diff --git a/moto/ec2/models.py b/moto/ec2/models.py
index 03b690113..9b382a1aa 100644
--- a/moto/ec2/models.py
+++ b/moto/ec2/models.py
@@ -5050,6 +5050,10 @@ class InternetGateway(TaggedEC2Resource, CloudFormationModel):
         self.id = random_internet_gateway_id()
         self.vpc = None
 
+    @property
+    def owner_id(self):
+        return ACCOUNT_ID
+
     @staticmethod
     def cloudformation_name_type():
         return None
diff --git a/moto/ec2/responses/internet_gateways.py b/moto/ec2/responses/internet_gateways.py
index e9704429a..732faa7c0 100644
--- a/moto/ec2/responses/internet_gateways.py
+++ b/moto/ec2/responses/internet_gateways.py
@@ -64,11 +64,10 @@ CREATE_INTERNET_GATEWAY_RESPONSE = """<CreateInternetGatewayResponse xmlns="http
   <internetGateway>
     <internetGatewayId>{{ internet_gateway.id }}</internetGatewayId>
     <attachmentSet/>
+    <ownerId>{{ internet_gateway.owner_id }}</ownerId>
     <tagSet>
       {% for tag in internet_gateway.get_tags() %}
         <item>
-          <resourceId>{{ tag.resource_id }}</resourceId>
-          <resourceType>{{ tag.resource_type }}</resourceType>
           <key>{{ tag.key }}</key>
           <value>{{ tag.value }}</value>
         </item>
@@ -89,6 +88,7 @@ DESCRIBE_INTERNET_GATEWAYS_RESPONSE = """<DescribeInternetGatewaysResponse xmlns
     {% for igw in internet_gateways %}
     <item>
       <internetGatewayId>{{ igw.id }}</internetGatewayId>
+      <ownerId>{{ igw.owner_id or none }}</ownerId>
       {% if igw.vpc  %}
         <attachmentSet>
           <item>
@@ -102,8 +102,6 @@ DESCRIBE_INTERNET_GATEWAYS_RESPONSE = """<DescribeInternetGatewaysResponse xmlns
       <tagSet>
         {% for tag in igw.get_tags() %}
           <item>
-            <resourceId>{{ tag.resource_id }}</resourceId>
-            <resourceType>{{ tag.resource_type }}</resourceType>
             <key>{{ tag.key }}</key>
             <value>{{ tag.value }}</value>
           </item>
diff --git a/tests/terraform-tests.success.txt b/tests/terraform-tests.success.txt
index c916cdc6f..c0d9f147d 100644
--- a/tests/terraform-tests.success.txt
+++ b/tests/terraform-tests.success.txt
@@ -98,3 +98,4 @@ TestAccAWSSsmDocumentDataSource
 TestAccAwsEc2ManagedPrefixList
 TestAccAWSEgressOnlyInternetGateway
 TestAccAWSSecurityGroup_
+TestAccAWSInternetGateway