View Information Collection Request (ICR) Package
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View ICR - Agency Submission
COMMENT
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OMB Control No:
1545-0967
ICR Reference No:
202509-1545-008
Status:
Received in OIRA
Previous ICR Reference No:
202412-1545-012
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:
11/26/2025
Requested
Previously Approved
Expiration Date
36 Months From Approved
02/29/2028
Responses
634,800
226,400
Time Burden (Hours)
1,152,396
450,520
Cost Burden (Dollars)
0
0
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. Form 8453-EG is used to authenticate an electronic Form 709, 709-NA, 706, 706-A, 706-GS(D), 706-GS(T), 706-NA, and 706-QDT. 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. Form 8879-EG is used for electronic signature authorizations for Forms 709, 709-NA, 706, 706-A, 706-GS(D), 706-GS(T), 706-NA, and 706-QDT.
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
Associated Rulemaking Information
RIN:
Stage of Rulemaking:
Federal Register Citation:
Date:
Not associated with rulemaking
Federal Register Notices & Comments
60-day Notice:
Federal Register Citation:
Citation Date:
90 FR 44754
09/16/2025
30-day Notice:
Federal Register Citation:
Citation Date:
90 FR 54461
11/26/2025
Did the Agency receive public comments on this ICR?
No
Number of Information Collection (IC) in this ICR:
4
IC Title
Form No.
Form Name
Form 8453-EG
8453-EG
E-file Declaration for Forms 709, 709-NA, 706, 706-A, 706-GS(D), 706-GS(T), 706-NA, and 706-QDT
Form 8453-WH
8453-WH
E-file Declaration for Form 1042
Form 8879-EG
8879-EG
E-file Authorization for Forms 709, 709-NA, 706, 706-A, 706-GS(D), 706-GS(T), 706-NA, and 706-QDT
Form 8879-WH
8879-WH
E-file Authorization for Form 1042
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
634,800
226,400
0
52,466
355,934
0
Annual Time Burden (Hours)
1,152,396
450,520
0
91,723
610,153
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:
No
Burden Reduction Due to:
Short Statement:
The estimated number of respondents e-filing Forms 1042, 709, and 709-NA were updated based on current filing data. This increases the burden by 355,934 responses and 610,153 hours due to Agency Estimate. Forms 8453-EG and 8879-EG were updated to enable e-filing of Forms 706, 706-A, 706-GS(D), 706-GS(T), 706-NA, and 706-QDT. This increases the burden by 52,466 responses and 91,723 hours due to Agency Discretion.
Annual Cost to Federal Government:
$80,052
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
Agency Contact:
Christine Best 859 320-3410 christine.a.best@irs.gov
Common Form ICR:
No
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:
11/26/2025
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