If you plan to electronically file tax returns for clients, there's one credential you can't skip: an EFIN. New preparers often confuse it with a PTIN, discover the difference late, and find themselves scrambling weeks before the season opens. This guide explains exactly what an EFIN is, why you need it, and how to get one without the last-minute panic.
What an EFIN Is
EFIN stands for Electronic Filing Identification Number. It's a number the IRS issues to tax professionals and firms it has approved to participate in IRS e-file as an Authorized e-file Provider. In plain terms: the EFIN is what tells the IRS that this preparer or firm is cleared to transmit returns electronically. Without one, you can't e-file.
EFIN vs. PTIN: They're Not the Same
This is the confusion that trips up most new preparers, so it's worth being precise:
- PTIN (Preparer Tax Identification Number): required for anyone who prepares federal tax returns for compensation. It identifies you as a preparer and must be renewed each year.
- EFIN (Electronic Filing Identification Number): required to electronically file returns. It identifies the authorized e-file provider (you or your firm) and does not renew annually the way a PTIN does.
You need a PTIN to prepare returns and an EFIN to e-file them. A solo preparer who both prepares and e-files needs both.
Who Needs an EFIN
Any preparer or firm that wants to e-file returns — which, given the IRS e-file mandate for most paid preparers filing above a low threshold of returns, is nearly everyone running a real practice. If you'll transmit returns to the IRS electronically, you need an EFIN tied to your firm.
How to Get an EFIN: Step by Step
- Create an IRS e-Services account. This is the online portal where the e-file application lives. You'll go through the IRS's identity-verification process to set up the account.
- Complete and submit the IRS e-file application. You'll provide information about your firm, its structure, and the principals and responsible officials involved.
- Pass the suitability check. The IRS screens applicants, which can include a credit check, a tax-compliance check, and a criminal background check. Individuals who aren't already credentialed (for example, those who aren't attorneys, CPAs, or enrolled agents) are generally required to be fingerprinted as part of this step.
- Receive your EFIN. Once approved, the IRS issues your EFIN and you're cleared to e-file.
How Long It Takes — and Why Timing Matters
The approval process can take around 45 days, sometimes longer during busy periods. That timeline is the single biggest reason new preparers get stuck: applying in January doesn't leave enough runway before the season is in full swing. Apply months ahead — ideally in the fall — so your EFIN is in hand before you take on clients.
Does an EFIN Cost Anything?
The IRS does not charge a fee to apply for an EFIN. (Fingerprinting through an approved vendor may carry a small cost.) Be wary of anyone selling you an EFIN — you apply directly through the IRS.
After You Have It: Keep It in Good Standing
Your EFIN doesn't require annual renewal, but you're responsible for keeping your e-file application information current and protecting the number. It's good practice to periodically verify your EFIN status and the volume of returns filed under it through e-Services, so you'd catch any unauthorized use early.
The Bottom Line
An EFIN is your authorization to e-file, separate from the PTIN that authorizes you to prepare returns. The application is free but the suitability process takes weeks, so apply well before tax season. For a fuller walkthrough of getting set up to e-file as a new preparer, see our IRS e-file setup guide.