8453-EG

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

Agency
IRS
Revision
Rev. December 2025
Fillable fields
27
Pages
2
Official source
IRS form page
Checked
October 21, 2026
Fill 8453-EG online
Page 1 of form 8453-EG

Form 8453-EG: E-file Declaration for Forms 709, 709-NA and 706 Series Returns

Form 8453-EG, E-file Declaration for Forms 709, 709-NA, 706, 706-A, 706-GS(D), 706-GS(T), 706-NA, and 706-QDT, is used to authenticate an electronic gift or estate tax return, authorize the electronic return originator (ERO), if any, to transmit via a third-party transmitter, authorize the intermediate service provider (ISP) to transmit via a third-party transmitter when filing online without an ERO, and give the taxpayer's consent to an electronic funds withdrawal for federal taxes owed.

The instructions say Form 8453-EG should not be completed in combination with Forms 706, 706-A, 706-GS(D), 706-GS(T), 706-NA and 706-QDT until such time as those forms can be electronically filed. The IRS About page describes it for an electronic Form 709 and Form 709-NA.

The signed form is scanned into a PDF file and transmitted with the return. The instructions say a taxpayer filing through an ERO can instead sign with a PIN using Form 8879-EG. You can fill it out free in your browser on this page and download the result without an account.

What's on Form 8453-EG

Header

The calendar year, the taxpayer's name and the taxpayer's U.S. TIN (if any).

Part I: Information

In whole dollars, lines 1 through 8 carry the total tax from Form 709, 709-NA, 706, 706-A, 706-GS(D), 706-GS(T), 706-NA or 706-QDT. Line 9 is reserved for future use.

Line 10: electronic funds withdrawal

A box authorizing the U.S. Treasury and its designated Financial Agent to debit the account entered in the tax preparation software for federal taxes owed.

Part II: Declaration of Taxpayer

A declaration under penalties of perjury, consent to send the return to the IRS, and the taxpayer's signature, date and title.

Part III: ERO and Paid Preparer

The ERO's signature, date, SSN or PTIN and firm details, followed by a separate Paid Preparer Use Only section.

How Form 8453-EG is completed

  1. 1

    Name and TIN

    Print or type the taxpayer's name and enter the taxpayer's U.S. TIN in the space provided.

  2. 2

    Part I amounts

    Enter, in whole dollars, the amount from the line named for the return being filed, for example Form 709, Part II, line 17 on line 1.

  3. 3

    Box 10

    If box 10 is checked, the instructions say the routing number, account number, account type, debit amount and debit date are provided in the tax preparation software.

  4. 4

    Taxpayer signs Part II

    The taxpayer, or another individual authorized to sign the return, signs, dates and enters a title.

  5. 5

    ERO and preparer complete Part III

    The instructions say not to complete Part III if the return is filed online through an ISP and/or transmitter without an ERO.

  6. 6

    Scan and transmit

    Use a scanner to create a PDF file of the completed form. The instructions say the tax preparation software transmits this PDF file with the return.

Why fill Form 8453-EG on indox

You get the real form, filled in a browser tab, with nothing standing between you and the finished PDF.

  • Fill the form right in your browser, no software to install
  • Free to fill and free to download, with no account
  • The official blank straight from the IRS, not a copy someone retyped
  • Works on a phone, tablet or computer

Where it goes, when the return counts as filed and payments

When and where to file

The instructions say to file Form 8453-EG with the taxpayer's electronically filed tax return as a scanned PDF file transmitted by the tax preparation software.

When the return counts as filed

The instructions say an e-filed return is not complete unless Form 8453-EG is signed, scanned and transmitted with it, or the return is filed through an ERO with a PIN selected on Form 8879-EG.

Form 706 series returns

The instructions say not to complete Form 8453-EG in combination with the Form 706 series returns until those forms can be electronically filed.

Tax due without box 10

The instructions say the taxpayer makes a timely payment using one of the methods in the instructions for the tax return.

Revoking a payment

Line 10 says to contact the U.S. Treasury Financial Agent at 1-888-353-4537 no later than 2 business days prior to the payment (settlement) date.

Keep a copy

The Part II heading says "Keep a copy of your tax return."

Related forms

Who completes Form 8453-EG?

  • Taxpayers

    The instructions say the Part II declaration is signed and dated by the taxpayer or any other individual authorized to sign the taxpayer's tax return.

  • Online filers without an ERO

    The instructions say that when one of these returns is filed through an ISP and/or transmitter without an ERO, Form 8453-EG is filed with the electronically filed return.

  • Electronic return originators

    If the return is filed through an ERO, the instructions say the IRS requires the ERO's signature in Part III. An ERO can use either Form 8453-EG or Form 8879-EG.

  • Paid preparers

    A paid preparer, if any, signs in the Paid Preparer Use Only space and enters a PTIN. A preparer who is also the ERO checks "Check if also paid preparer" instead.

  • Taxpayers signing with a PIN

    The instructions say a taxpayer filing through an ERO can sign with a personal identification number using Form 8879-EG instead.

The form is shared between the taxpayer, the ERO that files the return, and any paid preparer. It travels with the electronic return as a scanned PDF.

Official sources and the blank

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Questions about Form 8453-EG

Is Form 8453-EG mailed to the IRS?

The instructions say it is scanned into a PDF file and transmitted with the electronically filed return. They also say not to send the form to the IRS comments address.

Can a PIN be used instead?

Yes, when filing through an ERO. The instructions point to Form 8879-EG for signing with a personal identification number.

Who signs Part II?

The taxpayer, or any other individual authorized to sign the taxpayer's tax return, the instructions say.

Can it be used with Form 706?

The instructions say it should not be completed with the Form 706 series returns until those forms can be electronically filed.

When is Part III left blank?

The instructions say not to complete Part III if the return is filed online through an ISP and/or transmitter without an ERO.

How is an electronic payment revoked?

Line 10 says to contact the U.S. Treasury Financial Agent at 1-888-353-4537 no later than 2 business days prior to the payment (settlement) date.