What is an electronic filing identification number (EFIN)? (updated Oct. 10, 2024) An EFIN is used to identify firms that have completed the IRS e-file application to become an authorized IRS e-file provider. After the provider completes the application and passes a suitability check, an acceptance letter is sent to provider, which includes the EFIN. Providers need an EFIN to electronically file tax returns. Who is the owner of an EFIN? (updated Oct. 10, 2024) The firm which can be a business or organization owns the EFIN. The firm may apply with the employer identification number (EIN) or the owners Social Security number as a sole proprietor. Who should I include on the e-file application? (updated Oct. 10, 2024) The application must include a principal, responsible official and a primary contact who may all be the same person. Partnership should list each partner who has 5% or more interest in the partnership. Corporation should list the president, vice-president, secretary and treasurer. What is the role of an authorized IRS e-file provider? An authorized IRS e-file provider may perform a variety of e-file activities, including but not limited to return origination and transmission. See Provider Roles and Responsibilities in Publication 3112 PDF for more details. Can I e-file a return for another provider or preparer? (updated Oct. 10, 2024) Yes, if the provider is an authorized IRS e-file provider and have a valid EFIN. To validate a provider, they can print a summary of the e-file application via e-services at IRS.gov and provide it to the other Providers as needed. You may also check the ERO locator. If a preparer, they must be an employee of your firm. Can my firm e-file a return for a taxpayer which my firm did not prepare? (updated Oct. 10, 2024) Yes, as long as the firm gets the return directly from the taxpayer. What is a compromised EFIN? (updated Oct. 10, 2024) A compromised EFIN is when the EFIN is used by an unauthorized user. How do I know when my EFIN has been compromised? Check the EFIN status of your application to make sure the volume of returns e-filed matches your records. You can also review your acknowledgement report totals. If your records do not agree, your EFIN may have been compromised. What actions does the IRS take if an EFIN is compromised? (updated Oct. 10, 2024) If an EFIN is compromised, the EFIN will be inactivated. When a principal or responsible official of the firm calls and passes authentication, a new EFIN will be issued. The IRS will review the situation to determine if further action is needed such as a fraud referral. What are some examples of invalid use of an EFIN? Using an EFIN owned by a previous employer. Using an EFIN that may no longer be associated with your firm. Using an EFIN of a firm whose structure changed due to the death of a Principal listed on the application. Is an EFIN transferable? (updated Oct. 10, 2024) No. EFIN(s) are not transferable. Even if you transfer your business by sale, gift or other disposition, you may not transfer your EFIN. You must protect your EFIN from unauthorized use. Is there a fee for an EFIN? (updated Oct. 10, 2024) Currently there is no fee to obtain an EFIN. You must apply and pass a suitability check. Who do I contact if I have a concern or question associated with my EFIN? (updated Oct. 10, 2024) Contact the e-help desk at 866-255-0654 (6:30 a.m. to 6 p.m. Central time) to find out additional information or visit Information for IRS e-file Providers if you have questions or concerns regarding to your EFIN. A few examples may be: Report a possible compromised EFIN You haven’t used your EFIN in the last 2 years You are having trouble or have questions about changes to your e-file application
