Before you can file a client's tax return electronically, you need more than a PTIN. You need an Electronic Filing Identification Number, issued by the IRS, that authorizes you to transmit returns directly to the agency. Without it, you cannot legally e-file for others.
This guide covers every step of the EFIN application process: the eligibility requirements, the IRS e-Services account setup, the suitability check, and what you should do the moment your EFIN arrives. It is written for tax preparers who already have their PTIN and are ready to take the next step toward building a legitimate e-file practice.
The IRS is the sole issuing authority for EFINs. Nothing in this guide changes that process or shortens the timeline. What it does is lay out exactly what to expect so you are not surprised by any step along the way.
What Is an EFIN and Why Do You Need One
An Electronic Filing Identification Number (EFIN) is a six-digit number the IRS assigns to tax preparers and firms that have been approved to submit electronic returns. It is not a license and it is not optional for active e-file preparers. The IRS requires that any preparer or firm filing ten or more returns in a calendar year must file those returns electronically, and electronic filing requires an EFIN.
EFIN vs. PTIN: What Is the Difference
These two numbers serve different purposes and are issued through separate IRS systems.
A Preparer Tax Identification Number (PTIN) is a registration number that identifies you as the individual who prepared a return. Every paid tax preparer who signs a return must have one. The PTIN identifies the person.
An EFIN identifies the electronic return originator (ERO): the firm or individual authorized to transmit returns to the IRS electronically. The EFIN identifies the filing entity.
You can have a PTIN and no EFIN (if you prepare returns but someone else handles the electronic transmission). You cannot transmit returns electronically to the IRS without an EFIN. If you are opening your own practice and plan to e-file for clients, you need both.
Who Is Required to Have an EFIN
Any preparer or firm that originates electronic tax returns and transmits them directly to the IRS must hold an EFIN. This applies to sole practitioners running a single-person office as well as multi-preparer firms. Each office location that serves as its own electronic return originator is required to have its own EFIN.
EFIN Requirements Before You Apply
The IRS conducts a suitability check on every EFIN applicant. Approval is not automatic. Before you begin the application, confirm that you meet the following requirements.
Active PTIN Required
You must hold a current, active PTIN before applying for an EFIN. If you have not yet obtained your PTIN, complete that registration first through the IRS Tax Professional PTIN System IRS.gov.
Suitability Check: What the IRS Reviews
The IRS suitability check runs a background review of each applicant. The agency evaluates:
- Federal tax compliance (your own tax obligations must be current)
- Criminal background history
- Any prior issues with tax-related federal programs
- Prior EFIN revocations or suspensions
The check applies to the principal applicant and to any listed responsible official in the application. A history of federal tax noncompliance or a serious criminal record can result in denial. The IRS does not publish a definitive list of disqualifying factors; if you have concerns about your eligibility, consult a tax attorney before applying.
Fingerprinting Requirement for Non-Credentialed Preparers
Non-credentialed preparers -- those who do not hold an active CPA, attorney, enrolled agent, enrolled retirement plan agent, or enrolled actuary credential -- are required to submit fingerprints as part of the suitability check. Fingerprinting is done through an IRS-approved channeler. Verify the current fingerprinting requirement and approved channeler list at IRS.gov before scheduling your appointment, as requirements are subject to change.
Credentialed preparers (CPAs, EAs, attorneys) are typically exempt from the fingerprinting requirement. Verify your exemption status with the current IRS guidance. For a detailed walkthrough of what the IRS suitability check involves, including fingerprinting requirements and what can disqualify an applicant, see the EFIN background check guide.
How to Apply for an EFIN: The 3-Step IRS Process
The EFIN application is completed entirely online through the IRS e-Services portal. There is no paper application. The process has three stages.
Set Up an IRS e-Services Account
If you do not already have an IRS e-Services account, you must create one before you can access the e-File Application. Go to the IRS e-Services login page IRS.gov and complete the identity verification process.
Identity verification is now handled through ID.me, a third-party identity verification service the IRS uses across multiple programs. You will need:
- A valid government-issued photo ID (driver's license, passport, or state ID)
- A device with a camera for biometric verification, or the option to verify with a live agent
- A Social Security Number or Individual Taxpayer Identification Number
- A phone number associated with your identity
This step can take 30 to 60 minutes if you are completing it for the first time. Complete the ID.me verification before attempting to access the e-File Application.
Complete the e-File Application
Once your e-Services account is active, navigate to the e-File Application within the portal. The application collects information about:
- Your firm type (sole proprietorship, partnership, corporation, or other)
- The principal and responsible official for the application
- Your Employer Identification Number (EIN) if applicable, or your Social Security Number for sole proprietors
- The filing types you intend to originate (individual returns, business returns, or both)
- Your office location and contact information
Fill out each section completely. Incomplete applications are returned, which adds time to the process.
Pass the IRS Suitability Check
After submitting the application, the IRS runs the suitability check described above. This is not a step you actively complete. It is a review period the IRS conducts on its end. You will receive notification through your e-Services account when the review is complete.
If the IRS requires additional information, they will contact you through the e-Services messaging system. Monitor your account during the review period.
For help setting clients up on payment plans once you are e-filing, see the IRS installment agreement guide for preparers.
How Long Does It Take to Get an EFIN
The IRS EFIN application process takes up to 45 days from submission. Most applicants receive a decision in 2 to 4 weeks. Processing time can vary based on application volume and whether the IRS requests additional documentation. Verify current timelines at IRS.gov, as processing times are subject to change.
Plan around the 45-day window, not the shorter average. If you are targeting a specific filing season start date, submit your EFIN application at least 6 to 8 weeks in advance. The IRS does not offer an expedited processing option. Note: IRS e-Services processing times in 2026 may run longer than historical averages due to staffing changes; build in additional lead time and monitor your e-Services account closely.
After Your EFIN Is Approved: What Comes Next
When your application is approved, the IRS will issue your EFIN through your e-Services account. At that point, you are authorized to originate and transmit electronic returns to the IRS. Once you have your EFIN, understand the IRS e-file mandate and when it requires you to file electronically. When returns are rejected, a reject code tells you exactly what failed and how to correct it. See the IRS e-file rejection codes guide for a complete reference.
Protecting Your EFIN
Your EFIN is a credential with significant legal weight. Misuse of an EFIN (whether by you, an employee, or a third party) carries serious consequences including revocation and potential criminal liability. Take the following steps as soon as your EFIN is issued:
- Record it in a secure location accessible only to authorized personnel.
- Do not share it with preparers outside your firm, with clients, or with software vendors except as required for e-file setup.
- Monitor your e-Services account for IRS correspondence throughout the filing season.
- If you suspect your EFIN has been compromised or used without authorization, contact the IRS e-Help Desk immediately IRS.gov.
The IRS can revoke an EFIN if it is misused. Protecting it is not optional.
Choosing Tax Preparation Software as an Authorized E-File Provider
An EFIN authorizes you to transmit returns. The software you use actually builds and formats those returns before transmission. Every electronic return originator needs professional tax software that integrates with the IRS e-file system.
When evaluating software as a newly authorized ERO, look for:
- Native e-file integration (direct transmission to the IRS, not a manual upload workaround)
- Support for the return types you plan to file (individual 1040, business returns, or both)
- Bank product access if you plan to offer refund advance options to clients
- Preparer support during filing season, when turnaround on questions matters most
America's Tax Professionals (ATP) has provided IRS-authorized e-file transmission services since 2001. TaxWise, available through ATP, is professional tax software built for independent preparers and small offices. View TaxWise packages.
Frequently Asked Questions About Getting an EFIN
How much does it cost to get an EFIN?
The IRS does not charge a fee to apply for an EFIN. However, non-credentialed preparers are required to submit fingerprints through an IRS-approved channeler, and channelers charge a fee for that service. Verify current fingerprinting costs with the approved channeler before scheduling. IRS.gov
Do I need to renew my EFIN each year?
No. An EFIN does not expire and does not require annual renewal. However, you must maintain an active PTIN (which does renew annually), keep your e-Services account active, and remain in good standing with federal tax obligations. EFIN holders are also required to maintain a Written Information Security Plan (WISP) covering client data under IRS Publication 4557 and the FTC Safeguards Rule. See the WISP guide for tax preparers for what your security plan must cover. If your circumstances change (for example, if you change your business structure or add a new office location), you may need to update your e-File Application.
What is the difference between an EFIN and a PTIN?
A PTIN (Preparer Tax Identification Number) identifies you as the individual who prepared a return. An EFIN (Electronic Filing Identification Number) identifies the firm or individual authorized to transmit returns electronically to the IRS. You need both to run an independent e-file practice. Once you obtain an EFIN, the e-file mandate generally requires you to transmit returns electronically rather than on paper, as explained in our guide to the IRS E-File Mandate and 10-Return Rule.
Can my EFIN application be denied?
Yes. The IRS can deny an EFIN application based on the suitability check results. Grounds for denial may include federal tax noncompliance, a relevant criminal history, or prior issues with IRS programs. If your application is denied, the IRS will provide written notice through your e-Services account. You have the right to appeal a denial; the notice will include instructions for that process.
Can I use one EFIN for multiple office locations?
Generally, no. Each office location that functions as its own electronic return originator requires its own EFIN. If your firm has multiple locations that each independently prepare and transmit returns, each location needs a separate EFIN. Verify the current requirements for multi-location firms at IRS.gov.
What if my information changes after I get my EFIN?
You are required to update your e-File Application through e-Services if key information changes: firm name, address, responsible official, or business structure. Do not let your application go out of date. Inaccurate application information can put your EFIN status at risk.