How to Get an EFIN: The IRS Application, Step by Step

What an EFIN does

An Electronic Filing Identification Number identifies a firm that completed the IRS e-file application and was accepted as an authorized provider. The firm owns the EFIN. A sole proprietor may apply using an employer identification number or the owner’s Social Security number, according to the IRS.

A PTIN identifies an individual paid preparer. An EFIN identifies an approved firm in the e-file system. A solo owner who prepares and electronically files client returns will usually deal with both. An employee generally works within the employer’s approved e-file operation and does not take that firm’s EFIN when leaving.

Choose the provider role carefully. A return-preparation firm that originates electronic returns for clients generally selects Electronic Return Originator, or ERO. Publication 3112 describes the available provider roles and their duties.

Settle these facts before opening the application

1. Confirm the exact legal name, tax identification number, physical address, and business structure.
2. Identify every principal and responsible official who must appear on the application.
3. Decide which e-file provider role the firm will perform.
4. Confirm each listed person can access an IRS account and complete identity verification.
5. Gather current professional-license information for any attorney, CPA, or enrolled agent listed.
6. Leave enough calendar time for fingerprints when the IRS process requires them.

Do not guess at ownership percentages or use a casual trade name where the form asks for the legal entity. A later entity change can affect who owns the EFIN because the number is firm-specific and cannot be transferred.

The three IRS application steps

1. Access the e-file application through e-Services

Each person who needs access uses an individual IRS account. Enter the e-file provider application from the IRS e-Services area. Account access and firm approval are separate: signing in successfully does not mean the firm has an EFIN.

2. Complete and submit the firm application

Enter the firm’s identifying information, principals, responsible officials, contacts, and provider role. Review names, addresses, tax identification numbers, and professional status before submission. Save a dated copy of the application summary for the firm’s records.

3. Complete suitability requirements

The IRS suitability review may include tax-compliance, credit, criminal-background, and prior e-file compliance checks. Principals and responsible officials who do not provide qualifying professional status generally must schedule electronic fingerprinting through the IRS-authorized vendor. Follow the instruction presented in the submitted application instead of sending fingerprints independently.

If approved, the IRS sends an acceptance letter containing the EFIN. Do not advertise federal e-file service as available until the firm is accepted and its software setup has been tested.

A 60-day planning window

The IRS maximum estimate is 45 days, but a practice needs time on both sides of the application. This planning window is an operating estimate, not an IRS service promise:

1. Days 1 to 7: finalize the entity, owners, addresses, responsible officials, and provider role.
2. Days 8 to 10: complete account access, submit the application, and schedule any required fingerprinting.
3. Days 11 to 45: monitor the application and respond to IRS requests without opening duplicate applications.
4. Days 46 to 60: configure the approved EFIN in professional software, run controlled test workflows, and document rejected-return handling.

Count backward from the date the practice expects to transmit its first client return. Applying 45 days before that date leaves no room for software testing or corrections.

Protect the number after approval

An EFIN is a sensitive firm identifier. The IRS tells firms to review the e-file application periodically, update specified changes within 30 days, and compare the number of returns filed under the EFIN with internal records. An unexplained count can be a sign of unauthorized use.

• Restrict e-Services and software access to people with a business need.
• Use separate accounts and multi-factor authentication; never share sign-in credentials.
• Keep the application’s principals, responsible officials, address, phone, and firm details accurate.
• Review acknowledgement reports and e-file counts during the season.
• Contact the IRS e-help desk promptly if the EFIN may be compromised.

A sale of the practice does not transfer the EFIN to the buyer. A change in entity or ownership can require a new application. Check Publication 3112 and the current e-file application guidance before making structural changes.

Build an application record you can audit

Keep one internal record with the submission date, application tracking details, listed people and roles, fingerprint completion dates, IRS correspondence, acceptance letter, software activation date, and the next quarterly application review. Do not place passwords or identity documents in that record.

This small file solves a common operating problem: months later, someone can tell who is responsible, what the IRS approved, and whether the software configuration still matches the firm.

Primary source notes

Federal application facts reviewed July 22, 2026. Review again before submitting and whenever the firm changes.

• IRS: Become an authorized e-file provider
• IRS: EFIN frequently asked questions
• IRS: Maintain, monitor, and protect an EFIN
• IRS: PTIN and EFIN distinction
• IRS Publication 3112: e-file application and participation