What are the EFIN requirements?
Effective in the tax year 2011, federal legislation mandates anyone filing more than 10 returns must electronically file. Before you can electronically file tax returns, you must apply to become an Authorized e-File Provider with the IRS and obtain an EFIN.
EFINs may cover more than one fixed location to collect data and prepare returns but cannot be used to initiate electronic transmissions from multiple locations. An "other than fixed" location would represent a mobile preparer, such as one who travels to a taxpayer's home to prepare the return. If a preparer has a "fixed" location, the EFIN would need to be assigned to that location. Otherwise only data collection and tax return preparation may occur there. The preparer could not transmit a return from a fixed location without an EFIN. Read more >
Once you have submitted your application to become an Authorized e-File Provider, you will need to send a fingerprint set to the IRS so they can administer a suitability check. This may include a credit check, a criminal background check, a tax compliance check and a check for previous non-compliance with IRS e-File requirements.
If you have more questions on whether or not to obtain your EFIN, visit the FAQ's page on the IRS website.