View Information Collection Request (ICR) Package
Skip to main content
An official website of the United States government
The .gov means it's official.
Federal government websites often end in .gov or .mil. Before sharing sensitive information, make sure you're on a federal government site.
The site is secure.
The https:// ensures that you are connecting to the official website and that any information you provide is encrypted and transmitted securely.
Search:
Agenda
Reg Review
ICR
This script is used to control the display of information in this page.
Display additional information by clicking on the following:
All
Brief and OIRA conclusion
Abstract/Justification
Legal Statutes
Rulemaking
FR Notices/Comments
IC List
Burden
Misc.
Common Form Info.
Certification
View Information Collection (IC) List
View Supporting Statement and Other Documents
Please note that the OMB number and expiration date may not have been determined when this Information Collection Request and associated Information Collection forms were submitted to OMB. The approved OMB number and expiration date may be found by clicking on the Notice of Action link below.
View ICR - OIRA Conclusion
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
Retrieve Notice of Action (NOA)
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
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.
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
Associated Rulemaking Information
RIN:
Stage of Rulemaking:
Federal Register Citation:
Date:
Not associated with rulemaking
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
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
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.
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
Agency Contact:
D Decasseres 2029274268
Common Form ICR:
No
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
An official website of the United States government
The .gov means it's official.
The site is secure.
