1225 Form 8453-EG (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f8453eg.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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I authorize the U.S. Treasury and its designated Financial Agent to initiate an electronic funds withdrawal (direct debit) entry to the financial institution account indicated in the tax preparation software for payment of my federal taxes owed on this return, and the financial institution to debit the entry to this account. To revoke a payment, I must contact the U.S. Treasury Financial Agent at 1-888-353-4537 no later than 2 business days prior to the payment (settlement) date. I also authorize the financial institutions involved in the processing of the electronic payment of taxes to receive confidential information necessary to answer inquiries and resolve issues related to the payment.

Under penalties of perjury, I declare that I am the taxpayer and that the information I have given my electronic return originator (ERO), transmitter, and/or intermediate service provider (ISP) and the amounts in Part I above agree with the amounts on the corresponding lines of my applicable federal tax return. To the best of my knowledge and belief, the tax return is true, correct, and complete. I consent to my ERO, transmitter, and/or ISP sending the return, this declaration, and accompanying schedules and statements to the IRS. I also consent to the IRS sending my ERO, transmitter, and/or ISP an acknowledgment of receipt of transmission and an indication of whether or not the return is accepted, and, if rejected, the reason(s) for the rejection. If the processing of the return or refund is delayed, I authorize the IRS to disclose to my ERO, transmitter, and/or ISP the reason(s) for the delay, or when the refund was sent.

Sign Here Signature of taxpayer Date Title Part III Declaration of Electronic Return Originator (ERO) and Paid Preparer (see instructions)

I declare that I have reviewed the return and that the entries on Form 8453-EG are complete and correct to the best of my knowledge. If I am only a collector, I am not responsible for reviewing the return and only declare that this form accurately reflects the data on the return. The taxpayer will have signed this form before I submit the return. I will give the taxpayer a copy of all forms and information to be filed with the IRS, and have followed all other requirements in Pub. 3112, IRS e-file Application and Participation. If I am also the Paid Preparer, under penalties of perjury, I declare that I have examined the above return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and complete. This Paid Preparer declaration is based on all information of which I have any knowledge.

Under penalties of perjury, I declare that I have examined the above taxpayer’s return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and complete. This declaration is based on all information of which I have any knowledge.

PTIN

Paid Preparer Use Only

Preparer’s name Preparer’s signature Date Check if self-employed

Firm’s name

Firm’s address

Firm’s EIN

Phone no.

For Privacy Act and Paperwork Reduction Act Notice, see instructions. Cat. No. 95001Z Form 8453-EG (Rev. 12-2025) Created 10/29/25

Form 8453-EG (Rev. 12-2025) Page 2

Future Developments

For the latest information about developments related to Form 8453-EG and its instructions, such as legislation enacted after they were published, go to www.irs.gov/Form8453EG .

General Instructions

Tip: Instead of filing Form 8453-EG, a taxpayer filing a tax return through an electronic return originator (ERO) can sign the return using a personal identification number (PIN). For details, see Form 8879-EG, Efile Authorization for Forms 709, 709-NA, 706, 706-A, 706-GS(D), 706GS(T), 706-NA, and 706-QDT.

Purpose of Form

Use Form 8453-EG to:

• Authenticate an electronic Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return; Form 709-NA, United States Gift (and Generation-Skipping Transfer) Tax Return of Nonresident Not a Citizen of the United States; Form 706, U.S. Estate Tax Return; Form 706-A, United States Additional Estate Tax Return; Form 706-GS(D), Generation-Skipping Transfer Tax Return for Distributions; Form 706-GS(T), Generation-Skipping Transfer Tax Return for Terminations; Form 706-NA, United States Estate (and Generation-Skipping Transfer) Tax Return Estate of Nonresident Not a Citizen of the United States; or Form 706-QDT, U.S. Estate Tax Return for Qualified Domestic Trusts;

• Authorize the ERO, if any, to transmit via a third-party transmitter;

• Authorize the intermediate service provider (ISP) to transmit via a third-party transmitter if you are filing online (not using an ERO); and

• Provide the taxpayer’s consent to authorize an electronic funds withdrawal for payment of federal taxes owed. Note: Form 8453-EG should not be completed in combination with Forms 706, 706-A, 706-GS(D), 706-GS(T), 706-NA and 706-QDT until such time as those forms can be electronically filed.

Who Must File

If you are 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 and you are not using an ERO, you must file Form 8453-EG with your electronically filed return. An ERO can use either Form 8453-EG or Form 8879-EG to obtain authorization to file the taxpayer’s return.

When and Where To File

File Form 8453-EG with the taxpayer’s electronically filed tax return. Use a scanner to create a Portable Document Format (PDF) file of the completed form. Your tax preparation software will allow you to transmit this PDF file with the return.

Specific Instructions

Name. Print or type the taxpayer’s name in the space provided. Taxpayer identification number (TIN). Enter the taxpayer’s U.S. TIN in the space provided.

If the taxpayer has tax due and box 10 is not checked, the taxpayer must make a timely payment using one of the methods described in the instructions for its tax return. For more information on depositing taxes, see the instructions for the applicable tax return.

If the taxpayer checks box 10, the taxpayer must ensure that the following information relating to the financial institution account is provided in the tax preparation software.

• Routing number.

• Account number.

• Type of account (checking or savings).

• Debit amount.

• Debit date (date the taxpayer wants the debit to occur).

An electronically transmitted return will not be considered complete, and therefore filed, unless either:

• Form 8453-EG is signed by the taxpayer, scanned into a PDF file, and transmitted with the return; or

• The return is filed through an ERO and Form 8879-EG is used to select a PIN that is used to electronically sign the return.

The taxpayer’s signature allows the IRS to disclose to the ERO, transmitter, and/or ISP:

• An acknowledgement that the IRS has accepted the taxpayer’s electronically filed return, and

• The reason(s) for any delay in processing the return or refund. The declaration of taxpayer must be signed and dated by:

• The taxpayer; or

• Any other individual authorized to sign the taxpayer’s tax return.

(ERO) and Paid Preparer

Note: If the return is filed online through an ISP and/or transmitter (not using an ERO), do not complete Part III.

If the taxpayer’s return is filed through an ERO, the IRS requires the ERO’s signature. A paid preparer, if any, must sign Form 8453-EG in the space for Paid Preparer Use Only. But if the paid preparer is also the ERO, do not complete the paid preparer section. Instead, check the box labeled “Check if also paid preparer.”

Use of PTIN

Paid preparers. Anyone who is paid to prepare the taxpayer’s return must enter their PTIN in Part III. For information on applying for and receiving a PTIN, see Form W-12, IRS Paid Preparer Tax Identification Number (PTIN) Application and Renewal, or go to www.irs.gov/PTIN . EROs who are not paid preparers. Only EROs who are not also the paid preparer of the return have the option to enter their PTIN or their social security number in the “ERO’s Use Only” section of Part III. For information on applying for and receiving a PTIN, see Form W-12 or go to www.irs.gov/PTIN .

Privacy Act and Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the United States. You are required to give us the information. We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax. Section 6109 requires EROs to provide their identifying numbers on the return.

You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by Internal Revenue Code section 6103.

The time needed to complete and file this form will vary depending on individual circumstances. The estimated burden for taxpayers filing this form is approved under OMB control number 1545-0967 and is included in the estimates shown in the instructions for their return. Comments. You can send us comments through www.irs.gov/ FormComments . You can also send your comments to the Internal Revenue Service, Tax Forms and Publications Division, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not send the form to this address. Instead, see When and Where To File, earlier.