diff --git a/acct-group/kvm/kvm-0.0.1.ebuild b/acct-group/kvm/kvm-0.0.1.ebuild
new file mode 100644
index 0000000..684b0cf
--- /dev/null
+++ b/acct-group/kvm/kvm-0.0.1.ebuild
@@ -0,0 +1,15 @@
+# Copyright 2020 The Chromium OS Authors. All rights reserved.
+# Distributed under the terms of the GNU General Public License v2
+
+EAPI=7
+
+SLOT="0"
+KEYWORDS="*"
+
+inherit user
+
+# TODO(crbug.com/1026816): this ebuild is just a placeholder (to satisfy Gentoo
+# dependencies) while we wait to implement acct-{group,user} properly.
+pkg_setup() {
+	enewgroup kvm
+}