Form 8879-EG E-file Authorization for Forms 709, 709-NA, 706, 706-A,

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TREASURY/IRS AND OMB USE ONLY DRAFT
Form

8879-EG

(Rev. December 2025)

E-file Authorization for Forms 709, 709-NA, 706, 706-A,
706-GS(D), 706-GS(T), 706-NA, and 706-QDT
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

For calendar year 20
Taxpayer’s U.S. TIN (if any)

Taxpayer’s name

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8
9

Information (whole dollars only)
Total tax (Form 709, Part II, line 17) . . . . . . . . . .
Total tax (Form 709-NA, Part 2, line 12) . . . . . . . . .
Total transfer taxes (Form 706, Part II, line 20) . . . . . . .
Additional estate tax (Form 706-A, Part II, line 19)
. . . . .
Generation-skipping transfer tax (Form 706-GS(D), Part II, line 7)
Total GST tax (Form 706-GS(T), Part III, line 7) . . . . . . .
Total transfer taxes (Form 706-NA, Part II, line 15) . . . . .
Net estate tax (Form 706-QDT, Part III, line 12) . . . . . .
Reserved for future use . . . . . . . . . . . . . .

Part II

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

Under penalties of perjury, I declare that I have examined a copy of my electronic 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 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 tax return and, if applicable, my consent to electronic funds withdrawal.
Taxpayer’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 tax return.
I will enter my PIN as my signature on my electronically filed tax return.
Taxpayer’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 tax return for the taxpayer 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 (Rev. 12-2025) Created 10/30/25

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

Part I

TREASURY/IRS AND OMB USE ONLY DRAFT
Page 2

Form 8879-EG (Rev. 12-2025)

Future Developments
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.
A taxpayer and an electronic return
originator (ERO) use Form 8879-EG
when the taxpayer wants to use a
personal identification number (PIN) to
electronically sign a 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; Form 709-NA, United States
(and Generation-Skipping Transfer) Tax
Return of Nonresident Not a Citizen of
the United States; Form 706, U.S. Estate
Tax Return; Form 706-A, United States
Additional Estate Tax Return; Form 706GS(D), Generation-Skipping Transfer Tax
Return for Distributions; Form 706-GS(T),
Generation-Skipping Transfer Tax Return
for Terminations; Form 706-NA, United
States Estate (and Generation-Skipping
Transfer) Tax Return Estate of
Nonresident Not a Citizen of the United
States; or Form 706-QDT, U.S. Estate
Tax Return for Qualified Domestic
Trusts. A taxpayer who does not use
Form 8879-EG must use Form 8453-EG,
E-file Declaration for Forms 709, 709NA, 706, 706-A, 706-GS(D), 706-GS(T),
706-NA, and 706-QDT, for an IRS e-file
return. For more information, see the
instructions for Form 8453-EG.
Note: Form 8879-EG should not be
completed in combination with Forms
706, 706-A, 706-GS(D), 706-GS(T), 706NA, and 706-QDT until such time as
those forms can be electronically filed.
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 taxpayer at
the top of the form;
• Complete Part I using the amount
(zero may be entered when appropriate)
from the taxpayer’s 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 taxpayer’s
PIN;

• Complete Part III, including a signature
and date.
Caution: The ERO must receive the
completed and signed Form 8879-EG
from the taxpayer before the electronic
return is transmitted (or released for
transmission).

Taxpayer Responsibilities
The taxpayer will:
• Verify the accuracy of the taxpayer’s
tax return;
• Check the appropriate box in Part II to
either authorize the ERO to enter the
taxpayer’s PIN or to choose to enter it in
person;
• Indicate or verify the taxpayer’s 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 taxpayer’s return will not be
transmitted to the IRS until the ERO
receives the taxpayer’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 taxpayer’s U.S. TIN on the
input screen only if the taxpayer has
authorized you to do so.
• Provide the taxpayer with a copy of the
signed Form 8879-EG upon request.
• Provide the taxpayer with a corrected
copy of Form 8879-EG if changes are
made to the return (for example, based
on the taxpayer’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.
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 the applicable 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.

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

Purpose of Form

• Give the taxpayer 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