The Internal Revenue Service has decided to postpone a change it had planned for this year to limit the number of e-file signature authorization documents for filing Form 1041 estate and trust tax returns to a single 1041 return rather than multiple returns.
The IRS had originally announced the change last month, saying the Multiple Tax Return Listing process used to sign electronically filed Form 1041, U.S. Income Tax Return for Estates and Trusts needed to be modified (see IRS Limits Tax Return Listings for Estates and Trusts). The change was slated to begin Jan. 1, 2014, requiring the IRS e-file Signature Authorization document, Form 8879-F, to be associated only with a single 1041 return, instead of the multiple forms used today. The Multiple Tax Return Listing process had allowed fiduciaries to mass-sign electronically filed the estate and trust tax returns, but they will now need to be signed individually.
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