George4Tacks
Level 15

Correct me if I am wrong, but in the back of my mine I think I learned somewhere that in this situation, the employee/preparer is a paid preparer. They work for the firm and are paid to prepare this return. That would require a PTIN https://www.irs.gov/tax-professionals/frequently-asked-questions-do-i-need-a-ptin 

As Tracy said, EFIN only if e-filing. 


Here's wishing you many Happy Returns
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