Form 8879-EG E-file Authorization for Forms 709 and 709-NA

Note: The draft you are looking for begins on the next page.

Caution: DRAFT—NOT FOR FILING

This is an early release draft of an IRS tax form, instructions, or publication,
which the IRS is providing for your information. Do not file draft forms. We
incorporate all significant changes to forms posted with this coversheet.
However, unexpected issues occasionally arise, or legislation is passed—in this
case, we will post a new draft of the form to alert users that changes were made
to the previously posted draft. Thus, there are never any changes to the last
posted draft of a form and the final revision of the form. Forms and instructions
are subject to OMB approval before they can be officially released, so we post
drafts of them until they are approved. Drafts of instructions and pubs usually
have some additional changes before their final release. Early release drafts are
at IRS.gov/DraftForms and remain there after the final release is posted at
IRS.gov/LatestForms. Also see IRS.gov/Forms.
Most forms and publications have a page on IRS.gov: IRS.gov/Form1040 for
Form 1040; IRS.gov/Pub501 for Pub. 501; IRS.gov/W4 for Form W-4; and
IRS.gov/ScheduleA for Schedule A (Form 1040), for example, and similarly for
other forms, pubs, and schedules for Form 1040. When typing in a link, type it
into the address bar of your browser, not a Search box on IRS.gov.
If you wish, you can submit comments to the IRS about draft or final forms,
instructions, or pubs at IRS.gov/FormsComments. Include “NTF” followed by the
form or pub number (for example, “NTF1040”, “NTFW4”, “NTF501”, etc.) in the
body of the message to route your message properly. We cannot respond to all
comments due to the high volume we receive and may not be able to consider
many suggestions until the subsequent revision of the product, but we will
review each “NTF” message. If you have comments on reducing paperwork and
respondent (filer) burden, with respect to draft or final forms, please respond to
the relevant information collection through the Federal Register process; for
more info, click here.

Form

8879-EG

E-file Authorization for Forms 709 and 709-NA
For calendar year 20

(December 2024)

OMB No. 1545-0967

Do not send to the IRS. Keep for your records.
Go to www.irs.gov/Form8879EG for the latest information.

Department of the Treasury
Internal Revenue Service

Donor’s U.S. TIN (if any)

Donor’s name

TREASURY/IRS
AND OMB USE
ONLY DRAFT
October 24, 2024
DO NOT FILE

Part I

Information (Whole dollars only)

1

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

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

1

2

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

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

2

Part II

.

Donor Declaration and Signature Authorization. Keep a copy of your gift tax return.

Under penalties of perjury, I declare that I have examined a copy of my electronic gift tax return and accompanying schedules and
statements, and to the best of my knowledge and belief, they are true, correct, and complete. I further declare that the amount in Part
I above is the amount shown on the copy of my electronic gift tax return. I consent to allow my electronic return originator (ERO),
transmitter, or intermediate service provider to send my return to the IRS and to receive from the IRS (a) an acknowledgment of
receipt or reason for rejection of the transmission, (b) the reason for any delay in processing the return or refund, and (c) the date of
any refund. If applicable, 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. I have selected a personal identification number (PIN) as my signature for my
electronic gift tax return and, if applicable, my consent to electronic funds withdrawal.
Donor’s PIN: check one box only
I authorize

to enter my PIN

ERO firm name

as my signature

do not enter all zeros

on the electronically filed gift tax return.

I will enter my PIN as my signature on my electronically filed gift tax return.

Donor’s signature

Part III

Date

Certification and Authentication

ERO’s EFIN/PIN. Enter your six-digit EFIN followed by your five-digit self-selected PIN.
do not enter all zeros

I certify that the above numeric entry is my PIN, which is my signature on the electronically filed gift tax return for the donor indicated
above. I confirm that I am submitting this return in accordance with the requirements of Pub. 3112, IRS e-file Application and
Participation.
ERO’s signature

Date

ERO Must Retain This Form — See Instructions
Do Not Submit This Form to the IRS Unless Requested To Do So
For Paperwork Reduction Act Notice, see instructions.

Cat. No. 95000O

Form 8879-EG (12-2024)

Page 2

Form 8879-EG (12-2024)

Future Developments

• Complete Part III including a signature
and date.

For the latest information about
developments related to Form
8879-EG and its instructions, such as
legislation enacted after they were
published, go to www.irs.gov/
Form8879EG.

The ERO must receive the
completed and signed Form
8879-EG from the donor
CAUTION before the electronic return is
transmitted (or released for transmission).

Purpose of Form

Donor Responsibilities

A donor and an electronic return
originator (ERO) use Form 8879-EG
when the donor wants to use a personal
identification number (PIN) to
electronically sign a gift tax return and, if
applicable, consent to electronic funds
withdrawal. Form 8879-EG is used for
electronic signature authorizations for
Form 709, United States Gift (and
Generation-Skipping Transfer) Tax
Return; or Form 709-NA, United States
(and Generation-Skipping Transfer) Tax
Return of Nonresident Not a Citizen of
the United States. A donor who does not
use Form 8879-EG must use Form
8453-EG, E-file Declaration for Forms
709 and 709-NA, for an IRS e-file return.
For more information, see the
instructions for Form 8453-EG.

The donor will:

!
▲

• Provide the donor with a corrected
copy of Form 8879-EG if changes are
made to the return (for example, based
on the donor’s review).
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.

TREASURY/IRS
AND OMB USE
ONLY DRAFT
October 24, 2024
DO NOT FILE

Do not send this form to the IRS.
The ERO must retain Form 8879-EG.

ERO Responsibilities
The ERO will:

• Enter the name and taxpayer
identification number of the donor at the
top of the form;
• Complete Part I using the amount
(zero may be entered when appropriate)
from the donor’s gift tax return;

• Enter on the authorization line in Part II
the ERO firm name (not the name of the
individual preparing the return) if the
ERO is authorized to enter the donor’s
PIN;
• Give the donor Form 8879-EG for
completion and review (acceptable
delivery methods include hand delivery,
U.S. mail, private delivery service, email,
Internet website, and fax); and

• Verify the accuracy of the donor’s gift
tax return;

• Check the appropriate box in Part II to
either authorize the ERO to enter the
donor’s PIN or to choose to enter it in
person;
• Indicate or verify their PIN when
authorizing the ERO to enter it (the PIN
must be five digits other than all zeros);
• Sign and date in Part II; and

• Return the completed Form
8879-EG to the ERO. The acceptable
delivery methods include hand delivery,
U.S. mail, private delivery service, email,
Internet website, and fax.
The donor’s return will not be
transmitted to the IRS until the ERO
receives the donor’s signed Form
8879-EG.

Important Notes for EROs

• Do not send Form 8879-EG to the IRS
unless requested to do so. Retain the
completed Form 8879-EG for 3 years
from the return due date or IRS received
date, whichever is later. Form 8879-EG
can be retained electronically in
accordance with the recordkeeping
guidelines in Rev. Proc. 97-22, which is
on page 9 of Internal Revenue Bulletin
1997-13 at www.irs.gov/pub/irs-irbs/
irb97-13.pdf.

• Enter the donor’s U.S. TIN on the input
screen only if the donor has authorized
you to do so.
• Provide the donor with a copy of the
signed Form 8879-EG upon request.

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 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 gift tax return.
Comments. You can send us comments
through www.irs.gov/FormComments.
You can also send your comments to:
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, keep it for your
records.