EFIN and IRS e-file

Electronic filing is a programme a firm applies to take part in, and taking part produces a firm-level identifier. It sits alongside the individual preparer number rather than replacing it.

An identifier is not a permission

An identifier answers the question who is this, for the purpose the rule names. Practice before the IRS, electronic filing participation and preparer status are separate objects with separate requirements, and holding a number for one of them settles nothing about the others.

What the authority says

Several of these rules are written with a scope: they reach certain persons, certain conduct, or certain returns. The scope is part of the rule, so we state who a provision reaches rather than turning it into a rule about everyone.

A firm becomes an Authorized IRS e-file Provider by submitting an e-file application and being accepted to participate in IRS e-file.
An accepted applicant is assigned an Electronic Filing Identification Number, which identifies the firm as a provider in the programme.
Provider options include Electronic Return Originator, Transmitter, Software Developer and other roles, and a firm selects the roles it will perform.
An Electronic Return Originator originates the electronic submission of a return; a Transmitter sends the electronic return data directly to the IRS.
The e-file application and the EFIN are firm and provider level, and are distinct from the individual preparer identifying number.
Becoming an Authorized IRS e-file Provider requires creating an account, submitting an application and passing a suitability check.
The EFIN is issued to the firm on acceptance into the programme.

Every source on this page shows the body that issued it and the date we read it. The text behind this centre was last read on 2026-08-24.

Where this comes from

Publication 3112 — IRS e-file Application and ParticipationInternal Revenue Service. Read for: A firm becomes an Authorized IRS e-file Provider by submitting an e-file application and being accepted to participate in IRS e-file. Read on 2026-08-16.
Become an Authorized e-file ProviderInternal Revenue Service. Read for: Becoming an Authorized IRS e-file Provider requires creating an account, submitting an application and passing a suitability check. Read on 2026-08-16.

Where to go next

Whether the preparer definition reaches what I didConduct and compensation, in the order the text asks about them.
What a preparer identifying number isWhen the Code requires it, and what holding one does not settle.
Who may deal with the IRS for a taxpayerEligibility and authorization are two separate requirements.
What enrolled agent, CPA and attorney each meanSide by side, in the regulation's order, with no ranking.
Whether the practice rules reach mePart 10 is written with a scope, and the scope is part of the rule.
How IRS discipline works, and how to check itThe three sanctions, the process behind them, and what a published record does and does not say.
What due diligence requiresThe professional standard and the statutory requirement are not one rule.
What each preparer penalty reachesTrigger, standard and defence, stated separately for each one.
When client information may be disclosed or usedDefined terms, consent, and the exceptions the rules state.
Where bookkeeping ends and preparation beginsWhat the federal definitions look at, which is not the job title.
How this centre works and where it stopsThe limits we hold ourselves to, including the state boundary.
The authority behind all of itEvery source, what it was read for, and the date it was read.

This is general education for people who work in tax, not legal or tax advice, and not a determination about anyone's status or obligations. Rules change and facts matter. For a decision about your own situation or your own practice, take advice from a licensed professional.