IRS Form 8879-EG – In today’s digital age, filing taxes electronically has become the norm for efficiency and convenience. If you’re dealing with estate or gift taxes, IRS Form 8879-EG plays a crucial role in authorizing electronic submissions. This form ensures secure e-filing for specific returns, saving time and reducing paperwork. Whether you’re a taxpayer, executor, or tax professional, understanding Form 8879-EG can streamline your filing process. In this comprehensive guide, we’ll cover everything you need to know about this form, including its purpose, who should use it, and how to complete it.
What Is IRS Form 8879-EG?
IRS Form 8879-EG is the official e-file signature authorization document for certain estate and gift tax returns. It allows taxpayers to use a personal identification number (PIN) as an electronic signature, replacing the need for a traditional paper signature. This form is essential when you want to electronically file returns prepared by an Electronic Return Originator (ERO), such as a tax professional or authorized e-file provider.
The form was recently updated in its December 2025 revision to expand its scope. It now authorizes e-filing for a broader range of forms related to gift and estate taxes, making it a versatile tool for complex tax situations involving transfers, distributions, and trusts.
Purpose of Form 8879-EG
The primary purpose of Form 8879-EG is to authorize the electronic filing of specific tax returns and, if applicable, consent to electronic funds withdrawal for any taxes owed. By signing this form (electronically via PIN), taxpayers declare under penalties of perjury that the information on their return is accurate and complete. It also permits the IRS to communicate electronically about the return.
This form is particularly useful for:
- Streamlining the e-filing process for gift tax returns.
- Handling estate tax obligations for decedents or nonresidents.
- Ensuring compliance with IRS e-file requirements without mailing physical documents.
Without Form 8879-EG, taxpayers opting for e-filing must use an alternative like Form 8453-EG, which requires mailing a paper declaration.
Forms Authorized by IRS Form 8879-EG
Form 8879-EG specifically authorizes the e-filing of the following IRS forms:
- Form 709: United States Gift (and Generation-Skipping Transfer) Tax Return – Used for reporting gifts exceeding the annual exclusion amount.
- Form 709-NA: United States Gift (and Generation-Skipping Transfer) Tax Return of Nonresident Not a Citizen of the United States – For nonresident aliens reporting U.S. gifts.
- Form 706: U.S. Estate Tax Return – Filed for estates of U.S. citizens or residents exceeding the estate tax exemption.
- Form 706-A: United States Additional Estate Tax Return – For additional estate taxes on certain dispositions.
- Form 706-GS(D): Generation-Skipping Transfer Tax Return for Distributions – Reports taxes on distributions from trusts.
- Form 706-GS(T): Generation-Skipping Transfer Tax Return for Terminations – For taxes on trust terminations.
- Form 706-NA: United States Estate (and Generation-Skipping Transfer) Tax Return Estate of Nonresident Not a Citizen of the United States – For nonresident alien estates.
- Form 706-QDT: U.S. Estate Tax Return for Qualified Domestic Trusts – For taxes on qualified domestic trusts.
These forms cover a wide array of estate and gift tax scenarios, from simple gift reporting to complex estate planning.
Who Needs to Use Form 8879-EG?
This form is required for:
- Taxpayers: Individuals, executors, trustees, or donors who wish to e-file one of the authorized forms using a PIN for signature.
- Electronic Return Originators (EROs): Tax professionals or firms authorized to prepare and transmit e-filed returns on behalf of clients.
- Anyone filing electronically: If you’re not using a PIN or prefer paper signatures, opt for Form 8453-EG instead.
It’s especially relevant for high-net-worth individuals, estate administrators, or nonresidents dealing with U.S. tax obligations. Note that the form must be completed before the return is transmitted, and the ERO retains it—do not send it to the IRS unless requested.
How to Fill Out IRS Form 8879-EG?
Filling out Form 8879-EG is straightforward but requires attention to detail. The form is divided into three parts:
Part I: Tax Return Information
- Enter the taxpayer’s name and Taxpayer Identification Number (TIN).
- Report the total tax or transfer taxes from the specific form being filed (e.g., line 17 from Form 709). Use whole dollars only; enter zero if applicable.
Part II: Taxpayer Declaration and Signature Authorization
- Declare the return’s accuracy and authorize e-filing.
- Choose whether the ERO enters your PIN or you enter it yourself.
- Select a five-digit PIN (not all zeros) and sign/date the form.
Part III: Certification and Authentication
- The ERO enters their Electronic Filer Identification Number (EFIN) and a self-selected PIN.
- Certify the submission and sign/date.
Always review the return for accuracy before signing. The ERO must provide a copy upon request.
Filing Instructions and Retention
- When to File: Complete and sign before transmitting the electronic return. There’s no separate due date—it’s tied to the due date of the underlying form (e.g., Form 709 is due April 15 or the extended date).
- Where to File: Do not mail to the IRS. The ERO retains the form for three years from the return’s due date or IRS receipt date.
- Electronic Retention: Allowed per Revenue Procedure 97-22.
- Corrections: If changes are made after signing, the ERO must provide a corrected copy.
For the latest developments, check the IRS website, as there are no recent changes noted as of October 2025.
Download IRS Form 8879-EG
You can download the latest version of IRS Form 8879-EG directly from the official IRS website. Here’s the link: https://www.irs.gov/pub/irs-pdf/f8879eg.pdf. Always use the most current revision to ensure compliance.
Alternatives and Important Notes
- Alternative Form: If you prefer not to use a PIN, file Form 8453-EG instead, which requires mailing.
- Cautions: Do not use all zeros for any PIN. Verify all information before submission to avoid penalties. This form cannot be used until the associated returns (like Form 706) are e-file eligible.
- Burden Estimate: The IRS estimates the time burden under OMB control number 1545-0967, included in the related tax return’s estimates.
- Privacy and Security: By authorizing e-filing, you consent to electronic IRS communications, enhancing efficiency but requiring secure handling.
Conclusion
IRS Form 8879-EG simplifies e-filing for estate and gift tax returns, making it easier to comply with U.S. tax laws. Whether filing Form 709 for gifts or Form 706 for estates, this authorization ensures a secure, paperless process. Consult a tax professional for personalized advice, and always use official IRS resources for the most accurate information. By staying informed, you can navigate these complex forms with confidence and avoid common pitfalls.