8879-EG

E-File Authorization 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
17
Pages
2
Official source
IRS form page
Checked
October 21, 2026
Fill 8879-EG online
Page 1 of form 8879-EG

Form 8879-EG: E-file Authorization for Forms 709, 709-NA, 706 and Related Returns

Form 8879-EG, E-file Authorization for Forms 709, 709-NA, 706, 706-A, 706-GS(D), 706-GS(T), 706-NA, and 706-QDT, is used by a taxpayer and an electronic return originator (ERO) when the taxpayer wants to use a personal identification number (PIN) to electronically sign the return and, if applicable, consent to electronic funds withdrawal.

The ERO fills in the taxpayer's name and TIN, Part I and Part III. The taxpayer reviews the return, chooses who enters the PIN, and signs Part II. The form says "Do not send to the IRS. Keep for your records." The ERO keeps it. The instructions add a note that the form should not be completed with the Form 706 series returns until those forms can be electronically filed.

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What's on Form 8879-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 to 8 take the 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.

Part II: Taxpayer Declaration and Signature Authorization

A declaration under penalties of perjury, consent to transmit the return and, if applicable, to an electronic funds withdrawal, two PIN boxes, and the taxpayer's signature and date.

Part III: Certification and Authentication

The ERO's six-digit EFIN followed by a five-digit self-selected PIN, a certification under Pub. 3112, and the ERO's signature and date.

How Form 8879-EG is completed

  1. 1

    ERO fills in the top and Part I

    The ERO enters the taxpayer's name and TIN and the amount from the return in Part I. The instructions say zero may be entered when appropriate.

  2. 2

    ERO enters its firm name

    If authorized to enter the taxpayer's PIN, the ERO enters the ERO firm name, not the name of the individual preparing the return, on the Part II authorization line.

  3. 3

    Taxpayer chooses the PIN option

    Check one box only: authorize the ERO to enter the PIN, or enter it in person. The instructions say the PIN is five digits other than all zeros.

  4. 4

    Taxpayer signs and returns it

    Sign and date Part II and return the form to the ERO. The instructions list hand delivery, U.S. mail, private delivery service, email, Internet website and fax.

  5. 5

    ERO completes Part III

    Enter the six-digit EFIN and five-digit PIN, then sign and date. The instructions say the ERO receives the signed form before the return is transmitted.

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Where it goes and how long it is kept

Where it goes

The form says "Do Not Submit This Form to the IRS Unless Requested To Do So." The ERO retains it.

Retention

The instructions say to keep it for 3 years from the return due date or IRS received date, whichever is later. It can be kept electronically under Rev. Proc. 97-22.

Timing

The instructions say the return will not be transmitted to the IRS until the ERO receives the taxpayer's signed Form 8879-EG.

Revoking a payment

Part II 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.

Changes to the return

The instructions say the ERO gives the taxpayer a corrected copy if the return changes, and a copy of the signed form on request.

Related forms

Who completes Form 8879-EG?

  • Taxpayers

    The taxpayer verifies the return, checks one PIN box in Part II, indicates or verifies the PIN, signs and dates Part II, and returns the form to the ERO.

  • Electronic return originators

    The ERO enters the taxpayer's name and TIN, completes Part I from the return, enters the ERO firm name if authorized to enter the PIN, and completes Part III.

  • Taxpayers not using a PIN

    The instructions say a taxpayer who does not use Form 8879-EG uses Form 8453-EG, E-file Declaration, for an IRS e-file return.

  • Not for the IRS

    The form says not to submit it to the IRS unless requested. The ERO retains it.

The form is shared between a taxpayer whose gift or estate tax return is e-filed and the ERO that transmits it. It is not sent to the IRS unless requested.

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Questions about Form 8879-EG

Do I send Form 8879-EG to the IRS?

No. The form says not to send it to the IRS unless requested. The ERO keeps it.

Which returns does Form 8879-EG cover?

Forms 709, 709-NA, 706, 706-A, 706-GS(D), 706-GS(T), 706-NA and 706-QDT. The instructions note it should not be used with the 706 series until those forms can be electronically filed.

What PIN can be used?

The instructions say the taxpayer's PIN is five digits other than all zeros. The ERO uses a six-digit EFIN followed by a five-digit self-selected PIN.

What if the taxpayer does not use a PIN?

The instructions say a taxpayer who does not use Form 8879-EG uses Form 8453-EG for an IRS e-file return.

How long does the ERO keep the form?

For 3 years from the return due date or IRS received date, whichever is later, the instructions say.