Federal E-filing Requirements and Eligibility

Apply to File Returns Electronically

To become an authorized e-file provider:

If your application is accepted, you may continue to participate in the program as long as you and your business meets and adheres to IRS e-file requirements.

This process can take up to 45 days to complete.

Receive Your EFIN

If you are approved, you'll receive an acceptance letter containing your credentials and your unique Electronic Filing Identification Number (EFIN), which must appear on all your e-filed returns.

You only complete the application once. After you have been authorized to participate, you will receive an acceptance letter before the start of every subsequent tax season, as long as all of the following are true:

  • Your address is up-to-date on IRS e-file Application records;
  • You transmitted at least one e-file that was acknowledged as accepted for the previous or the current year;
  • You are not denied, suspended, or expelled from participation in IRS e-file.

Preparers operating in California, New York, Maryland, and Oregon must meet additional requirements mandated by their respective State Agencies State or Local E-filing Requirements.

 

See Also:

Resources for E-filing