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Official form guide
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
IRS Form 8879-EG is an E-file Authorization for Forms 709, 709-NA, 706, 706-A, 706-GS(D), 706-GS(T), 706-NA, and 706-QDT. This form authorizes electronic filing for the calendar year 20.
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IRS 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
IRS Form 8879-EG is an E-file Authorization for Forms 709, 709-NA, 706, 706-A, 706-GS(D), 706-GS(T), 706-NA, and 706-QDT. This form authorizes electronic filing for the calendar year 20.
Risk Radar
Scan points- 1Do not send this form to the IRS unless requested; it must be retained by the ERO!
- 2Filing without checking the appropriate box in Part II (PIN authorization).
- 3Entering a PIN that consists of all zeros as the signature on Form 8879-EG.
- 4Not signing and dating in Part II, which is the Taxpayer Declaration section.
- 5The ERO failing to receive the signed form before transmitting the electronic return.
Plain English
This form allows you to authorize your preparer (the ERO) to electronically submit several complex tax returns on your behalf to the IRS. By completing it, you confirm that the amounts listed are correct and allow the financial institutions involved in paying taxes to receive necessary information. You must sign this document so the IRS knows who is authorizing the electronic submission.
Submission Date
- Filing date: 2026-01-13 09:10:43
- 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 a taxpayer wants to use a personal identification number (PIN) to electronically sign a tax return and consent to electronic funds withdrawal.
- Do not use Form 8879-EG when the taxpayer does not use it, as they must use Form 8453-EG for an IRS e-file return.
- Check Form 8453-EG instead when a taxpayer needs to authorize electronic filing but does not use Form 8879-EG.
Form selector
Use this form or another form?
Filing without PIN/EFW
The taxpayer must use this form for an IRS e-file return if they do not use Form 8879-EG.
✓ Check the required authorization method.
Taxpayer does not authorize ERO to enter PIN
The taxpayer selects 'I will enter my PIN as my signature' and provides their own date/signature.
✓ Confirm which box is checked for PIN entry.
Filing one of the specific forms listed
This form authorizes e-filing specifically for Forms 709, 706, etc., not general filing.
✓ Ensure the correct list of forms applies to your return.
Deadline or filing window
This Form 8879-EG authorizes e-file submission for calendar year 20. The specific due date is not listed, but transmission occurs when the ERO receives the completed and signed form from the taxpayer. No extension period is stated in the source.
Checklist
What you need before filling it out
Form Title
IRS Form 8879-EG · Top of Form p.1/p.2
Calendar Year
20 · Part I (Top of Form p.1)
Total Tax (Form 709)
Amount from Form 709, Part II, line 17 · Part I, Line 1
ERO Firm Name
ERO firm name · Part II Authorization Line
PIN Selection
Checkbox selection (Authorize ERO or Self) · Part III, Taxpayer’s PIN section
Before you submit
- 1Verify that the form is for calendar year 20.
- 2Confirm you are using the current edition dated December 2025.
- 3Ensure Part I amounts (e.g., Total tax from Form 709) are entered in whole dollars only.
- 4Select one box in Part III: either authorize the ERO firm name to enter your PIN or state you will enter it yourself.
- 5Sign and date if you are not authorizing the ERO to enter the PIN.
- 6If applicable, ensure an electronic funds withdrawal (direct debit) is authorized for payment via the U.S. Treasury Financial Agent.
- 7Confirm that the form has been completed by both the Taxpayer and the ERO (if signing/dating Part III).
How to file this form
- 1Complete Part I by entering your name, TIN, and the required total tax amounts from the relevant forms (e.g., Total tax from Form 709).
- 2In Part II, authorize the electronic filing and specify if you consent to electronic funds withdrawal for payment.
- 3Fill out Part III by selecting how your PIN will be handled (ERO entry or Taxpayer self-entry), then provide the required signature and date.
- 4Ensure the ERO signs and dates their portion of Part III, confirming they are submitting in accordance with Pub. 3112.
- 5Keep a copy of the completed Form 8879-EG for your records.
- 6Do not send this form to the IRS unless specifically requested; instead, submit it to your ERO.
Known limitations
- 1The Form 8879-EG does not apply to a taxpayer who must use 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.
- 2The Form 8879-EG should not be completed in combination with Forms 706, 706-A, 706-GS(D), 706-GS(T), 706-NA, and 706-QDT until those forms can be electronically filed.
- 3The Form 8879-EG must not be sent to the IRS unless specifically requested to do so.
Field map
Compact field-by-field guide
Entity Info
1 items
Name and taxpayer ID of the entity claiming the credit.
Credit Info
1 items
Type of credit or incentive being claimed.
Calculation
2 items
The base amount used to calculate the credit.
Calculated credit amount after applying formulas and limitations.
Certification
1 items
Detailed breakdown supporting the credit calculation.
Signatures
1 items
Sign and date the form.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition of IRS Form 8879-EG is dated December 2025, and the form directs users to www.irs.gov/Form8879EG for the latest information regarding developments.
What changed or needs a fresh check
- Edition date — confirm December 2025 on Form 8879-EG.
- Latest information link — confirm www.irs.gov/Form8879EG is referenced.
- Filer role — confirm the form authorizes a Taxpayer and an Electronic Return Originator (ERO).
- Signature method — confirm if you are authorizing ERO to enter PIN or signing yourself.
- Purpose statement — confirm the authorization covers Forms 709, 706, etc.
Quick Facts
Downloads
After you file
- 1A taxpayer must keep a copy of their tax return after filing this form.
- 2The ERO (Electronic Return Originator) must retain Form 8879-EG for 3 years from the return due date or IRS received date, whichever is later.
- 3If an ERO enters the PIN, they must sign and date in Part II of Form 8879-EG.
- 4The taxpayer’s return will not be transmitted to the IRS until the ERO receives the taxpayer’s signed Form 8879-EG.
Sources
- SRCForm 8879-EG is an E-file Authorization for Forms 709, 709-NA, 706, 706-A, 706-GS(D), 706-GS(T), 706-NA, and 706-QDT (Form p.1).
- SRCThe form covers the calendar year 20 (Form p.1).
- SRCTaxpayers must keep a copy of their tax return after filing Form 8879-EG (Form p.1).
- SRCThe ERO must retain Form 8879-EG, and it should not be sent to the IRS unless requested (Form p.2).
- SRCPart I requires totals from various forms: Total tax (Form 709) is on line 17 of Form 709, Part II (Form p.1).
- SRCThe ERO must check a box in Part II to authorize entering the taxpayer’s PIN or choosing to enter it in person (Form p.2).
Common confusion points
Do you need to send this form to the IRS?
Confusion
The form states 'Do not send to the IRS' multiple times.
→ Safe check: Keep it for your records, and only send it if the IRS requests it.
What is the difference between keeping a copy of the return and keeping Form 8879-EG?
Confusion
Both are required documents.
→ Safe check: The taxpayer keeps a copy of their tax return; the ERO must retain the completed Form 8879-EG.
What happens if you don't use this form?
Confusion
You must use an alternative form.
→ Safe check: If not using Form 8879-EG, a taxpayer must use Form 8453-EG for the e-file return.
Does the ERO have to sign and date it?
Confusion
The instructions specify this action in Part II.
→ Safe check: Yes, the ERO must sign and date in Part II of Form 8879-EG.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- If a taxpayer does not use this form, they must use Form 8453-EG.
Questions about IRS Form 8879-EG
What is IRS Form 8879-EG used for?
This form allows you to authorize your preparer (the ERO) to electronically submit several complex tax returns on your behalf to the IRS. By completing it, you confirm that the amounts listed are correct and allow the financial institutions involved in paying taxes to receive necessary information. You must sign this document so the IRS knows who is authorizing the electronic submission.
Who must file IRS Form 8879-EG?
The filer category is a taxpayer who prepares or submits these specific tax returns (Forms 709, 706, etc.). The form allows authorization for taxpayers indicated on the return to use Form 8879-EG when filing their e-return.
What information does IRS Form 8879-EG require?
Part I collects key financial totals from various forms, such as Total estate tax (Form 706-A, Part II, line 19) and Net estate tax (Form 706-QDT, Part III, line 12). Part II is the Taxpayer Declaration and Signature Authorization, while Part III is the ERO’s Certification and Authentication.
When is IRS Form 8879-EG due?
The form authorizes filing for calendar year 20. The source does not state a specific due date; rather, it dictates when the return will be transmitted to the IRS upon receipt of the signed Form 8879-EG.
Where do I file IRS Form 8879-EG?
Do not send Form 8879-EG directly to the IRS unless specifically requested to do so. The ERO must retain this form for 3 years from the return due date or the IRS received date, whichever is later.
How do I complete IRS Form 8879-EG?
First, the taxpayer fills out Part I with the required totals from their tax returns. Next, the taxpayer completes Part II by checking whether they authorize the ERO to enter their PIN or if they will sign in person. Finally, both the taxpayer and the ERO complete Parts II and III with signatures and dates.
What happens if IRS Form 8879-EG is filed incorrectly?
Under penalties of perjury, if the taxpayer declares the amounts in Part I are not true, correct, and complete, they face penalties related to their electronic tax return. The ERO must receive the completed and signed Form 8879-EG before transmission occurs.
Confusion — what should I check?
The form states 'Do not send to the IRS' multiple times. Safe check: Keep it for your records, and only send it if the IRS requests it.
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