8879-FID: California e-file Signature Authorization for Fiduciaries (2024)
California · FTB · Used for tax years 2024
Form 8879-FID is California’s 2024 e-file signature authorization for fiduciaries. It records income, taxable income, and refund or amount due information from Form 541, along with the fiduciary’s declaration and authorization to use a PIN as an electronic signature.
Who files this form
Form FTB 8879-FID is the California e-file signature authorization for an estate’s or trust’s 2024 fiduciary income tax return. It is signed by the fiduciary or an officer representing the fiduciary.
The form authorizes transmission of the electronic return and the use of a personal identification number (PIN) as the electronic signature. Do not mail this form to the Franchise Tax Board (FTB).
What you'll need
Have these records and details available:
- A copy of the estate’s or trust’s 2024 Form 541, including accompanying schedules and statements, to review before signing.
- The estate’s or trust’s name and federal employer identification number (FEIN), plus the fiduciary’s name and title.
- The amounts from Form 541, lines 9, 20a, 42, and 43, for Part I.
- Your selected PIN and, if authorizing the electronic return originator (ERO) to enter it, the ERO firm’s name.
- If applicable, Form FTB 8455-FID, California e-file Payment Record for Fiduciaries, or a comparable form showing electronic payment information.
Obtain and keep a copy of the fiduciary’s return.
How to file
Do not mail Form FTB 8879-FID to the FTB. The form authorizes your ERO, transmitter, or intermediate service provider to transmit the complete return electronically to the FTB.
- Enter the estate or trust information and the fiduciary’s name and title.
- Complete Part I using whole-dollar amounts from the corresponding Form 541 lines.
- Review the return, schedules, and statements. Confirm that the information and amounts on this authorization agree with the electronic return.
- In Part II, check one PIN option: authorize the named ERO to enter your PIN, or enter it yourself. The self-entry option is only for returns filed using the Practitioner PIN method.
- Sign and date Part II.
For Practitioner PIN method returns, the ERO must complete Part III, entering the six-digit EFIN followed by the five-digit self-selected PIN, then signing and dating the certification.
Common mistakes
- Mailing this form to the FTB. The form explicitly says not to mail it.
- Not keeping a return copy. Obtain and keep a copy of the fiduciary’s return.
- Using amounts other than whole dollars in Part I. The form requires whole dollars only.
- Checking both PIN boxes. Check one box only.
- Using an all-zero PIN. The form says not to enter all zeros.
- Choosing the self-entry PIN box for the wrong method. Use that box only when entering your own PIN and filing through the Practitioner PIN method. The ERO must complete Part III.
- Assuming authorization removes payment responsibility. If the FTB does not receive full and timely payment, the fiduciary remains liable for the tax and applicable interest and penalties.
Questions people ask
Can my ERO enter my PIN for me?
Yes. Part II lets you authorize a named ERO firm to enter the fiduciary’s PIN as the signature on the 2024 e-filed California fiduciary income tax return.
Which Form 541 amounts go in Part I?
Enter total income from line 9, taxable income from line 20a, refund or no amount due from line 42, and amount due from line 43. Use whole dollars only.
Does this form authorize electronic payments?
If applicable, the declaration authorizes electronic funds withdrawal of the amount on line 4 and/or estimated tax payments shown on the fiduciary’s return and Form FTB 8455-FID or a comparable form. It also acknowledges consent to the Electronic Funds Withdrawal Consent included with the electronic return copy.
Who completes Part III?
The ERO completes Part III for Practitioner PIN method returns. The ERO enters the six-digit EFIN followed by a five-digit self-selected PIN, and signs and dates the certification.