1041 E-file: Entering Signature Information

Fiduciary federal tax returns e-filed by tax practitioners may be signed electronically using a Personal Identification Number (PIN). Tax practitioners may use either the Practitioner PIN method or Form 8453-FE to sign their clients’ tax returns. This policy change simplifies the signature process and eliminates the need to mail signature documents to the IRS.

The Practitioner PIN method is an additional signature method for taxpayers who use an Electronic Return Originator (ERO) to sign their returns by using a five-digit PIN. The Practitioner PIN method does not require taxpayers to enter their adjusted gross income or PIN from the prior year. This method requires the taxpayer and Practitioner to sign Form 8879-F, IRS E-file Signature Authorization.

Tax practitioners will no longer submit a paper signature for e-filed returns by using Form 8453. Instead, a newly designed Form 8453-FE, U.S. Estate or Trust Income Tax Declaration and Signature for Electronic Filing, will be used to transmit supporting paper documents that are required to be submitted to the IRS with e-filed returns. Only the specified forms or supporting documents listed on Publication 1437, Section 3 can be submitted using the new form.

For more information on the Practitioner PIN method to electronically sign e-filed returns, visit the IRS web site at http://www.irs.gov/, and enter the keyword PIN, or see Publication 1437, Section 11.

PIN Procedures

Enter a signature PIN. The taxpayer can choose a practitioner PIN/Signature Authorization.

Select E-file > Signature Authorization.
Select the type of PIN signature: Form 8879F - Practitioner PIN or Form 8453-FE - scanned signature document.
If the return chooses Form 8453-FE as the signature, this form must be attached as a PDF attachment.
Select the appropriate option to indicate who entered the PIN into the program.
If you select Preparer or ERO, Form 8879-F will print for the fiduciary to sign. The preparer must keep the signed Form 8879-F for three years. Do NOT send Form 8879-F to the IRS!
For the fiduciary/officer PIN, you can select any or all of the following options:
- randomly generate the fiduciary or officer PIN
- use the first five numbers of the Firm Employer ID Number (FEIN) as the ERO PIN
- print the fiduciary PIN on the signature line on Form 1041, Page 1.
Enter the five-digit PINs (the numbers cannot contain all zeros) for the fiduciary.
Enter the date the PIN(s) were entered into the program.

E-file/1041_ef_return_3.htm/TY2020

Last Modified: 08/13/2020

Last System Build: 09/13/2021