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Trust efile instructions default to Form 8879 even when using 8453-FE. Is it preferable to use 8879 rather than 8453?
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A fiduciary and an ERO use Form 8879-F 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. A fiduciary who doesn’t use Form 8879-F must use Form 8453-FE, U.S. Estate or Trust Declaration for an IRS e-file Return. For more information, see the instructions for Form 8453-FE.
Don’t send this form to the IRS. The
ERO must retain Form 8879-F.
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