On Sep. 16, 2025, US IRS sought comment on Forms 8453-EG and 8879-EG revision to include the filing of Forms 706, 706-A, 706-GSD, 706-GST, 706-NA, and 706-QDT.
These forms support electronic filing by authorizing tax return transmission, validating taxpayer identity, and enabling the electronic funds withdrawal for tax payments.
Updates burden estimates which reflects expanded use of forms for estate and gift tax.
Written comments should be received on or before Nov. 17, 2025.
On Oct. 10, US IRS published proposed collection re electronic filing.
US IRS proposed revised collection for electronic filing declarations, authorizations.
Follows US Treasury Dec. 2022 revised collection on electronic filing, see #157308.
Proposed Revisions
Adds Forms 8453-EG, 8879-EG re gift and generation-skipping transfer tax returns.
Form 8453 series authenticates electronically filed tax return, authorizes the electronic return originator (ERO) or intermediate service provider (ISP) to transmit the return.
Provides taxpayer consent to authorize electronic funds withdrawal for tax payment.
Form 8879 series is used to authorize the taxpayer and ERO to sign the return using a personal identification number (PIN) and consent to an electronic funds withdrawal.
Comment Period
All written comments should be received on or before Dec. 9, 2024, for consideration.
Jan. 2025 US Treasury E-Filing Collection
On Jan. 7, 2025, US Treasury republished data collection, comments due Feb. 6, 2025.
Sep. 2025 US Treasury Revision
On Sep. 16, 2025, US IRS sought comment on Forms 8453-EG and 8879-EG revision to include the filing of Forms 706, 706-A, 706-GSD, 706-GST, 706-NA, and 706-QDT.
These forms support electronic filing by authorizing tax return transmission, validating taxpayer identity, and enabling the electronic funds withdrawal for tax payments.
Updates burden estimates which reflects expanded use of forms for estate and gift tax.
Written comments should be received on or before Nov. 17, 2025.
