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Official form guide
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
IRS Form 8453-EG (Rev. December 2025) is the E-file Declaration for various estate and gift tax forms, including Forms 709 and 706. This form authenticates electronic filings and must be submitted with the return.
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IRS 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
IRS Form 8453-EG (Rev. December 2025) is the E-file Declaration for various estate and gift tax forms, including Forms 709 and 706. This form authenticates electronic filings and must be submitted with the return.
Risk Radar
Scan points- 1Do not complete Form 8453-EG in combination with other forms until those forms can be electronically filed.
- 2Filing without printing or typing the taxpayer’s name in the space provided on Form 8453-EG.
- 3Failing to sign and date the declaration of taxpayer (Part II) before transmitting the PDF.
- 4Omitting Part III when filing online through an ISP/transmitter without using an ERO.
- 5Not entering the PTIN for paid preparers in Part III if applicable.
Plain English
This form confirms that a taxpayer has electronically filed specific IRS tax returns, such as Form 709 (Gift Tax) or Form 706 (Estate Tax). By completing it, the filer authorizes the Treasury to automatically pull payment from their bank account for taxes owed. This declaration is required when sending these forms digitally.
Submission Date
- Filing date: 2026-01-13 09:10:46
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when filing an electronic return for Forms 709, 709-NA, 706, 706-A, 706-GS(D), 706-GS(T), 706-NA, or 706-QDT series and are not using an Electronic Return Originator (ERO).
- Do not use this form when filing a tax return through an ERO who is also the paid preparer; in that case, check the box labeled “Check if also paid preparer.”
- Check Form 8879-EG instead when you are filing through an ERO and wish to use that specific authorization form.
Form selector
Use this form or another form?
Filing via ISP/Transmitter (non-ERO)
You must file this declaration with your electronically filed return.
✓ Check the required fields on Part I.
Paid preparer filing for ERO client
The paid preparer must sign in the space for Paid Preparer Use Only.
✓ Ensure the correct PTIN is entered in Part III.
ERO who is NOT the paid preparer
This ERO has the option to enter either their PTIN or their social security number in Part III.
✓ Confirm which identifying number you are using.
Deadline or filing window
The declaration must accompany the taxpayer’s electronically filed tax return. If an electronic funds withdrawal is authorized, revocation requires contact no later than 2 business days prior to the payment (settlement) date. No specific extension period is stated for filing this form itself.
Checklist
What you need before filling it out
Total tax (Form 709)
Whole dollars only amount from Form 709, Part II, line 17 · Part I
Taxpayer’s U.S. TIN
Taxpayer's identification number · Part I
Total transfer taxes (Form 706)
Whole dollars only amount from Form 706, Part II, line 20 · Part I
ERO's Use Only Section
ERO's PTIN or Social Security Number · Part III
Payment Revocation Contact
1-888-353-4537 · Part II, Line 10
Before you submit
- 1Print or type the taxpayer’s name in the space provided on Form 8453-EG.
- 2Enter the Taxpayer’s U.S. TIN (if applicable) into Part I.
- 3Fill out all required whole dollar amounts for each of the nine listed sections in Part I.
- 4If a paid preparer is involved, ensure they sign Form 8453-EG in the designated space.
- 5If an ERO is also the paid preparer, check the box labeled “Check if also paid preparer.”
- 6If filing through an ERO who is not the paid preparer, enter their PTIN or SSN in Part III.
- 7Ensure you keep a copy of the completed Form 8453-EG.
How to file this form
- 1Print or type the taxpayer’s name into the space provided on Form 8453-EG.
- 2Complete all required fields in Part I, ensuring amounts are in whole dollars only.
- 3Sign and/or have the paid preparer sign Form 8453-EG according to your role (Part II).
- 4Create a Portable Document Format (PDF) file of the completed form using a scanner.
- 5Transmit this PDF file with the taxpayer’s electronically filed tax return.
Known limitations
- 1Form 8453-EG should not be completed when filing Forms 706, 706-A, 706-GS(D), 706-GS(T), 706-NA, and 706-QDT if those forms are being filed electronically until such time as they can be electronically filed.
- 2If a taxpayer files through an Electronic Return Originator (ERO) and is *not* using Form 8453-EG, the ERO may use Form 8879-EG to obtain authorization.
- 3If the return is filed online through an ISP and/or transmitter but does not use an ERO, Part III of Form 8453-EG should not be completed.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition of IRS Form 8453-EG is Revision December 2025. The source directs users to www.irs.gov/Form8453EG for the latest information regarding this form.
What changed or needs a fresh check
- Edition date — confirm the revision reads December 2025.
- OMB Control Number — confirm it reads 1545-0967.
- Filer category — confirm your role (Taxpayer, Paid Preparer, or ERO) is correctly identified on Part II.
- Payment authorization — confirm you authorize the U.S. Treasury and its Financial Agent to initiate electronic funds withdrawal.
Quick Facts
Downloads
After you file
- 1Keep a copy of the tax return after filing Form 8453-EG.
- 2If authorizing electronic funds withdrawal (direct debit), contact the U.S. Treasury Financial Agent at 1-888-353-4537 to revoke payment no later than 2 business days prior to the payment date.
- 3If filing through an ERO, the taxpayer's signature allows the IRS to disclose acceptance of the return and reasons for processing delays to the ERO, transmitter, and/or ISP.
- 4Taxpayers should go to www.irs.gov/Form8453EG for the latest information about developments related to Form 8453-EG.
Sources
- SRCForm 8453-EG is the E-file Declaration for Forms 709, 709-NA, 706, 706-A, 706-GS(D), 706-GS(T), 706-NA, and 706-QDT (Form p.1).
- SRCThe current revision date for Form 8453-EG is December 2025 (Form p.1).
- SRCTaxpayer’s name and U.S. TIN are entered on Part I of Form 8453-EG (Form p.1).
- SRCThe declaration must be signed and dated by the taxpayer or an authorized individual in Part II (Form p.2).
- SRCIf filing through an ISP/transmitter without using an ERO, Part III should not be completed (Form p.2).
- SRCA paid preparer must enter their PTIN in Part III if they prepared the return (Form p.2).
Common confusion points
Who must file Form 8453-EG?
Taxpayers filing a specific series of returns through an ISP and/or transmitter who are *not* using an ERO must file Form 8453-EG with the electronically filed return.
→ Check if you are filing via ISP/transmitter AND not using an ERO.
When should I sign this form?
The declaration of taxpayer (Part II) must be signed and dated by the taxpayer or any other individual authorized to sign the tax return.
→ Confirm your signature is on Part II before sending the PDF.
Do I need to complete Part III if I'm using an ERO?
Yes, generally, but if the paid preparer *is* also the ERO, check the box labeled “Check if also paid preparer” instead of completing the section.
→ Check the relationship between your role and the ERO.
What is the difference between filing via ISP/transmitter vs. using an ERO?
If filing via ISP/transmitter (not using ERO), do not complete Part III; if using an ERO, you generally must complete it.
→ Note that Form 8879-EG can also be used by an ERO for authorization.
What happens if I authorize direct debit payment?
The U.S. Treasury and its designated Financial Agent will initiate electronic funds withdrawal, and the financial institution will debit this account.
→ Save the contact number: 1-888-353-4537.
Who needs to enter a PTIN in Part III?
Anyone paid to prepare the taxpayer’s return must enter their PTIN in Part III.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- If using an ERO, Form 8879-EG can be used instead of Form 8453-EG to obtain authorization.
Questions about IRS Form 8453-EG
What is IRS Form 8453-EG used for?
This form confirms that a taxpayer has electronically filed specific IRS tax returns, such as Form 709 (Gift Tax) or Form 706 (Estate Tax). By completing it, the filer authorizes the Treasury to automatically pull payment from their bank account for taxes owed. This declaration is required when sending these forms digitally.
Who must file IRS Form 8453-EG?
Taxpayers filing a Form 709, 709-NA, 706, 706-A, 706-GS(D), 706-GS(T), 706-NA, or 706-QDT series return through an ISP and/or transmitter without using an ERO must file Form 8453-EG.
What information does IRS Form 8453-EG require?
Part I collects details such as the taxpayer’s name and U.S. TIN, along with specific total tax amounts from various forms (e.g., Total tax from Form 709, Part II, line 17). Part II is the Declaration of Taxpayer, and Part III covers the declaration for the ERO or Paid Preparer.
When is IRS Form 8453-EG due?
The filing window requires submitting Form 8453-EG with the taxpayer’s electronically filed tax return. If a payment must be revoked, contact the U.S. Treasury Financial Agent no later than 2 business days prior to the payment (settlement) date.
Where do I file IRS Form 8453-EG?
Form 8453-EG is filed with the taxpayer’s electronically filed tax return via a Portable Document Format (PDF) file transmitted through the tax preparation software. If filing online through an ISP and/or transmitter, Part III should be completed accordingly.
How do I complete IRS Form 8453-EG?
First, print or type the taxpayer’s name into the space provided on Form 8453-EG. Next, the form must be signed by the taxpayer (or an authorized individual), scanned into a PDF file, and transmitted with the return. If using an ERO, Part III requires signatures from the ERO and any paid preparer.
What happens if IRS Form 8453-EG is filed incorrectly?
The taxpayer's signature allows the IRS to disclose acknowledgement that the return was accepted or provide reasons for any delay in processing the return or refund. Failure to sign or date correctly impacts this declaration of taxpayer.
Who must file Form 8453-EG?
Taxpayers filing a specific series of returns through an ISP and/or transmitter who are *not* using an ERO must file Form 8453-EG with the electronically filed return. Check if you are filing via ISP/transmitter AND not using an ERO.
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