Form 8633: How to Apply for the IRS e-file Program

Applying to become an Authorized IRS e-file Provider is necessary for tax professionals filing returns electronically for clients. While many search for Form 8633, this paper form was discontinued by the Internal Revenue Service (IRS). All applications must be submitted through a mandatory online system to participate in the e-file program.

The application is a vetting process to verify the suitability of prospective providers. The IRS uses this system to ensure all participants meet a baseline of integrity and compliance. Successfully navigating this process grants access to the modernized e-file (MeF) platform, the system used for transmitting returns to the IRS.

Information and Documentation Required

Before beginning the online application, you must gather information for the business and key personnel. For the firm, you will need the legal business name, Employer Identification Number (EIN), and the physical business address. The application requires information for each “Principal” or “Responsible Official,” including their full legal name, Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN), title, and date of birth. These individuals are typically owners, partners, or corporate officers who have control over the tax preparation business.

You must also decide which e-file provider role the business will assume. The most common is the Electronic Return Originator (ERO), a provider who deals directly with taxpayers to prepare and file their returns. Other roles include Transmitter, who sends returns directly to the IRS, and Software Developer, who creates the tax software. The application requires you to select the role or roles your business intends to fulfill.

Certain applicants are also required to be fingerprinted. This requirement applies to individuals on the application who are not attorneys, Certified Public Accountants (CPAs), enrolled agents, or officers of a publicly traded corporation. The IRS uses an electronic fingerprinting process, and applicants must schedule an appointment with an IRS-authorized vendor. This service is offered at no charge.

The Application Submission Process

The first step in the submission process is to create an IRS e-Services account. This account is the portal through which you will access and complete the online e-file provider application. Once the application is filled out, it is submitted electronically through the e-Services platform.

After submission, the IRS initiates a suitability check on the firm and each Principal and Responsible Official listed. This background investigation includes a review of tax compliance, a credit history check, and a criminal background check. The standard processing time for a new e-file application is approximately 45 days from the date of submission.

Upon successful approval of the application, the IRS will issue an Electronic Filing Identification Number (EFIN). This unique six-digit number officially recognizes the business as an Authorized IRS e-file Provider. The EFIN must be included in the transmission of all electronic returns filed by the provider.