I agree filing F.8944 would be the way to go since:

1. your situation, being a foreign preparer who is issued an SSN and not living as well as working overseas, is not covered by the administrative exemptions; and
2. you are not generally eligible for an EFIN, which can only be issued to US citizens and legal resident aliens who are green card holders (at least at the present time).

However, there are issues beyond your eligibility for EFIN.  As an L-1 visa holder, you are authorized to work only for the employer that sponsored your visa based on the intra-company transfer and not engage in other business activities (even if your employment agreement doesn't prohibit that).  Doing otherwise would likely breach your immigration status and could impact your EA/CPA license.  You should, therefore, consult an experienced immigration attorney, preferably the one who processed yours, prior to starting any venture you have in mind.