Declaration and Signature for Electronic and Magnetic Media Filing

Forms and Documents

Document Name	Status
Form 8879-F Form 8879-F, IRS e-file Signature Authorization for Form 1041 Form and Instruction	Modified
Form 8453-F U.S. Estate or Trust Income Tax Declaration and Signature for Electronic and Magnetic Media Filing Form and Instruction	Removed
Supporting Statement for 8453-F -8879-F.doc Supporting Statement A	2014-12-05

IC Document Collections

IC ID	Document Title	Status
182774	Form 8879-F, IRS e-file Signature Authorization for Form 1041 Form and Instruction	Modified
17594	U.S. Estate or Trust Income Tax Declaration and Signature for Electronic and Magnetic Media Filing Form and Instruction	Removed

ICR Details

OMB Control No: 1545-0967	ICR Reference No: 201406-1545-008
Status: Historical Active	Previous ICR Reference No: 201111-1545-008
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Declaration and Signature for Electronic and Magnetic Media Filing
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 11/21/2015
	Date Received in OIRA: 12/31/2014
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	11/30/2018	36 Months From Approved	11/30/2015
Responses	1,774,081	0	2,000
Time Burden (Hours)	2,164,379	0	1,750
Cost Burden (Dollars)	0	0	0

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Abstract: The Form 8879-F is used to secure taxpayer signatures and declarations in conjunction with electronic and magnetic media filing of trust and fiduciary income tax returns and, if applicable, consent to electronic funds withdrawal. The form together with the electronic and magnetic media transmission, will comprise the taxpayer's income tax return.

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Authorizing Statute(s): US Code: 26 USC 1.6012-5 Name of Law: Composite return in lieu of specified form
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	79 FR 38670	07/08/2014
30-day Notice:	Federal Register Citation:	Citation Date:
	79 FR 78565	12/30/2014
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
Form 8879-F, IRS e-file Signature Authorization for Form 1041	8879-F	IRS e-file Signature Authorization for Form 1041
U.S. Estate or Trust Income Tax Declaration and Signature for Electronic and Magnetic Media Filing	8453-F	U.S. Estate or Trust Income Tax Declaration and Signature for Electronic Filing

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ICR Summary of Burden

	Total Approved	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	1,774,081	2,000	0	1,772,081	0	0
Annual Time Burden (Hours)	2,164,379	1,750	0	2,162,629	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: Yes

Burden Increase Due to: Miscellaneous Actions

Burden decreases because of Program Change due to Agency Discretion: Yes

Burden Reduction Due to: Miscellaneous Actions

Short Statement: Burden Increase due to Program Change / Misc Action: Beginning January 1, 2015, Fiduciaries will be required to sign each and every Form 8879-F, IRS e-File Signature Authorization for Form 1041. Form 8879-F can no longer be used with multiple Forms 1041. The agency has determined that the signing one document does not ensure that a fiduciary has reviewed multiple returns and that it was perhaps unlikely that a fiduciary of thousands of returns had certified/affirmed their accuracy of the information (as required on Form 8879-F) This change increases the forms number of responses by 1,773,081 which increases the overall burden by 2,163,589. Burden decrease due to Program Change / Misc Action: With the retirement of Form 1041 Legacy at the end of processing year 2014, the Form 8453-F will also be retired and no longer accepted for electronic filing for processing years 2015 and later. The retiring of Form 8453-F results in an estimated burden decrease of 960 hours.

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Annual Cost to Federal Government: $300

Does this IC contain surveys, censuses, or employ statistical methods? No

Is the Supporting Statement intended to be a Privacy Impact Assessment required by the E-Government Act of 2002? No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? Uncollected

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 12/31/2014

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