What Is an EFIN? Requirements for Tax Preparers

An Electronic Filing Identification Number, or EFIN, is a six-digit code the IRS assigns to a tax preparation firm that has been authorized to file client returns electronically. There is no fee to apply. You submit an application through the IRS e-services portal, clear a background and suitability check, and the IRS mails you an acceptance letter with your number. Without one, your firm cannot transmit returns through the IRS e-file system.

What the Number Actually Does

An EFIN identifies your business as an Authorized IRS e-file Provider. Every return your office transmits electronically carries the number, giving the IRS a clear audit trail back to the originating firm. The rules for holders sit in IRS Publication 3112, which covers application standards and ongoing compliance.¹

People often confuse the EFIN with the Preparer Tax Identification Number (PTIN). They do different work. A PTIN is assigned to an individual and is required for anyone who prepares or assists in preparing federal returns for compensation; the 2026 PTIN application or renewal fee is $18.75.² The EFIN belongs to the firm and authorizes it to send those returns to the IRS. You need both: a PTIN to prepare and an EFIN for the office to transmit.

You may also come across a third identifier, the Electronic Transmitter Identification Number (ETIN). It is a five-digit code needed only if your firm transmits returns directly to the IRS instead of routing them through a third-party transmitter. Most offices using commercial tax software with a built-in transmission service only need an EFIN.³

Who Needs an EFIN

Any business or sole proprietor that wants to e-file federal returns for clients needs one. That includes accounting firms, tax preparation franchises, enrolled agents running their own practices, and seasonal preparers working out of storefronts. If you only prepare returns on paper, or only file your own personal return, you do not need one.

Firms with multiple offices must apply separately for each location where e-file transmissions will occur. Opening a second office means a second application, not an extension of the first number.⁴

How to Apply

The application is free. Your only costs are fingerprinting, if it applies to you, and the time to pull together documents.¹

Start with an IRS e-services account. If you do not already have one, you will create it during the process and go through identity verification. Once you are in, the application asks for:⁵

Firm identification, including legal name, physical address, and Employer Identification Number.
Names, Social Security numbers, and contact details for each principal and responsible official.
Professional credential information for any principal or responsible official who is an attorney, CPA, or enrolled agent.
Provider role. Most preparers filing for clients select Electronic Return Originator (ERO).

Fingerprinting

Principals and responsible officials who are attorneys, CPAs, or enrolled agents are exempt from the fingerprint requirement. Everyone else listed on the application must submit prints on an FD-258 card, available at local law enforcement offices or through professional fingerprinting services. Costs generally run around $50 to $125 depending on where you live.⁶

The Suitability Check

Every applicant goes through a suitability review. The IRS looks at four things:⁵

Credit history. Significant defaults or judgments can flag an application.
Tax compliance. Outstanding liabilities or unfiled returns cause problems.
Criminal background, reviewed through the FBI using the fingerprint results.
Prior e-file issues, such as an earlier suspension.

The most common cause of delay is a mismatch between the application and IRS records. Confirm that your personal and business tax accounts are current and that every name, address, and Social Security number matches government records exactly before you submit.

How Long It Takes

The IRS can take up to 45 days to complete its review.⁵ Fingerprints are processed, background checks run, and tax compliance verified during that window. You will get a tracking number at submission and can check status through the portal.

If the application clears, the IRS sends an acceptance letter that includes your EFIN.¹ Keep it. Some tax software providers ask to see the letter when you set up your account, and you may need it for verification later. If you are launching a practice before tax season, submitting in October or November gives you a comfortable buffer before January filing opens.

Keeping the Number Active

Getting the number is only half the job. The IRS expects you to keep the application information current and the EFIN in active use.

Report Changes Within 30 Days

Any change to firm information must be updated on your e-file application within 30 days. That covers a new office address, a change in legal name, a new phone number, or adding or removing a principal or responsible official. Missing this window can result in deactivation.⁴ Updates happen through the same e-services dashboard where you applied.

File at Least Once Every Two Years

You must use the EFIN to file at least one return within every two-year period. Numbers that sit dormant get deactivated to prevent misuse, and reactivation usually means submitting a fresh application from scratch.¹ If you are winding down or taking an extended break, filing even a single return keeps the number alive.

Never Share It

Letting another person use your EFIN is one of the fastest ways to lose it permanently. EFIN “renting,” where a credentialed preparer loans or sells access so an unauthorized person can file returns, is treated as a serious violation and is a known vehicle for refund fraud.

Practitioners subject to Circular 230, meaning attorneys, CPAs, enrolled agents, and Annual Filing Season Program participants, face disciplinary sanctions ranging from public censure to monetary fines, suspension, or disbarment from practice before the IRS, with disbarment carrying a minimum five-year ban.⁷ The IRS can also revoke the EFIN itself, and preparers involved in fraudulent filings face possible criminal prosecution. If you suspect your EFIN has been compromised, call the IRS e-help desk at 866-255-0654.¹

Data Security Comes With the Number

Holding an EFIN means handling sensitive taxpayer data, and federal law requires you to protect it. Under the FTC Safeguards Rule, tax preparation firms qualify as “financial institutions” and must maintain a written information security program, commonly called a Written Information Security Plan (WISP).⁸ The IRS has reinforced this through its Security Summit initiative, making clear that all tax professionals need a WISP in place.⁹

The rule sets specific requirements the plan has to address:

A designated Qualified Individual to oversee the program. At a small firm, that is often the owner.
A written risk assessment, reevaluated as operations change.
Access controls that limit who can view client information to those with a business need.
Encryption for client data both at rest and in transit.
Multi-factor authentication for anyone accessing client information on your systems.
Secure disposal of client information no later than two years after the last use, unless a legal obligation requires you to keep it.
Security awareness training for staff, with regular refreshers.
A written incident response plan prepared before a breach happens.

Solo practitioners sometimes assume these rules apply only to large operations. The FTC states the program must be “appropriate to the size and complexity” of the business, so a sole preparer’s WISP will be simpler than a national franchise’s, but it still has to exist in writing.⁸

1
Internal Revenue Service. FAQs About Electronic Filing Identification Numbers (EFIN)
2
Internal Revenue Service. IRS Reminds Tax Pros to Renew PTINs for the 2026 Tax Season
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Internal Revenue Service. IRS e-Services e-file Application Process
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Internal Revenue Service. How to Maintain, Monitor and Protect Your EFIN
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Internal Revenue Service. Become an Authorized e-file Provider
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Internal Revenue Service. Tax Pros Can Apply to Be an IRS Authorized e-file Provider in a Few Simple Steps
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Internal Revenue Service. Internal Revenue Bulletin: 2026-07
8
Federal Trade Commission. FTC Safeguards Rule: What Your Business Needs to Know
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Internal Revenue Service. Protect Your Clients; Protect Yourself