IRS Form 8453-EG instructions

If you’re filing a gift tax return, you may see IRS Form 8453-EG, E-file Declaration for Forms 709 and 709-NA.

This article will walk you through what you should know about this tax form, including:

• What is IRS Form 8453-EG
• How to complete this form and when you should file it
• How to obtain a copy of this tax form

Let’s start with discussing exactly what IRS Form 8453-EG is.

How do I complete IRS Form 8453-EG?

There are three parts to this tax form:

• Part I: Information
• Part II: Declaration of Donor
• Part III: Declaration of Electronic Return Originator (ERO) and Paid Preparer

However, let’s start at the very top of the form, in the taxpayer information fields above Part I.

Taxpayer information

In this section, you’ll enter basic information about the tax return.

Calendar year

Enter the last two digits for the calendar year in the space provided.

Donor’s name

Print or type the donor’s name in the space provided.

Donor’s U.S. TIN

Enter your United States taxpayer identification number in the space provided. This might be a Social Security number or an individual taxpayer identification number (ITIN), based upon your residency status.

From here, let’s move on to Part I.

Part I: Information

In Part I, you’ll report the total tax liability from your gift tax return. You will only complete one of the two lines in Part I.

If you are filing IRS Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, complete Line 1 only.

If you are filing IRS Form 709-NA, United States Gift (and Generation-Skipping Transfer) Tax Return of nonresident not a citizen of the United States, complete Line 2 only.

Once you’ve completed either Line 1 or Line 2, you may proceed to Part II.

Line 1: Total tax

If you’re filing IRS Form 709, enter the total tax figure from Line 17, located in Part II, Tax Computation.

Line 2: Total tax

If you’re filing IRS Form 709-NA, enter the total tax figure from Line 12, located in Part 2, Tax Computation.

Part II: Declaration of Donor

In this section, the donor who is subject to tax will:

• Choose whether or not to authorize debit payments from the financial institution account associated with this tax return
• Certify that the electronic return and accompanying schedules and statements are true, correct, and complete to the best of their knowledge

Let’s take a closer look.

Line 3

If you’ve authorized payment of federal taxes owed by direct debit, then check this box. If you do check box 3, then you must ensure that the following information relating to the financial institution account is provided in the tax preparation software:

• Debit date (date that you want the debit to occur)
• Routing number
• Account number
• Type of banking account
  • Checking or saving
• Debit amount

If you did not check Line 3, then you must make a timely payment using one of the methods described in the gift tax return instructions.

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

• Form 8453-EG is signed by a donor, scanned into a PDF file, and transmitted with the return; or
• The return is filed through an electronic return originator (ERO) and Form 8879-EG is used to select
  a PIN that is used to electronically sign the return.

As the donor, your signature allows the Internal Revenue Service to disclose to the ERO, transmitter, and/or intermediate service provider (ISP) the following information:

• An acknowledgement that the IRS has accepted your electronically filed return, and
• The reason(s) for any delay in processing the return or refund.

As the donor, if you do not sign and date the declaration of donor portion in Part II, then the signing individual must have authorization to do so on your behalf.

Part III: Declaration of Electronic Return Originator (ERO) and Paid Preparer

In Part III, the ERO and paid tax return preparer declare that the submitted information is complete and correct, under penalty of perjury.

Difference between the ERO and paid preparer

There is a difference between an electronic return originator (ERO) and a paid preparer.

Paid preparer

A paid tax return preparer is anyone who is paid to prepare the estate’s or trust’s tax return. A paid preparer must enter their preparer tax identification number (PTIN) in the paid preparer only portion of Part III.

To receive a PTIN, a paid preparer must complete and submit IRS Form W-12, IRS Paid Preparer Tax Identification Number Application and Renewal to the Internal Revenue Service.

Electronic return originator (ERO)

The ERO is one who deals directly with the fiduciary and either prepares tax returns or collects prepared tax returns, including Forms 8453-EG, for fiduciaries who wish to have the return of the estate or trust electronically filed. The ERO’s signature is required by the IRS.

However, the ERO is not responsible for reviewing the return. The ERO is only responsible for ensuring that the information on Form 8453-EG matches the information on the tax return itself. Additionally, the ERO will give the fiduciary a copy of all forms and information submitted to the IRS.

If also the paid preparer, then the ERO is responsible for reviewing the return. If there is a separate paid tax return preparer, he or she must sign below.

ERO’s use only:

In this section, the ERO will provide:

• Signature & date
• Check if also the paid preparer
  • ERO does not need to complete the paid preparer use only section, below
• Check if self-employed
• Social Security number or preparer tax identification number (PTIN)
• Firm’s name or ERO’s name, if self-employed
• Employer identification number (EIN)
• Phone number

Are you using the correct Form 8453?

According to the IRS website, there are 12 different versions of IRS Form 8453, including IRS Form 8453-EG. Below is a brief summary of each of the 11 other IRS forms, and what each form does.

IRS Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return

Taxpayers use IRS Form 8453 to send required paper forms or supporting documentation that cannot be submitted to the Internal Revenue Service via electronic means.

IRS Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return (Spanish)

Spanish version of the individual income tax transmittal tax form described above.

IRS Form 8453-CORP, U.S. Corporation Income Tax Declaration for an IRS e-file Return

U.S. corporations use IRS Form 8453-CORP to:

• Authenticate an electronic Form 1120, U.S. Corporation Income Tax Return
• Authorize the ERO, if any, to transmit via a third-party transmitter
• Authorize the ISP to transmit via a third-party transmitter if filing online (not using an ERO)
• Provide the corporation’s consent to directly deposit any refund into a bank account and/or authorize a direct debit for payment of federal taxes owed

IRS Form 8453-EMP, Employment Tax Declaration for an IRS e-file Return

Taxpayers use Form 8453 to:

• Authenticate an electronic Form 940, 940-PR, 941, 941-PR,
• 941-SS, 943, 943-PR, 944, or 945,
• 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 filing online without using an ERO, and
• Provide taxpayer’s consent to authorize an electronic funds transfer for payment of federal taxes owed

IRS Form 8453-EX, Excise Tax Declaration for an IRS e-file Return 

Taxpayers use IRS Form 8453-EX to:

• Authenticate electronic versions of the following forms:
  • IRS Form 720
  • IRS Form 2290
  • IRS Form 8849
• Authorize the ERO, if any, to transmit via a third-party transmitter
• Authorize the ISP to transmit via a third-party transmitter if filing online without an ERO
• Provide taxpayer’s consent for electronic funds withdrawal to pay taxes owed

IRS Form 8453-FE, Estate/Trust Declaration for IRS e-file Return

Taxpayers use IRS Form 8453-FE to:

• Authenticate the electronic Form 1041, U.S. Income Tax Return for Estates and Trusts;
• Authorize the electronic filer to transmit via a third-party transmitter; and
• Authorize an electronic funds withdrawal for payment of federal taxes owed.

IRS Form 8453-PE, U.S. Partnership Declaration for an IRS e-file Return 

Partnerships use this tax form to:

• Authenticate an electronic Form 1065, U.S. Return of Partnership Income, as part of return or administrative adjustment request (AAR)
• Authorize the ERO, if any, to transmit via a third-party transmitter
• Authorize the ISP to transmit via a third-party transmitter if filing online (not using an ERO).

IRS Form 8453-R Declaration and Signature for Electronic Filing of Form 8963

Taxpayers use IRS Form 8453-R to authenticate the electronic filing of Forms 8963, Report of Health Insurance Provider Information.

IRS Form 8453-S, U.S. S Corporation Income Tax Declaration for an IRS e-file Return

U.S. S-corporations use this tax form to:

• Authenticate an electronic Form 1120-S, U.S. Income Tax Return for an S-Corporation
• Authorize the ERO, if any, to transmit via a third-party transmitter
• Authorize the ISP to transmit via a third-party transmitter if filing online (not using an ERO)
• Provide the corporation’s consent to directly deposit any refund into a bank account and/or authorize a direct debit for payment of federal taxes owed

IRS Form 8453-TE, Tax Exempt Entity Declaration and Signature for Electronic Filing 

Tax-exempt entities use this tax form to:

• Authenticate one of the following tax forms:
  • IRS Form 990, Return of Organization Exempt From Income Tax
  • IRS Form 990-EZ, Short Form Return of Organization Exempt From Income Tax
  • IRS Form 990-PF, Return of Private Foundation
  • IRS form 990-T, Exempt Organization Business Income Tax Return
  • IRS Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations
  • IRS Form 4720, Return of Certain Taxes Under Chapters 41 and 42 of the Internal Revenue Code
  • IRS Form 8868, Application for Automatic Extension of Time To File an Exempt Organization Return
  • IRS form 5227, Split-Interest Trust Information Return
  • IRS Form 5330, Return of Excise Taxes Related to Employee Benefit Plans, and
  • IRS Form 8038-CP, Return for Credit Payments to Issuers of Qualified Bonds
• 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 filing online without using an ERO
• Authorize an electronic funds withdrawal for payment of federal taxes owed as determined by one of the following:
  • IRS Form 990-PF
  • IRS Form 990-T
  • IRS Form 1120-POL
  • IRS Form 4720
  • IRS Form 5330
  • IRS Form 8868

IRS Form 8453-WH, Electronic Filing Declaration for Form 1042

Taxpayers use IRS Form 8453-WH to:

• Authenticate an electronic Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons;
• Provide consent to authorize an electronic funds withdrawal for tax payments of the balance due on IRS Form 1042
• Authorize the intermediate service provider (ISP) to transmit via a third-party transmitter if you are filing online (not using an ERO); and
• Authorize the ERO, if any, to transmit via a third-party transmitter

IRS Form 8453-X Political Organization Declaration for Electronic Filing of Notice of Section 527 Status 

After electronically submitting IRS Form 8871, Political Organization Notice of Section 527 Status, an authorized official must sign, date, and send this form to the Internal Revenue Service. This allows the political organization to:

• File an amended or final Form 8871, or
• To electronically file Form 8872, Political Organization Report of Contributions and Expenditures.

Video walkthrough

Frequently asked questions

Where can I find IRS Form 8453-EG?

You can find IRS forms, such as IRS Form 8453-EG, on the Internal Revenue Service website. For your convenience, we’ve attached the latest version of this tax form here, in this article.

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