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Form 8879-F can be retained electronically in accordance with the recordkeeping guidelines in Rev. Proc. 97-22 which is on page 9 of www.irs.gov/pub/irs-irbs/irb97-13. Pdf. Enter the fiduciary s PIN on the input screen only if the fiduciary has authorized you to do so. NW IR-6526 Washington DC 20224. Do not send the form to this address. Instead keep it for your records. The estate s or trust s return will not be transmitted to the IRS until the ERO receives the fiduciary s signed Form...
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