Independent form guide. BrieflyGo is not affiliated with or endorsed by IRS, USCIS, SSA, DOL, or any U.S. government agency. Official forms are sourced from public government websites.
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
Internal Revenue Service Form 8879‑EG is the e‑file authorization for estate, gift, and generation‑skipping transfer returns (Forms 709, 709‑NA, 706, 706‑A, 706‑GS(D), 706‑GS(T), 706‑NA, 706‑QDT). The ERO must retain the form for 3 years.
Need help with Form 8879-EG?
Open it in the AI Editor for field guidance, checks, and PDF export.
Need help? AI Editor guides you through every field of Form 8879-EG.
Start filling →Form Overview
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
Internal Revenue Service Form 8879‑EG is the e‑file authorization for estate, gift, and generation‑skipping transfer returns (Forms 709, 709‑NA, 706, 706‑A, 706‑GS(D), 706‑GS(T), 706‑NA, 706‑QDT). The ERO must retain the form for 3 years.
Risk Radar
Scan points- 1Submitting the form without the taxpayer’s signature prevents electronic filing.
- 2Leaving the taxpayer’s name or TIN blank at the top of the form.
- 3Omitting any total tax amount in Part I or entering an incorrect figure.
- 4Checking both or neither PIN authorization boxes in Part II.
- 5Entering a PIN consisting of all zeros, which is prohibited.
Plain English
Form 8879‑EG lets a taxpayer give an authorized electronic return originator (ERO) permission to file an estate, gift, or generation‑skipping transfer return electronically. It records the total tax amounts, the taxpayer’s PIN, and signatures from both the taxpayer and the ERO.
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.
AI co-pilot
Fill it faster. Catch mistakes before you file.
What this form is for
- Use this form when the taxpayer and an electronic return originator (ERO) want to authorize a personal identification number (PIN) as an electronic signature and, if applicable, consent to electronic funds withdrawal for any of the listed estate, gift, or generation‑skipping transfer returns.
- Do not use it when the taxpayer does not want to use a PIN for electronic signature or electronic funds withdrawal.
- Check Form 8453‑EG instead when the taxpayer does not use a PIN for electronic signature.
Form selector
Use this form or another form?
Taxpayer prefers paper signature instead of PIN
Requires a signed declaration for e‑filed estate/gift returns without PIN
✓ Confirm taxpayer does not want to use PIN
ERO cannot retain Form 8879‑EG electronically
Provides a paper declaration when electronic retention is not possible
✓ Verify electronic retention capability
Return cannot be electronically filed because Forms 706, 706‑A, 706‑GS(D), 706‑GS(T), 706‑NA, or 706‑QDT are not yet e‑file capable
Form 8879‑EG should not be completed until those returns can be e‑filed
✓ Verify electronic filing availability for the specific return
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Taxpayer’s PIN (Part II)
Five‑digit personal identification number · Taxpayer selects PIN
Taxpayer’s signature (Part II)
Handwritten signature or electronic PIN entry · Form 8879‑EG
ERO’s signature and date (Part II)
ERO signature and date · Form 8879‑EG
Total tax amounts (Part I lines 1‑5)
Dollar totals from the applicable return · Forms 709, 709‑NA, 706, 706‑A, etc.
ERO’s EFIN/PIN (Part III)
Six‑digit EFIN and five‑digit self‑selected PIN · ERO records
Before you submit
- 1Verify the form shows the Rev. 12‑2025 revision.
- 2Enter the taxpayer’s name and U.S. TIN.
- 3Fill Part I with the total tax amounts from the applicable return.
- 4Select one box in Part II to indicate who will enter the PIN.
- 5Enter a five‑digit PIN that is not all zeros.
- 6Obtain the taxpayer’s signature and date in Part II.
- 7Have the ERO enter the six‑digit EFIN and self‑selected PIN, then sign and date Part III.
- 8Retain the completed form for the required retention period.
- 9Deliver the form to the ERO using an acceptable method (hand, mail, fax, email, etc.).
- 10Confirm the ERO has received the signed form before the return is transmitted.
How to file this form
- 1Gather the completed tax return (Form 709, 706, etc.) and calculate total tax amounts.
- 2Enter the total tax numbers in Part I of Form 8879‑EG.
- 3In Part II, choose the PIN entry option, enter the five‑digit PIN, and obtain the taxpayer’s signature and date.
- 4In Part III, the ERO enters the six‑digit EFIN, the self‑selected PIN, signs, and dates the form.
- 5Deliver the signed Form 8879‑EG to the ERO by an acceptable delivery method.
- 6Receive confirmation from the ERO that the form was received.
- 7The ERO transmits the electronically signed return to the IRS.
Known limitations
- 1Form 8879‑EG must not be completed with Forms 706, 706‑A, 706‑GS(D), 706‑GS(T), 706‑NA, or 706‑QDT until those forms can be electronically filed.
- 2The form must not be sent to the IRS unless specifically requested.
- 3It applies only when the taxpayer chooses to use a PIN for electronic signature; paper signatures require Form 8453‑EG.
- 4The ERO is required to retain the form for three years from the return due date or IRS receipt date, whichever is later.
- 5Taxpayers who do not wish to consent to electronic funds withdrawal cannot use this form.
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->Current edition is Rev. December 2025; the source directs to www.irs.gov/Form8879EG for the latest information.
What changed or needs a fresh check
- Edition date — confirm the revision reads December 2025 (Rev. 12‑2025).
- Fee — Not stated in the official source — verify on the agency site.
- Mailing address — Not stated in the official source — verify on the agency site.
- Signature — confirm taxpayer signs in Part II and ERO signs, dates, and provides EFIN/PIN in Part III.
Quick Facts
Downloads
After you file
- 1Keep the original Form 8879‑EG in your records.
- 2Retain the form (paper or electronic) for three years from the return due date or IRS receipt date, whichever is later.
- 3Ensure the ERO has retained the form as required.
- 4If an error is discovered, contact the ERO to correct and re‑submit a corrected Form 8879‑EG.
- 5Verify that the IRS has accepted the electronic return (e‑file confirmation).
- 6Store the form in a secure location in accordance with confidentiality rules.
Sources
- SRCForm p.1 — revision date reads Rev. December 2025 (also Rev. 12‑2025).
- SRCForm p.2 — purpose states taxpayer and ERO use PIN to electronically sign and consent to electronic funds withdrawal.
- SRCForm p.2 — alternate form mentioned: Form 8453‑EG for taxpayers not using Form 8879‑EG.
- SRCForm p.2 — retention requirement: retain completed form for 3 years from return due date or IRS received date, whichever is later.
- SRCForm p.1 — Part II PIN must be five digits other than all zeros.
- SRCForm p.1 — taxpayer selects PIN as signature option.
- SRCForm p.1 — ERO must enter six‑digit EFIN followed by five‑digit self‑selected PIN in Part III.
- SRCForm p.2 — acceptable delivery methods include hand delivery, U.S. mail, private delivery service, email, Internet website, and fax.
Common confusion points
Can I send Form 8879‑EG directly to the IRS?
Because the form states not to send it unless requested.
→ Verify you are delivering it only to the ERO.
Do I need to enter my PIN as all zeros?
Misreading the instruction that says not to enter all zeros.
→ Ensure the PIN is five digits and not all zeros.
Do I fill out Part III if I’m the taxpayer?
Part III is designated for the ERO’s EFIN/PIN.
→ Confirm that Part III is completed by the ERO, not the taxpayer.
What if my total tax amount includes cents?
Form requires whole dollars only.
→ Round to whole dollars before entering.
Can I use Form 8879‑EG for paper‑filed returns?
The form is for electronic signature authorizations.
→ Use Form 8453‑EG for paper signatures.
How long must I keep the form?
Retention rule may be unclear.
→ Retain the form for three years from the later of due date or IRS receipt date.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 8453‑EG – can be filed to correct missing PIN authorization.
Questions about IRS Form 8879-EG
What is IRS Form 8879-EG used for?
Form 8879‑EG lets a taxpayer give an authorized electronic return originator (ERO) permission to file an estate, gift, or generation‑skipping transfer return electronically. It records the total tax amounts, the taxpayer’s PIN, and signatures from both the taxpayer and the ERO.
Who must file IRS Form 8879-EG?
The taxpayer whose estate, gift, or generation‑skipping transfer return is being filed electronically must file Form 8879‑EG.
What information does IRS Form 8879-EG require?
Part I lists the total tax amounts from the underlying return (e.g., total tax from Form 709 line 17, GST tax from Form 706‑GS(T) line 7). Part II captures the taxpayer’s declaration, PIN choice and signature. Part III records the ERO’s certification and electronic filing identification.
Where do I file IRS Form 8879-EG?
Do not send Form 8879‑EG to the IRS; the authorized ERO retains the completed form.
How do I complete IRS Form 8879-EG?
The ERO enters the taxpayer’s name and TIN at the top, then completes Part I with the total tax amounts from the return. The ERO gives the form to the taxpayer, who verifies the return, selects a five‑digit PIN (not all zeros), checks the appropriate box, signs and dates Part II, and returns the form to the ERO. The ERO then signs and dates Part III, enters the six‑digit EFIN and the taxpayer’s PIN, and retains the form for three years.
What happens if IRS Form 8879-EG is filed incorrectly?
If the form is incomplete or unsigned, the electronic return cannot be transmitted, delaying the filing of the tax return.
Can I send Form 8879‑EG directly to the IRS?
Because the form states not to send it unless requested. Verify you are delivering it only to the ERO.
Do I need to enter my PIN as all zeros?
Misreading the instruction that says not to enter all zeros. Ensure the PIN is five digits and not all zeros.
Source transparency
Copyright & Licensing - US Government Forms
BrieflyGo links to and explains official public form sources. We are not a government agency, and this page is for general form guidance, not legal advice.
Understand the agreement before you sign it.
Review risky clauses in plain English, fix the document, and keep it moving toward signature.