An EFIN (Electronic Filing Identification Number) is the number the IRS gives a firm once its IRS e-file application is accepted, and you need one to e-file clients' returns. You apply through IRS e-Services and pass a suitability check; the IRS says it takes up to 45 days and there is no fee (IRS e-file requirement FAQ).
What an EFIN Is
The IRS uses an EFIN to identify firms that have completed the IRS e-file application and become authorized IRS e-file providers. Once a firm's application is approved and it passes the suitability check, the IRS sends an acceptance letter that includes the EFIN (IRS EFIN FAQ). The firm owns it (IRS EFIN FAQ). The EFIN travels with the electronic data of every return you transmit (IRS PTIN FAQ).
EFINs are issued per firm, so one EFIN covers every preparer in the firm, and a sole proprietorship counts as a firm (IRS e-file requirement FAQ). But each fixed office location that originates e-filed returns needs its own application and its own EFIN (Publication 3112).
Who Needs an EFIN
Any firm that will e-file clients' returns. On the application, such a preparer chooses the Electronic Return Originator (ERO) option (IRS).
For most paid preparers, e-filing isn't optional. A specified tax return preparer, one who reasonably expects to file 11 or more individual, trust or estate income tax returns in a calendar year, must e-file them. A firm counts in the aggregate: if the firm expects 11 or more, every member must e-file, even one who files fewer. Clients can still choose paper, and a preparer can ask for a hardship waiver on Form 8944 (IRS e-file requirement FAQ).
Each principal and responsible official on the application must be a U.S. citizen or lawful permanent resident, at least 18 on the date of application, and meet any state and local licensing or bonding rules for preparing returns (Publication 3112).
How to Apply for an EFIN, Step by Step
The IRS lists three steps: access the application, submit it, pass a suitability check (IRS). In practice:
- Get into e-Services. The application lives in e-Services, under E-file Provider Services; you sign in with an existing account or create one (IRS). Every principal and responsible official needs their own e-Services account and must enter their information before the application can be submitted (Publication 3112).
- Enter your firm and choose ERO. Select E-file Provider Services, then Access e-file Application, enter your firm's identification information, and pick Electronic Return Originator if you'll e-file for clients (Publication 3112).
- List your principals and responsible officials. For each one: name, Social Security number, date of birth, email and citizenship status. A sole proprietor is the principal; in a partnership, each partner with 5% or more; in a corporation, the president, vice-president, secretary and treasurer (Publication 3112). You also need a primary contact, and one person can fill all three roles (IRS EFIN FAQ).
- Enter credentials, if you have them. Attorneys, CPAs, enrolled agents, officers of publicly held corporations and bonded bank officials enter their professional status: credential number, jurisdiction and expiration. Everyone else must be fingerprinted by the IRS authorized vendor (Publication 3112).
- Sign and submit. Each principal and responsible official accepts the terms of agreement with the PIN from their Secure Access account, declaring under penalty of perjury that their information is true. Submit, and keep the tracking number (Publication 3112).
- Book fingerprint appointments. Once the application is submitted, each principal and responsible official who needs fingerprints books their own appointment through the scheduling link in the Terms of Agreement Signature(s) & Personal Information section of the application summary page (IRS; Publication 3112).
- Pass the suitability check. The IRS checks the firm and everyone listed. It may include a credit check, a tax compliance check, a criminal background check, and a check for past non-compliance with e-file rules (IRS; Publication 3112).
- Get your acceptance letter. If the application is approved, the IRS sends an acceptance letter with your EFIN (IRS).
How Long It Takes
Up to 45 days from submission, and the IRS tells applicants to plan for it (IRS; Publication 3112). Don't collect returns early: Publication 3112 lists "Stockpiling returns prior to official acceptance to participate in IRS e-file" among the reasons the IRS can deny an application (Publication 3112).
What an EFIN Costs
Nothing: "Currently there is no fee to obtain an EFIN" (IRS EFIN FAQ). The IRS pages we read don't say whether the fingerprinting vendor charges for an appointment, so ask when you book. Only the IRS can issue an EFIN, and a provider caught renting, leasing or buying another provider's EFIN is sanctioned (Publication 3112).
How to Check Your Status and Find Your EFIN
- While you wait: follow the application's status on its Application Summary in e-Services (Publication 3112). For help, call the IRS e-help Desk at 866-255-0654, 6:30 a.m. to 6 p.m. Central (IRS EFIN FAQ).
- Your EFIN: it's in the acceptance letter. You can also print your e-file application summary from e-Services, which the IRS suggests for proving to another provider that you're authorized (IRS EFIN FAQ).
- The EFIN Status page: in e-Services, select your organization, select the View/Edit icon, then choose EFIN Status from the menu at the top of the Application Summary screen. The EFIN Stats at the bottom show how many returns the IRS received under your EFIN, updated weekly (IRS).
EFIN vs PTIN
A PTIN identifies you as a paid preparer; an EFIN identifies the firm allowed to e-file. The IRS says most preparers need both.
| PTIN | EFIN | |
|---|---|---|
| Issued to | Individual preparers, one each | The firm; a sole proprietorship counts as a firm |
| Who needs one | Anyone paid to prepare all or substantially all of a federal return, and every enrolled agent | Firms that e-file returns |
| Fee | $18.75 for 2026, non-refundable | None |
| Renewal | Expires December 31; renew every year | No yearly reapplication while you keep e-filing and stay suitable |
| How you get it | Online in about 15 minutes, or Form W-12 on paper (about six weeks) | e-file application in e-Services; up to 45 days |
Table sources: PTIN FAQ, PTIN requirements, PTIN renewal FAQ, e-file requirement FAQ, Publication 3112. See also our PTIN renewal guide.
Keeping Your EFIN Active
- Update the application within 30 days of a change to the people on it, your addresses or phone numbers; otherwise the IRS may inactivate the EFIN (IRS). It also inactivates an EFIN when its mail is undeliverable or a deceased principal or responsible official isn't removed within 30 days, and rejects your returns until you update (Publication 3112).
- Keep e-filing. Accepted providers don't reapply each year, but a provider that e-files no returns in both the current and prior processing year may be notified of removal; reply within 60 days to ask for reactivation, or reapply (Publication 3112).
- New office or new EIN, new application. Each new fixed location that originates e-filed returns needs one, and so does any change that needs a new EIN; turning a sole proprietorship into a corporation generally does (Publication 3112).
- It doesn't transfer. If you sell or give away the business, the new owner must get their own EFIN (IRS EFIN FAQ).
Keeping Your EFIN Safe
During filing season, check your EFIN Status page and match the returns the IRS received against your own records; if it shows significantly more than you transmitted, call the e-help Desk. When the IRS finds a compromised EFIN it inactivates it, returns filed under it hit Business Rule 905, and a principal or responsible official who calls and passes authentication gets a new EFIN (IRS EFIN FAQ; IRS).
Criminals pose as the IRS or e-Services to steal passwords and EFINs, so sign in at IRS.gov rather than through an email link. The IRS also tells providers to keep a data security plan (IRS); our guide to security plan requirements for tax preparers covers that, and the guide to IRS Publication 1345 covers the rules you follow once you e-file.
After the EFIN
Our IRS e-file setup guide covers the rest of getting e-file ready, and the free tax season checklist covers pre-season. FinishTax isn't tax software and doesn't transmit returns; it runs the client side of the season: organizers, documents, e-signature for Form 8879 and invoicing. It's free for up to 3 clients, with documents and e-signature from $29 a month.
FAQ
What is an EFIN number?
The Electronic Filing Identification Number the IRS assigns to a firm accepted as an authorized IRS e-file provider. It comes in the acceptance letter, and providers need one to e-file returns (IRS EFIN FAQ).
How long does it take to get an EFIN?
Up to 45 days from the date you submit the e-file application, according to the IRS (IRS e-file provider page).
Does it cost anything to get an EFIN?
No. The IRS says there is currently no fee to obtain an EFIN (IRS EFIN FAQ).
What is the difference between an EFIN and a PTIN?
A PTIN identifies you as a paid preparer and is renewed every year. An EFIN identifies the firm authorized to e-file and has no yearly reapplication. The IRS says most preparers need both (IRS PTIN FAQ).
Does every preparer in my firm need an EFIN?
No. One EFIN covers every preparer in the firm, though each office location that originates e-filed returns needs its own. Each preparer still needs their own PTIN (IRS e-file requirement FAQ; Publication 3112).
How do I check my EFIN status?
In e-Services, select your organization and the View/Edit icon, then EFIN Status on the Application Summary screen. Its weekly EFIN Stats count the returns the IRS received under your EFIN (IRS EFIN guidance).
Sources
IRS pages and publications, each fetched on September 30, 2026:
- Become an authorized e-file provider: https://www.irs.gov/e-file-providers/become-an-authorized-e-file-provider
- FAQs about electronic filing identification numbers (EFIN): https://www.irs.gov/e-file-providers/faqs-about-electronic-filing-identification-numbers-efin
- How to maintain, monitor and protect your EFIN: https://www.irs.gov/tax-professionals/how-to-maintain-monitor-and-protect-your-efin
- Publication 3112, IRS e-file Application and Participation (Rev. 11-2025): https://www.irs.gov/pub/irs-pdf/p3112.pdf
- FAQ, e-file requirements for specified tax return preparers: https://www.irs.gov/e-file-providers/frequently-asked-questions-e-file-requirements-for-specified-tax-return-preparers-sometimes-referred-to-as-the-e-file-mandate
- FAQ, Do I need a PTIN?: https://www.irs.gov/tax-professionals/frequently-asked-questions-do-i-need-a-ptin
- PTIN requirements for tax return preparers: https://www.irs.gov/tax-professionals/ptin-requirements-for-tax-return-preparers
- FAQ, PTIN application and renewal assistance: https://www.irs.gov/tax-professionals/frequently-asked-questions-ptin-application-renewal-assistance