IRS e-Services Practitioner Guide: CAF, Tax Pro Account, Transcript Delivery System, and the Complete Digital Toolkit

The IRS digital toolkit for tax practitioners has grown considerably over the past several years, and the 2023-2024 identity proofing migration created confusion that many practitioners have not fully resolved. If you are still calling the Practitioner Priority Service for every transcript request, if you do not know what a Secure Object Repository is, or if you have never logged into Tax Pro Account, this guide is the complete setup and workflow reference you need.

This IRS e-Services practitioner guide covers all five core digital tools in the IRS practitioner suite: the e-Services portal, the Centralized Authorization File (CAF), Tax Pro Account (TPA), the Transcript Delivery System (TDS), and the Secure Object Repository (SOR). It walks through the ID.me identity proofing workflow, the CAF registration and verification process, the distinctions between TPA and legacy e-Services, the five transcript types available through TDS, how the SOR is used in e-file compliance, and how these tools integrate with TaxWise for efficient return preparation and representation work.

All IRS tool features, interface steps, and processing timelines described in this guide should be verified at IRS.gov before relying on them in practice. The IRS digital toolkit is actively evolving, and specific features, credential requirements, and processing times are subject to change. This guide does not constitute legal or professional advice.

The IRS Digital Toolkit: Five Tools Every Practitioner Needs

When practitioners use the term "IRS e-Services," they often mean only the legacy e-Services portal. In practice, the IRS practitioner digital toolkit now consists of five interconnected tools, each with a distinct function. Understanding what each tool does, and when to use which, is the foundation of an efficient digital practice workflow.

IRS e-Services Account Creation: ID.me Identity Proofing, Credential Setup, and Common Failure Points

Every IRS e-Services tool requires a registered and identity-verified IRS account. The identity proofing migration the IRS undertook in 2023 and 2024 created confusion for many practitioners who had legacy e-Services accounts or who attempted to register without completing the full verification process. The steps below reflect the current process; verify at IRS.gov that the credential provider and workflow match current IRS requirements before starting.

Step 1: Navigate to IRS.gov e-Services and select the registration path

Go to IRS.gov/e-Services and select "Access e-Services" or "Sign In." If you do not yet have an account with the IRS's current credential provider (verify which provider is required for practitioners at IRS.gov before beginning), you will be directed to create one. If you have an existing IRS.gov account from the legacy system, you may need to re-verify through the current credential provider before access is restored. Do not attempt to use an old username and password from the pre-migration legacy portal; those credentials are no longer valid.

Step 2: Complete ID.me identity verification

The ID.me proofing process involves uploading a government-issued photo ID (driver's license, state ID, or passport), completing a selfie or live video step for biometric matching, and, if automated proofing cannot be completed, scheduling a live video call with an ID.me agent. The following are the most common failure points practitioners encounter:

Practitioners whose clients receive a TPP hold letter (5071C, 5747C, or 6330C) requiring ID.me or in-person identity verification face a distinct resolution workflow from general identity theft remediation; see our IRS Taxpayer Protection Program Resolution Guide for the full practitioner workflow.

Centralized Authorization File (CAF): What It Is, How Form 2848 Populates It, and How to Verify Your CAF Number

The Centralized Authorization File is the IRS database that records which practitioners are authorized to act on behalf of which taxpayers, and in what capacity. Every Form 2848 (Power of Attorney and Declaration of Representative) and Form 8821 (Tax Information Authorization) that names you as a representative is processed by the CAF Unit and recorded in the CAF. Your CAF number is the key that ties your identity to your authorization records and enables TDS access for authorized clients.

How you get a CAF number

You do not apply separately for a CAF number. The IRS assigns it automatically when the first Form 2848 or Form 8821 naming you as representative is processed by the CAF Unit. If you have never filed a Form 2848 or Form 8821, you do not yet have a CAF number. The fastest way to obtain one is to submit a Form 2848 for a current client either by fax to the CAF Unit or electronically through Tax Pro Account. Fax submissions to the CAF Unit have historically had processing times ranging from several weeks to several months depending on IRS workload; verify current CAF Unit processing times at IRS.gov or through the Practitioner Priority Service before relying on a specific timeline.

How to verify your CAF number

Once assigned, your CAF number appears on IRS acknowledgment correspondence and is visible within your Tax Pro Account dashboard. You can also verify it by calling the Practitioner Priority Service and asking the assistor to confirm the CAF number on file for your PTIN. When using e-Services or TDS, your CAF number is used to verify that you are the authorized representative for the client whose records you are attempting to access. If your CAF number does not match the authorization on file for a particular client, TDS will not return transcripts for that client.

CAF and the scope of authorization

The CAF records not only who the authorized representative is, but also the scope of the authorization: which tax forms, which tax years, and which IRS functions the representative is authorized to act on. A Form 2848 that authorizes representation only on Form 1040 for tax years 2022 through 2024 will not support TDS access for a 2019 payroll tax transcript. Practitioners who encounter TDS access limitations for a client should verify that the Form 2848 on file covers the specific form type, tax year, and function needed.

CAF Unit Processing Times and the Tax Pro Account Shortcut: Immediate vs. Standard Authorization

The CAF Unit has historically had processing backlogs that can delay practitioner access to client transcripts and representation functions. For time-sensitive resolution matters, waiting several weeks for a faxed Form 2848 to be processed is not operationally feasible. Tax Pro Account provides a mechanism that bypasses the CAF Unit processing queue for electronic authorizations.

How the Tax Pro Account electronic authorization works

When a practitioner submits a Form 2848 through Tax Pro Account and the client approves the authorization through their own IRS Online Account, the authorization is reflected in the practitioner's TPA dashboard in near-real time. The authorization does not have to travel through the CAF Unit mail-processing queue. This makes TPA the fastest path to establishing a new client authorization for practitioners who have an urgent need for transcript access or representation authority.

Prerequisites for the TPA electronic workflow

For the electronic TPA workflow to function, two conditions must be met: (1) the practitioner must have an active Tax Pro Account with completed identity verification; and (2) the client must have their own IRS Online Account with completed identity verification. If the client does not have an IRS Online Account, the electronic authorization cannot be completed through TPA alone, and the practitioner must fall back to the fax-to-CAF-Unit pathway. This is a significant practical constraint for clients who are elderly, have limited digital access, or are not comfortable navigating IRS.gov identity verification.

Fax to CAF Unit: the fallback pathway

For clients who cannot complete the electronic TPA workflow, the traditional path is to have the client sign a paper Form 2848 and fax it to the appropriate CAF Unit location (Ogden, UT for most states; verify the current fax number and jurisdiction routing on the Form 2848 instructions). Mail submissions are also accepted but significantly slower. Upon receipt, the CAF Unit processes the form and updates the CAF database. Processing times vary with IRS workload; verify current estimates at IRS.gov or by calling the Practitioner Priority Service before committing to a timeline with a client.

Tax Pro Account (TPA): What It Can Do That e-Services Cannot, and How to Link Electronic Authorizations

Tax Pro Account is the IRS's practitioner-facing dashboard that represents the direction IRS digital services are moving. Its current feature set is narrower than the full e-Services portal for legacy functions, but for client authorization management it is materially faster and more transparent. Understanding what TPA can and cannot do prevents practitioners from either ignoring it or expecting it to replace tools it does not yet replace.

What Tax Pro Account currently does

As of mid-2026, Tax Pro Account allows practitioners to: submit Forms 2848 and 8821 electronically; view the status of client authorization requests pending client acceptance; see a dashboard of all active client authorizations linked to their TPA account; and revoke or withdraw authorizations electronically. Verify the current TPA feature set at IRS.gov before relying on any specific capability, as the IRS has been expanding TPA functions and the current feature set may have changed since this guide was published.

What Tax Pro Account does not replace

TPA does not replace the e-Services portal for Transcript Delivery System access. Practitioners still pull transcripts through TDS within the legacy e-Services portal, not through TPA directly. TPA also does not provide access to the Secure Object Repository, EFIN status tracking, or other legacy e-Services functions. The practical workflow for most practitioners therefore involves using TPA for authorization management and e-Services for transcript and SOR access.

Business CAF Management: Firm-Level Authorization Control

In February 2026, the IRS expanded Tax Pro Account with a business CAF management feature for multi-practitioner firms. A designated firm representative with a business e-Services account can now: link the firm's business CAF number to its EIN; view all active client authorizations tied to the business CAF in a single dashboard; specify which employees are authorized to act under the business CAF; and withdraw authorizations on behalf of the firm. For solo practitioners, the individual TPA dashboard is unchanged. For firms with multiple practitioners sharing a business CAF number, the business CAF management feature provides visibility and access control that was not previously available digitally. Verify the current scope and availability of the business CAF management feature at IRS.gov/tax-professionals/tax-pro-account; the IRS has signaled intent to continue expanding TPA capabilities and the current feature set may have changed since this guide was published.

Note on entity scope: as of mid-2026, the digital Form 2848 and 8821 authorization request workflow in TPA applies to individual taxpayers with U.S. addresses. Partnerships, corporations, and most other business entities are not yet supported in the TPA digital authorization request flow, though practitioners can manage existing business-entity authorizations through the business CAF dashboard once they are on file. The IRS has indicated plans to expand entity coverage. Verify current entity eligibility at IRS.gov/tax-professionals/tax-pro-account before beginning an authorization request for a business-entity client.

Authorization expiration: TPA digital authorizations do not automatically expire unless the practitioner specified an end date when submitting the authorization request. There are no automatic expiration alerts or dashboard reminders. Practitioners who change firms, clients who change practitioners, and engagements that conclude need active revocation through TPA or the CAF Unit; the authorization will remain on file and active until it is withdrawn. Build authorization cleanup into your annual client file maintenance workflow.

Business Tax Account (Taxpayer Portal): April 2026 Expansion

The IRS expanded the Business Tax Account digital portal in April 2026 (IR-2026-46). The Business Tax Account is a taxpayer-side portal (distinct from the practitioner-facing Tax Pro Account) that allows business owners and authorized representatives to access entity transcripts, review payment history, and view penalty notices without a PPS call. The April 2026 expansion added support for additional entity types and increased the scope of documents available for self-service retrieval.

For practitioners: the BTA expansion means that clients with business entities may be able to self-retrieve certain transcripts and account notices. For third-party access and formal representation, the TPA and Form 2848/8821 pathways remain the practitioner tools. The BTA does not replace CAF-based authorization.

Transcript Delivery System (TDS): The Five Transcript Types, What Each Contains, and How to Pull Them Efficiently

The Transcript Delivery System is the single most time-saving IRS digital tool for practitioners who handle correspondence examinations, collection matters, delinquent return resolution, and general client representation. TDS returns transcripts immediately rather than the days-to-weeks turnaround of phone requests. The prerequisite is a valid Form 2848 or Form 8821 authorization on file in the CAF for the specific client, form type, and tax year you are pulling.

Efficient TDS workflow: pulling multiple years at once

TDS allows practitioners to request transcripts for multiple tax years in a single session. For a new collection or resolution client, pulling Account Transcripts for all open years in a single TDS session takes minutes and gives you the complete picture before a PPS call or case strategy session. The authorization on file (Form 2848 or 8821) must cover all the years and form types you are pulling; if the authorization is limited to specific years, TDS will not return data outside that scope.

Additional Return Types Now Available Through TDS

As of early 2025, the IRS added tax return transcripts for two additional return types to TDS: Form 1041 (Estates and Trusts), available beginning January 14, 2025, and Form 990-T (Exempt Organization Business Income Tax Return), available beginning January 31, 2025. Practitioners representing estates, trusts, or tax-exempt organizations with income subject to UBIT can now pull return transcripts for these entities directly through TDS rather than relying on a PPS call or written request. Verify the current list of return types available through TDS at IRS.gov/tax-professionals/transcript-delivery-system-tds; the IRS has announced plans to expand TDS to additional return types including the 990 series, certain 1120 series, and excise returns, but not all announced expansions have been confirmed live. Confirm which return types are currently available in TDS at IRS.gov before advising clients that their specific return type is accessible.

Secure Object Repository (SOR): What Documents Land There, How to Check It, and Why It Matters for e-File Compliance

The Secure Object Repository is the part of e-Services that many practitioners do not know about until they miss something important. The SOR functions as a practitioner's IRS inbox for electronic document delivery. Rather than sending certain documents by mail, the IRS deposits them in the SOR and expects the practitioner to retrieve them. A practitioner who is not actively checking SOR may be unaware of documents the IRS considers delivered.

What documents appear in the SOR

The SOR is used primarily for e-file acknowledgment letters and certain IRS correspondence addressed to authorized representatives. For e-file transmitters and practitioners who submit returns electronically, the SOR is where e-file acknowledgment and rejection notices for submitted returns may be deposited. Check SOR regularly during filing season for acknowledgment status on submitted returns and during the year for any IRS correspondence that has been routed to your electronic inbox rather than your mailing address.

How to access the SOR

The SOR is accessible from within the e-Services portal after login. Navigate to the SOR section of your e-Services dashboard to view documents that have been deposited. Documents in SOR typically have a retention period after which they are no longer available; do not assume documents will remain in SOR indefinitely. Download and retain any IRS communications deposited in SOR using your standard file retention practice.

Requesting IRS Document Deposits into SOR: PPS Is the Required Channel

When requesting that the IRS deposit transcripts or documents into your SOR (rather than mailing them), Practitioner Priority Service is the required channel. As of April 2024, the IRS no longer accepts SOR deposit requests through other IRS toll-free lines; only PPS representatives are able to initiate an SOR deposit on behalf of a practitioner. When calling PPS to request an SOR deposit, you will need to verify your Short Identification, an 8-to-10 character alphanumeric code assigned when your e-Services account was created. If the PPS representative cannot verify your Short ID, transcripts will be mailed to the address of record rather than deposited in SOR. Verify the current SOR deposit request procedure and authentication requirements at IRS.gov before your first SOR deposit request.

IRS Online Account Access for Clients: When and How to Help a Client Create Their Own IRS Account

The Tax Pro Account electronic authorization workflow (which delivers near-real-time CAF authorization) requires the client to have their own active IRS Online Account. When a client does not have an IRS Online Account, helping them set one up unlocks the faster TPA authorization path and also gives the client direct access to their own tax information, balance due status, and payment history.

When to help a client set up an IRS Online Account

Consider walking a client through IRS Online Account setup when: (1) you need to establish a Form 2848 authorization quickly and cannot wait for CAF Unit processing; (2) the client has a balance due and needs to view their account, set up a payment plan, or make a direct payment; or (3) the client has expressed interest in independently tracking their refund status or payment history. Having the client create their own account does not affect your Form 2848 authorization status; it simply gives the client their own access point.

What the practitioner's role is

You can walk a client through the IRS Online Account setup process (directing them to IRS.gov/account and through the ID.me identity proofing steps), but the client must complete the registration themselves using their own identity. You cannot create an IRS Online Account on behalf of a client. Once the client has an active account, they can log in and approve the electronic Form 2848 you have submitted through TPA. Your role is to submit the TPA authorization request; the client's role is to accept it.

e-Services and Practitioner Priority Service: Using Both in Parallel for Complex Cases

The Transcript Delivery System and the Practitioner Priority Service line serve complementary, not competing, functions. TDS gives you instant transcript access without a call queue. PPS connects you to a live IRS assistor who can take real-time actions on an account, such as placing a collection hold, resolving a processing error, or confirming account details that do not appear in a transcript.

The most efficient combined workflow

For any complex client matter, pull transcripts through TDS first. This gives you the full account picture before you call PPS, so the PPS call is focused and efficient rather than exploratory. When you reach a PPS assistor, you are in a position to ask specific, targeted questions (for example, confirming the reason for a TC 971 on a particular module, or asking for a 60-day collection hold while you prepare an installment agreement request) rather than spending the call establishing baseline facts that TDS already told you.

When PPS is necessary even with TDS access

TDS does not let you take any action on an account. It is a read-only tool. Everything that requires IRS action (placing a hold, requesting a call-back, confirming a specific IRS unit assignment, or escalating a matter) still requires a PPS call, Taxpayer Assistance Center contact, or a formal written request. The two tools are not substitutes; they are the preparation and the execution steps of the same workflow.

Annual Maintenance: Re-Verifying Credentials, Updating CAF, and What Happens When Access Lapses

IRS e-Services access is not a one-time setup task. Credentials can lapse, CAF records can become stale, and tool features change. The following annual maintenance steps keep your practitioner digital toolkit operational through every filing season.

Security and Data Protection: How e-Services Access Interacts With Your WISP

Your IRS e-Services credentials are among the highest-value targets for tax-related identity theft. A compromised e-Services account gives an attacker access to client transcript data and potentially the ability to submit fraudulent authorization requests. Your Written Information Security Plan (WISP) should specifically address e-Services credentials and the security protocols governing their use.

E-Services and your WISP: specific coverage areas

Your WISP should address: (1) how e-Services credentials are stored (a password manager, not a spreadsheet or sticky note); (2) who in your practice is authorized to access e-Services and TDS; (3) the procedure for revoking access when an employee who had e-Services credentials leaves the firm; (4) multi-factor authentication settings and how backup codes are stored; and (5) the incident response protocol if you suspect your e-Services credentials have been compromised. Contact the IRS e-Services help desk immediately if you believe your credentials have been accessed without authorization, and report the incident through the appropriate IRS Security channel.

Workflow Integration: How TaxWise Connects With IRS e-Services Credentials for E-File and TDS

For practitioners using TaxWise as their tax preparation platform, e-Services credentials are not a separate workflow layer; they are embedded in the e-file submission and acknowledgment workflow. TaxWise transmits returns through the authorized e-file channel, and the EFIN associated with your e-Services account is the credential that authorizes those transmissions.

How TaxWise uses your EFIN and e-Services credentials

TaxWise is configured with your EFIN as part of the initial software setup. That EFIN is transmitted with every return you e-file through TaxWise. The IRS validates the EFIN against its records in the e-Services system before accepting the submission. If your EFIN status in e-Services is inactive, suspended, or has a mismatch, return transmissions will be rejected. Maintaining an active and accurate EFIN status in the e-Services system is therefore a prerequisite for uninterrupted e-file operation through TaxWise.

TDS pulls within your TaxWise workflow

When a TaxWise practitioner needs client transcript data for a return in progress (for example, to confirm prior-year AGI for prior-year PIN e-file authentication, or to pull income data for a delinquent return), the most efficient workflow is to pull the relevant transcript through TDS in e-Services, then transfer the relevant line items into the TaxWise return. The transcript data is not automatically populated into TaxWise from TDS; the practitioner reviews the transcript and enters or confirms the values manually. This manual step is the current integration boundary between the IRS e-Services system and TaxWise. For delinquent multi-year return preparation, pulling all Wage and Income Transcripts through TDS before opening TaxWise returns significantly streamlines the data entry process.

Related Guides in the Practitioner Digital Infrastructure Cluster

IRS e-Services is one layer of the practitioner credential and digital infrastructure stack. The following guides cover the underlying credentials, authorizations, and workflows that connect to effective e-Services use:

• PTIN Registration Guide: obtaining and maintaining your Preparer Tax Identification Number, the credential prerequisite for e-Services access
• Form 2848 and CAF Registration Guide: the authorization form that populates the CAF and enables TDS transcript access
• IRS Transcript Guide for Tax Practitioners: a complete breakdown of transcript types, transaction codes, and how to read account transcript data for resolution and compliance work
• Practitioner Priority Service Line Guide: how to use PPS in combination with TDS for complex client matters
• Engagement Letter and Client Intake Guide: how to build Form 2848 authorization into your client onboarding workflow

Frequently Asked Questions