EFIN (Electronic Filing Identification Number)
Who Needs an EFIN?
An EFIN is required for any authorized IRS e-file provider, including:
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Electronic Return Originators (EROs)
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Tax preparers or firms that submit e-filed returns to the IRS.
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Example: A CPA firm e-filing client tax returns.
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Software Developers
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Companies creating tax prep software for e-filing.
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Transmitters
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Entities that send returns electronically to the IRS (e.g., large tax prep chains).
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Intermediate Service Providers
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Companies that process e-file data between EROs and transmitters.
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Reporting Agents
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Businesses filing payroll/employment tax returns for clients.
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Online Filing Providers
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Platforms offering self-prep e-file services (e.g., TurboTax, TaxAct).
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EFIN Revocation Rules (Recap)
| Cause for Revocation | Appeal Allowed? | Reapplication? |
|---|---|---|
| Federal/state court order | ❌ No | ✅ If order lifted |
| Legal action (e.g., fraud ban) | ❌ No | ✅ If resolved |
Cheat Sheet
┌───────────────────────────────┐
│ **Who Needs an EFIN?** │
├───────────────────────────────┤
│ 1. EROs (Tax Preparers) │
│ 2. Software Developers │
│ 3. Transmitters │
│ 4. Intermediate Providers │
│ 5. Reporting Agents │
│ 6. Online Filing Platforms │
└───────────────────────────────┘
┌───────────────────────────────┐
│ **EFIN Revocation** │
├───────────────────────────────┤
│ 🚫 Court order → No appeal │
│ 🔄 Reapply if ban is lifted │
└───────────────────────────────┘
Exam Tip:
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EFIN = Mandatory for e-file providers (not individual taxpayers).
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Revocation is final if court-ordered (no appeals).
Mnemonic:
"EFIN = Every Filing Involves Numbers" (for authorized e-file providers).