Form 8453-EG E-file Declaration for Forms 709 and 709-NA

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Form

8453-EG

E-file Declaration for Forms 709 and 709-NA

(December 2024)
Department of the Treasury
Internal Revenue Service

OMB No. 1545-0967

Go to www.irs.gov/Form8453EG for the latest information.
For calendar year 20

Donor’s U.S. TIN (if any)

Donor’s name

Part I

TREASURY/IRS
AND OMB USE
ONLY DRAFT
October 1, 2024
DO NOT FILE

Information (Whole dollars only)

1

Total tax (Form 709, Part 2, line 17)

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Total tax (Form 709-NA, Part 2, line 12) .

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Part II
3

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Declaration of Donor (see instructions) Keep a copy of your gift tax return.

I authorize the U.S. Treasury and its designated Financial Agent to initiate an electronic funds withdrawal (direct debit) entry
to the financial institution account indicated in the tax preparation software for payment of my federal taxes owed on this
return, and the financial institution to debit the entry to this account. To revoke a payment, I must contact the U.S. Treasury
Financial Agent at 1-888-353-4537 no later than 2 business days prior to the payment (settlement) date. I also authorize the
financial institutions involved in the processing of the electronic payment of taxes to receive confidential information
necessary to answer inquiries and resolve issues related to the payment.

Under penalties of perjury, I declare that I am the donor and that the information I have given my electronic return originator (ERO), transmitter, and/or intermediate service
provider (ISP) and the amounts in Part I above agree with the amounts on the corresponding lines of my federal gift tax return. To the best of my knowledge and belief, the
gift tax return is true, correct, and complete. I consent to my ERO, transmitter, and/or ISP sending the return, this declaration, and accompanying schedules and statements
to the IRS. I also consent to the IRS sending my ERO, transmitter, and/or ISP an acknowledgment of receipt of transmission and an indication of whether or not the return is
accepted, and, if rejected, the reason(s) for the rejection. If the processing of the return or refund is delayed, I authorize the IRS to disclose to my ERO, transmitter, and/or
ISP the reason(s) for the delay, or when the refund was sent.

Sign
Here
Part III

Signature of donor

Date

Title

Declaration of Electronic Return Originator (ERO) and Paid Preparer (see instructions)

I declare that I have reviewed the return and that the entries on Form 8453-EG are complete and correct to the best of my knowledge. If I am only a collector, I am not
responsible for reviewing the return and only declare that this form accurately reflects the data on the return. The donor will have signed this form before I submit the return.
I will give the donor a copy of all forms and information to be filed with the IRS, and have followed all other requirements in Pub. 3112, IRS e-file Application and
Participation. If I am also the Paid Preparer, under penalties of perjury, I declare that I have examined the above return and accompanying schedules and statements, and to
the best of my knowledge and belief, they are true, correct, and complete. This Paid Preparer declaration is based on all information of which I have any knowledge.
ERO’s signature

ERO’s
Use Only

Date

Check if also
paid preparer

Check if
self-employed

Firm’s name (or yours
if self-employed),
address, and ZIP code

ERO’s SSN or PTIN

EIN

Phone no.

Under penalties of perjury, I declare that I have examined the above donor’s return and accompanying schedules and statements, and to the best of my knowledge and
belief, they are true, correct, and complete. This declaration is based on all information of which I have any knowledge.

Paid
Preparer
Use Only

Preparer’s name

Preparer’s signature

Date

Firm’s name

PTIN

Firm’s EIN

Firm’s address

For Privacy Act and Paperwork Reduction Act Notice, see instructions.

Check
if
self-employed

Phone no.
Cat. No. 95001Z

Form 8453-EG (12-2024)

Page 2

Form 8453-EG (12-2024)

Future Developments
For the latest information about developments related to Form
8453-EG and its instructions, such as legislation enacted after they were
published, go to www.irs.gov/Form8453EG.

General Instructions
TIP

• Form 8453-EG is signed by a donor, scanned into a PDF file, and
transmitted with the return; or
• The return is filed through an ERO and Form 8879-EG is used to select
a PIN that is used to electronically sign the return.
The donor’s signature allows the IRS to disclose to the ERO,
transmitter, and/or ISP:
• An acknowledgement that the IRS has accepted the donor’s
electronically filed return, and
• The reason(s) for any delay in processing the return or refund.
The declaration of donor must be signed and dated by:
• The donor; or
• Any other individual authorized to sign the donor’s gift tax return.

TREASURY/IRS
AND OMB USE
ONLY DRAFT
October 1, 2024
DO NOT FILE

Instead of filing Form 8453-EG, a donor filing a gift tax return
through an electronic return originator (ERO) can sign the
return using a personal identification number (PIN). For
details, see Form 8879-EG, E-file Authorization for Forms
709 and 709-NA.

Purpose of Form

Use Form 8453-EG to:
• Authenticate an electronic Form 709, United States Gift (and
Generation-Skipping Transfer) Tax Return; or Form 709-NA, United
States Gift (and Generation-Skipping Transfer) Tax Return of
Nonresident Not a Citizen of the United States;
• Authorize the ERO, if any, to transmit via a third-party transmitter;
• Authorize the intermediate service provider (ISP) to transmit via a
third-party transmitter if you are filing online (not using an ERO); and
• Provide the donor’s consent to authorize an electronic funds
withdrawal for payment of federal taxes owed.

Who Must File

If you are filing a Form 709 or 709-NA series return through an ISP
and/or transmitter and you are not using an ERO, you must file Form
8453-EG with your electronically filed return. An ERO can use either
Form 8453-EG or Form 8879-EG to obtain authorization to file the
donor’s return.

When and Where To File

File Form 8453-EG with the donor’s electronically filed gift tax return.
Use a scanner to create a Portable Document Format (PDF) file of the
completed form. Your tax preparation software will allow you to transmit
this PDF file with the return.

Specific Instructions

Name. Print or type the donor’s name in the space provided.
Taxpayer identification number (TIN). Enter the donor’s U.S. TIN in the
space provided.

Part II. Declaration of Donor
If the donor has tax due and they did not check box 3, the donor must
make a timely payment using one of the methods described in the
instructions for its tax return. For more information on depositing taxes,
see the instructions for the gift tax return.
If the donor checks box 3, the donor must ensure that the following
information relating to the financial institution account is provided in the
tax preparation software.
• Routing number.
• Account number.
• Type of account (checking or savings).
• Debit amount.
• Debit date (date the donor wants the debit to occur).
An electronically transmitted return will not be considered complete,
and therefore filed, unless either:

Part III. Declaration of Electronic Return Originator
(ERO) and Paid Preparer
Note: If the return is filed online through an ISP and/or transmitter (not
using an ERO), do not complete Part III.
If the donor’s return is filed through an ERO, the IRS requires the
ERO’s signature. A paid preparer, if any, must sign Form 8453-EG in the
space for Paid Preparer Use Only. But if the paid preparer is also the
ERO, do not complete the paid preparer section. Instead, check the box
labeled “Check if also paid preparer.”

Use of PTIN

Paid preparers. Anyone who is paid to prepare the donor’s return must
enter their PTIN in Part III. For information on applying for and receiving
a PTIN, see Form W-12, IRS Paid Preparer Tax Identification Number
(PTIN) Application and Renewal, or go to www.irs.gov/PTIN.
EROs who are not paid preparers. Only EROs who are not also the
paid preparer of the return have the option to enter their PTIN or their
social security number in the “ERO’s Use Only” section of Part III. For
information on applying for and receiving a PTIN, see Form W-12 or go
to www.irs.gov/PTIN.
Privacy Act and Paperwork Reduction Act Notice. We ask for the
information on this form to carry out the Internal Revenue laws of the
United States. You are required to give us the information. We need it to
ensure that you are complying with these laws and to allow us to figure
and collect the right amount of tax. Section 6109 requires EROs to
provide their identifying numbers on the return.
You are not required to provide the information requested on a form
that is subject to the Paperwork Reduction Act unless the form displays
a valid OMB control number. Books or records relating to a form or its
instructions must be retained as long as their contents may become
material in the administration of any Internal Revenue law. Generally, tax
returns and return information are confidential, as required by Internal
Revenue Code section 6103.
The time needed to complete and file this form will vary depending on
individual circumstances. The estimated burden for taxpayers filing this
form is approved under OMB control number 1545-0967 and is included
in the estimates shown in the instructions for their return.
Comments. You can send us comments through www.irs.gov/
FormComments. You can also send your comments to the Internal
Revenue Service, Tax Forms and Publications Division, 1111
Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not send the
form to this address. Instead, see When and Where To File, earlier.