Form 8453-FE(2025) - Estate or Trust Declaration and Electronic Filing Authorization

Sep 19, 2026

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Form 8453-FE(2025) is an IRS declaration used with the electronic filing of Form 1041 for estates or trusts. It collects fiduciary and electronic return originator (ERO) declarations, authorizes an ACH electronic funds withdrawal (direct debit) for tax payments, and includes consent and perjury statements confirming accuracy of reported amounts. The form also outlines future developments access, filing timing guidance, and payment options such as EFTPS or ACH, plus cautions against filing paper copies.

LanguageEnglish

CategoryForms

FormatPDF

Pages2

Reading Time1 min

AccessFree to download

Part I Tax Return Information

Part II Declaration of Fiduciary

Part III Declaration of Electronic Return Originator(ERO) and Paid Preparer

Purpose of Form

When To File

Payment of the tax due

Fom8453-FEU.S.Estate or Trust DeclarationOMB No.1545-0967for an IRS e-file ReturnFor calendar year 2025,orfiscal year beginning,2025,and endingDepartment of the TreasuryFile electronically with the estate's or trust's return.Do not file paper copies.2025Internal Revenue ServiceGo to www.irs.gov/Form8453FE for the latest information.Name of estate or trustEmployer identification numberName and title of fiduciary # Partl Tax Return Information | 1 Total income (Form 1041,line 9).........
2 Income distribution deduction (Form 1041,line 18).......
3 Taxable income(Form 1041,line 23)..........
4 Total tax(Form 1041,line 24).............
5 Tax due or overpayment (Form 1041,line 28 or29).. | 1 | | | --- | --- | --- | | | 2 | | | | 3 | | | | 4 | | | | 5 | | # PartⅡ 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 financialinstitutionaccount 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 tothis account.To revoke a payment I must contact the U.S.Treasury Financial Agent at 1-88-353-4537 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 informationnecessary 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 lnes of theelectronic portion of the 2025 US.Income Tax Retum(s)for Estates and Trusts.I havealso examined a copy of the return(s)being filed electronically with the IRS,and allaccompanying schedules and statements.To the best of my knowledge and belief,they are true,correct,and complete.If l 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/ortransmitter 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. SignHere Signature of fiduciary or officerrepresenting fiduciary Date # PartⅢ Declaration of Electronic Return Originator(ERO)and Paid Preparer (see instructions) I declare that Ihave 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 l am only acollector,I am not responsible for reviewing the return(s)),and only declare that this form accurately reflects the data on the retum(s).The fiduciary or an officer representingthe fiduciary will have signed this form before I submit the retum(s).I will give the fiduciary or officer representing the fiduciar a copy of all forms and informationto be filedwith the IRS,and have followed all other requirements describedi Pub.4164,Modernized e-File(MeF)Guiide for Software Developers and Transmitters.If I am also thepaid preparer,under penalties of perjury I declarethat I have examined the above estate ortrust return(s)and accompanying schedules and statements,and to the best ofmy knowledge and belief,they are true,corect,and complete.Declaration of preparer is based onallinfomation of which the preparer has any knowledge. | ERO's
signature | Date | Check if
also paid
preparer | Check if
self-
employed | ERO's SSN or PTIN | | --- | --- | --- | --- | --- | | | | | | | | Firm's name(or yours | | | EIN | | | if self-employed),
address,and ZIP code | | | Phone no. | | ERO's Use Only Under penalties of perjury,I declare that I have examined the above estate ortrust return

FAQs

What is the purpose of Form 8453-FE for estates and trusts?

It authenticates the electronic Form 1041, authorizes the electronic filer to transmit via a third-party transmitter, and authorizes an electronic funds withdrawal for federal tax payment.

When must an estate or trust file the tax return using Form 8453-FE?

The filing deadline is the 15th day of the 4th month after the close of the tax year, and this date also applies to electronic returns.

How can the tax due be paid, and what is required if using ACH direct debit?

Payment can be made using EFTPS or ACH electronic funds withdrawal (direct debit). If paying by ACH direct debit, check the box on line 6.

Sep 19, 2026

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