Declaration and Signature for Electronic and Magnetic Media Filing

Forms and Documents

Document Name	Status
Form 8879-EG Form 8879-EG - E-file Authorization for Forms 709 and 709-NA Form and Instruction	New
Form 8453-EG Form 8453-EG - E-file Declaration for Form 709 and 709-NA Form and Instruction	New
Form 8879-WH Form 8879-WH, E-file Authorization for Form 1042 Form and Instruction	Modified
Form 8453-WH Form 8453-WH, E-file Declaration for Form 1042 Form and Instruction	Modified
Form 8879-EMP Form 8879-EMP, IRS e-file Signature Authorization for Forms 940, 940-PR, 941, 941-PR, 941-SS, 943, 943-PR, 944, and 945 Form and Instruction	Removed
Form 8453-EMP Form 8453-EMP, Employment Tax Declaration for an IRS e-file Return Form and Instruction	Removed
Form 8453-FE Form 8453-FE U.S. Estate or Trust Declaration for an IRS e-file Return Form and Instruction	Removed
Form 8879-F Form 8879-F, IRS e-file Signature Authorization for Form 1041 Form and Instruction	Removed
2024 Supporting Statement 1545-0967.docx Supporting Statement A	2025-01-07

IC Document Collections

IC ID	Document Title	Status
273344	Form 8879-EG - E-file Authorization for Forms 709 and 709-NA Form and Instruction	New
273343	Form 8453-EG - E-file Declaration for Form 709 and 709-NA Form and Instruction	New
257381	Form 8879-WH, E-file Authorization for Form 1042 Form and Instruction	Modified
257380	Form 8453-WH, E-file Declaration for Form 1042 Form and Instruction	Modified
231042	Form 8879-EMP, IRS e-file Signature Authorization for Forms 940, 940-PR, 941, 941-PR, 941-SS, 943, 943-PR, 944, and 945 Form and Instruction	Removed
230950	Form 8453-EMP, Employment Tax Declaration for an IRS e-file Return Form and Instruction	Removed
228951	Form 8453-FE U.S. Estate or Trust Declaration for an IRS e-file Return Form and Instruction	Removed
182774	Form 8879-F, IRS e-file Signature Authorization for Form 1041 Form and Instruction	Removed

ICR Details

OMB Control No: 1545-0967	ICR Reference No: 202412-1545-012
Status: Received in OIRA	Previous ICR Reference No: 202212-1545-020
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Declaration and Signature for Electronic and Magnetic Media Filing
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular	Date Submitted to OIRA: 01/07/2025

	Requested	Previously Approved
Expiration Date	36 Months From Approved	01/31/2026
Responses	226,400	21,103,781
Time Burden (Hours)	450,520	54,018,359
Cost Burden (Dollars)	0	0

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Abstract: The IRS is actively engaged in encouraging e-filing and electronic documentation. The Form 8453 series is used to authenticate the electronically filed tax return, authorize the electronic return originator (ERO) or intermediate service provider (ISP) to transmit the return, and provide the taxpayer's consent to authorize electronic funds withdrawal for payment of taxes owed. Form 8453-WH is used to electronically file Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons. Form 8453-EG, E-file Declaration for Forms 709 and 709-NA, is used to authenticate an electronic Form 709 and 709-NA. The Form 8879 series is used authorize the taxpayer and ERO to sign the return using a personal identification number (PIN) and consent to an electronic funds' withdrawal. Form 8879-WH is used to electronically sign Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons. Form 8879-EG, E-file Authorization for Forms 709 and 709-NA, is used for electronic signature authorizations for Form 709, or Form 709-NA.

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Authorizing Statute(s): US Code: 26 USC 6012 Name of Law: Persons required to make returns of income
   US Code: 26 USC 6061 Name of Law: Signing of returns and other documents
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	89 FR 82304	10/10/2024
30-day Notice:	Federal Register Citation:	Citation Date:
	90 FR 1221	01/07/2025
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 4

IC Title	Form No.	Form Name
Form 8453-EG - E-file Declaration for Form 709 and 709-NA	8453-EG	E-file Declaration for Forms 709 and 709-NA
Form 8453-EMP, Employment Tax Declaration for an IRS e-file Return	8453-EMP	Employment Tax Declaration for an IRS e-file Return
Form 8453-FE U.S. Estate or Trust Declaration for an IRS e-file Return	8453-FE	U.S. Estate or Trust Declaration for an IRS e-file Return
Form 8453-WH, E-file Declaration for Form 1042	8453-WH	E-file Declaration for Form 1042
Form 8879-EG - E-file Authorization for Forms 709 and 709-NA	8879-EG	E-file Authorization for Forms 709 and 709-NA
Form 8879-EMP, IRS e-file Signature Authorization for Forms 940, 940-PR, 941, 941-PR, 941-SS, 943, 943-PR, 944, and 945	8879-EMP	IRS e-file Signature Authorization for Forms 940, 940-PR, 941, 941-PR, 941-SS, 943, 943-PR, 944, and 945
Form 8879-F, IRS e-file Signature Authorization for Form 1041	8879-F	IRS e-file Signature Authorization for Form 1041
Form 8879-WH, E-file Authorization for Form 1042	8879-WH	E-file Authorization for Form 1042

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ICR Summary of Burden

	Total Request	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	226,400	21,103,781	0	-20,877,381	0	0
Annual Time Burden (Hours)	450,520	54,018,359	0	-53,567,839	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: Yes

Burden Increase Due to: Miscellaneous Actions

Burden decreases because of Program Change due to Agency Discretion: Yes

Burden Reduction Due to: Cutting Redundancy

Short Statement: Form 8453-EMP, 8453-FE, 8879-EMP and 8879-F are being removed from this package to avoid double counting the burden associated with these forms as they are approved under 1545-0029 and 1545-0092. This represents a reduction in 21,000,881 responses annually with a total annual burden of 53,783,747 hours. Forms 8453-EG and 8879-EG were developed to enable electronic filing of Form 709 and 709-NA. This increases the burden by 123,500 responses and 215,908 hours.

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Annual Cost to Federal Government: $79,104

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     Yes

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     Yes

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? No

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 01/07/2025

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