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

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f8879eg.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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(Rev. December 2025)

Department of the Treasury Internal Revenue Service

Do not send to the IRS. Keep for your records. Go to www.irs.gov/Form8879EG for the latest information.

For calendar year 20

OMB No. 1545-0967

Taxpayer’s name Taxpayer’s U.S. TIN (if any)

Part I Information (whole dollars only)

Under penalties of perjury, I declare that I have examined a copy of my electronic tax return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and complete. I further declare that the amount in Part I above is the amount shown on the copy of my electronic tax return. I consent to allow my electronic return originator (ERO), transmitter, or intermediate service provider to send my return to the IRS and to receive from the IRS ( a ) an acknowledgment of receipt or reason for rejection of the transmission, ( b ) the reason for any delay in processing the return or refund, and ( c ) the date of any refund. If applicable, 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. I have selected a personal identification number (PIN) as my signature for my electronic tax return and, if applicable, my consent to electronic funds withdrawal.

Taxpayer’s PIN: check one box only

I authorize

to enter my PIN

as my signature

do not enter all zeros

do not enter all zeros

ERO firm name

on the electronically filed tax return.

I will enter my PIN as my signature on my electronically filed tax return.

Taxpayer’s signature Date

Part III Certification and Authentication

ERO’s EFIN/PIN. Enter your six-digit EFIN followed by your five-digit self-selected PIN.

I certify that the above numeric entry is my PIN, which is my signature on the electronically filed tax return for the taxpayer indicated above. I confirm that I am submitting this return in accordance with the requirements of Pub. 3112, IRS e-file Application and Participation.

ERO’s signature Date

ERO Must Retain This Form — See Instructions Do Not Submit This Form to the IRS Unless Requested To Do So

For Paperwork Reduction Act Notice, see instructions. Cat. No. 95000O Form 8879-EG (Rev. 12-2025) Created 10/30/25

Form 8879-EG (Rev. 12-2025) Page 2

Future Developments

For the latest information about developments related to Form 8879-EG and its instructions, such as legislation enacted after they were published, go to www.irs.gov/ Form8879EG . Purpose of Form

A taxpayer and an electronic return originator (ERO) use Form 8879-EG when the taxpayer wants to use a personal identification number (PIN) to electronically sign a tax return and, if applicable, consent to electronic funds withdrawal. Form 8879-EG is used for electronic signature authorizations for Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return; Form 709-NA, United States (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 706GS(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. A taxpayer who does not use Form 8879-EG must use Form 8453-EG, E-file Declaration for Forms 709, 709NA, 706, 706-A, 706-GS(D), 706-GS(T), 706-NA, and 706-QDT, for an IRS e-file return. For more information, see the instructions for Form 8453-EG.

Note: Form 8879-EG should not be completed in combination with Forms 706, 706-A, 706-GS(D), 706-GS(T), 706NA, and 706-QDT until such time as those forms can be electronically filed.

Do not send this form to the IRS. The ERO must retain Form 8879-EG. ERO Responsibilities

The ERO will:

• Enter the name and taxpayer identification number of the taxpayer at the top of the form;

• Complete Part I using the amount (zero may be entered when appropriate) from the taxpayer’s tax return;

• Enter on the authorization line in Part II the ERO firm name (not the name of the individual preparing the return) if the ERO is authorized to enter the taxpayer’s PIN;

• Give the taxpayer Form 8879-EG for completion and review (acceptable delivery methods include hand delivery, U.S. mail, private delivery service, email, Internet website, and fax); and

• Complete Part III, including a signature and date.

Caution: The ERO must receive the completed and signed Form 8879-EG from the taxpayer before the electronic return is transmitted (or released for transmission).

Taxpayer Responsibilities

The taxpayer will:

• Verify the accuracy of the taxpayer’s tax return;

• Check the appropriate box in Part II to either authorize the ERO to enter the taxpayer’s PIN or to choose to enter it in person;

• Indicate or verify the taxpayer’s PIN when authorizing the ERO to enter it (the PIN must be five digits other than all zeros);

• Sign and date in Part II; and

• Return the completed Form 8879-EG to the ERO. The acceptable delivery methods include hand delivery, U.S. mail, private delivery service, email, Internet website, and fax.

The taxpayer’s return will not be transmitted to the IRS until the ERO receives the taxpayer’s signed Form 8879-EG. Important Notes for EROs

• Do not send Form 8879-EG to the IRS unless requested to do so. Retain the completed Form 8879-EG for 3 years from the return due date or IRS received date, whichever is later. Form 8879-EG can be retained electronically in accordance with the recordkeeping guidelines in Rev. Proc. 97-22, which is on page 9 of Internal Revenue Bulletin 1997-13 at www.irs.gov/pub/irs-irbs/ irb97-13.pdf .

• Enter the taxpayer’s U.S. TIN on the input screen only if the taxpayer has authorized you to do so.

• Provide the taxpayer with a copy of the signed Form 8879-EG upon request.

• Provide the taxpayer with a corrected copy of Form 8879-EG if changes are made to the return (for example, based on the taxpayer’s review).

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.

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 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 the applicable tax return.

Comments. You can send us comments through www.irs.gov/FormComments . You can also send your comments to 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, keep it for your records.