III.
- SRCForm p.1 — ERO signature and EFIN/PIN entry required on Part III.
- SRCForm p.2 — retention: fiduciary must retain completed Form 8879-F for 3 years from return due date or IRS receipt date, whichever is later.
- SRCForm p.1 — revision date: Cat. No. 48553E Form 8879-F (2025) Created 10/30/25.
- SRCForm p.1 — latest info URL: www.irs.gov/Form8879F.
- SRCNot stated in the official source — fee information.
Common confusion points
Do I have to mail Form 8879-F to the IRS?
The form includes a notice not to send it to the IRS.
→ Confirm the form is kept by the ERO and not mailed.
Can I use all zeros for the fiduciary’s PIN?
The form explicitly warns against entering all zeros.
→ Verify the PIN contains non‑zero digits.
Is a signature required from both the fiduciary and the ERO?
Part III certification requires both signatures.
→ Check that both parties have signed and dated Part III.
Can I attach this form to more than one Form 1041?
Caution note says the form can only be associated with a single Form 1041.
→ Ensure only one Form 1041 is linked.
Do I need a separate form if I don’t want to use a PIN?
Source states fiduciaries not using Form 8879-F must use Form 8453-FE.
→ Use Form 8453-FE when no PIN is used.
Am I allowed to have the ERO enter my PIN without my permission?
Fiduciary must authorize the ERO on the authorization line.
→ Confirm the fiduciary has checked the box authorizing the ERO.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 8453-FE — provides a paper declaration for the IRS when electronic signature fails.
Questions about IRS Form 8879F
What is IRS Form 8879F used for?
This form lets the fiduciary of an estate or trust give a PIN and sign the electronic 2025 income‑tax return. The electronic return preparer (ERO) keeps the signed form; it is never mailed to the IRS.
Who must file IRS Form 8879F?
The fiduciary of an estate or trust must complete and sign IRS Form 8879-F.
What information does IRS Form 8879F require?
The form records the estate’s or trust’s total income, deductions, taxable income, tax, and payment or refund amounts in Part I, and captures the fiduciary’s PIN authorization and signature in Part II, plus the ERO’s EFIN, PIN, and signature in Part III.
Where do I file IRS Form 8879F?
Do not send Form 8879-F to the IRS; the electronic return preparer (ERO) retains the completed form.
How do I complete IRS Form 8879F?
The ERO enters the estate’s name and EIN and copies the return amounts into Part I. The ERO gives the form to the fiduciary, who checks the PIN‑authorization box, signs and dates Part II, and returns it. The ERO then completes Part III with the six‑digit EFIN, five‑digit PIN, signs and dates, and retains the form.
What happens if IRS Form 8879F is filed incorrectly?
If the form is inaccurate or unsigned, the return cannot be transmitted and the fiduciary risks perjury penalties for false statements.
Do I have to mail Form 8879-F to the IRS?
The form includes a notice not to send it to the IRS. Confirm the form is kept by the ERO and not mailed.
Can I use all zeros for the fiduciary’s PIN?
The form explicitly warns against entering all zeros. Verify the PIN contains non‑zero digits.
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