How to File an EFIN Application With the IRS

An Electronic Filing Identification Number (EFIN) is a unique six-digit number issued by the Internal Revenue Service (IRS) to individuals or firms authorized to electronically file tax returns. This number confirms that a tax professional or organization has completed the necessary application process and met the IRS’s requirements to become an authorized e-file provider. Obtaining an EFIN is a foundational step for any tax professional or firm aiming to offer electronic tax filing services to clients, as it serves as their official credential for engaging with the IRS e-file system.

Understanding EFIN Eligibility

Eligibility for an EFIN extends to individuals and firms that meet specific IRS criteria, ensuring the integrity and security of the electronic filing system. For individuals, a Preparer Tax Identification Number (PTIN) is a prerequisite. The IRS conducts a comprehensive suitability check on all applicants, which is a comprehensive review process designed to assess an applicant’s reliability and compliance.

This suitability check typically involves a credit check to evaluate financial responsibility, a tax compliance check to ensure adherence to tax laws, and a criminal background check. The IRS also reviews an applicant’s history for any prior non-compliance with e-file requirements. For firms or organizations, the application requires details about the business registration and identifies all principals and responsible officials who will be involved in the electronic filing operations. These individuals must also undergo the same suitability checks to ensure they meet the IRS’s standards.

Preparing Your Application

Before initiating the formal EFIN application, applicants must gather specific personal details, including their full legal name, home address, Social Security Number, and date of birth. For businesses, essential information includes the business name, physical address, Employer Identification Number (EIN), and the type of business entity.

A critical preliminary step involves creating an IRS e-Services account, which serves as the gateway to the EFIN application. This account requires identity verification, often involving providing an Adjusted Gross Income from a recent tax year and setting up a username, password, and security questions. All principals and responsible officials listed on the EFIN application must also register for their own e-Services accounts.

Within the e-Services portal, applicants will access the e-file application, which is a comprehensive form that requires detailed data entry. Information for all principals and responsible officials, such as their PTINs, roles within the organization, and professional licenses, must be accurately provided. For individuals who are not attorneys, Certified Public Accountants (CPAs), or Enrolled Agents, fingerprinting is typically a mandatory requirement, which is scheduled through an IRS-authorized vendor.

Submitting Your Application

Once all preparatory steps are complete, the actual submission of the EFIN application occurs online through the IRS e-Services portal. Applicants navigate to the e-file application section within their established e-Services account. The online system guides the user through the application, prompting for review of all entered data to ensure accuracy and completeness.

Electronic signature requirements will need to be fulfilled as part of the submission process. After all fields are accurately completed and electronically signed, the final submission button completes the application. Upon successful submission, the system typically provides immediate confirmation, which may include a confirmation screen or a tracking number. Applicants should also expect an email notification confirming the receipt of their application.

The IRS generally takes around 45 days to process EFIN applications. During this period, the IRS conducts its suitability checks, including background verifications. If the application is approved, the IRS sends an acceptance letter that includes the newly issued EFIN.

Managing Your EFIN

After an EFIN application is submitted and subsequently approved, applicants are typically notified of their EFIN approval via an acceptance letter from the IRS, which may be sent through email or postal mail. To check the current status of an EFIN application or to verify an existing EFIN, authorized users can log into their IRS e-Services account and access the “EFIN Status” page.

Maintaining an EFIN involves ongoing responsibilities to ensure continued authorization for electronic filing. While EFINs do not technically expire, continuous use is expected, and the IRS may contact providers if an EFIN has not been used for an extended period. A significant responsibility is to keep the EFIN-related information current with the IRS.

Any changes to individuals involved, such as new principals or responsible officials, changes in business name, address, or telephone numbers, must be updated with the IRS within 30 days. Failure to promptly update this information can lead to the inactivation of the EFIN. Additionally, EFIN holders have an ongoing responsibility to safeguard their EFIN and adhere to IRS e-file security requirements.