IRS Authorized e-file Provider (E-File Certification/Authorization)
Purpose and Nature: To file clients' federal tax returns electronically, tax professionals must become an authorized e-file provider through the IRS. This is a regulatory authorization, not a professional certification exam, and it is required for preparers who wish to offer e-file services. Application Process: Applicants apply online through the IRS e-Services e-file application. They must provide firm identification information, details about each principal and responsible official, select the provider option (typically "Electronic Return Originator" for return preparers), and enter professional status information if the principal or responsible official is already certified or licensed. Fingerprinting: Applicants who are not already certified or licensed must schedule an appointment with an IRS-authorized vendor for fingerprinting. There is no charge for this service, and the scheduling link is provided on the e-file application summary page. Suitability Check: After receiving the application, the IRS conducts a suitability check that may include a credit check, tax compliance check, criminal background check, and a check for prior non-compliance with IRS e-file requirements. A TIGTA report noted that suitability issues (such as tax compliance problems) have not always been adequately addressed, and the IRS has been recommended to improve its review procedures. Approval and EFIN: The approval process can take up to 45 days from submission. Once approved, the IRS sends an acceptance letter by mail containing the preparer's Electronic Filing Identification Number (EFIN).
Información del documento
- Subido en
- 22 de octubre de 2026
- Número de páginas
- 4
- Escrito en
- 2026/2027
- Tipo
- Examen
- Contiene
- Preguntas y respuestas
