This guide summarizes the IRS’s own e-file provider pages, reviewed on 26 October 2026. Procedures change, so confirm each step on the IRS “Become an authorized e-file provider” page before you apply. Cloud Innovics is not affiliated with the IRS.
An Electronic Filing Identification Number (EFIN) is what identifies your firm to the IRS when you e-file returns for clients. You only get one by completing the IRS e-file application, and the IRS says approval can take up to 45 days. If you want to e-file from the first day of the season, this is the application not to leave until January.
What an EFIN Is and Who Applies
A firm that prepares returns and wants to e-file them for clients applies to be an authorized IRS e-file provider and chooses the Electronic Return Originator (ERO) option. The IRS lists other provider types, such as transmitters and software developers, but a typical tax practice applies as an ERO.
The application names the firm and each Principal and Responsible Official in it. The IRS says you can only obtain an EFIN by completing the IRS e-file application: EFINs cannot be bought, leased, rented, sold or transferred.
Before You Start
- An IRS e-Services account. The application is inside e-Services. You sign in to an existing account or create one, and the IRS says each Principal and Responsible Official needs an account before the application is submitted.
- Firm details: the firm’s identification information.
- Details for each Principal and Responsible Official in the firm.
- Professional credentials, if you have them. A Principal or Responsible Official who is certified or licensed (the IRS gives attorney, CPA and enrolled agent as examples) enters their current professional status.
- Time for fingerprints, if you do not have those credentials (see below).
The Application, Step by Step
- Open the e-file application in e-Services and sign in or create your account.
- Enter the firm’s identification information and the information for each Principal and Responsible Official.
- Choose your e-file provider option. A return preparer who e-files for clients selects Electronic Return Originator.
- Enter professional credentials for anyone who has them, or arrange fingerprints for anyone who does not.
- Submit the application and keep the tracking number the system gives you.
You do not have to finish in one sitting: the IRS says you can save your progress and come back later.
Fingerprints: Who Needs Them
The IRS says that each Principal or Responsible Official who does not provide professional credentials must be fingerprinted through the IRS authorized vendor. Each person schedules their own Livescan appointment, and the scheduling tool lists locations within a 120-mile radius. The reminder lists the forms of ID to bring. An earlier IRS tax tip describes this fingerprinting service as free.
The Suitability Check
While it processes the application, the IRS may check the firm and each Principal and Responsible Official. The checks can include credit, tax compliance, criminal background, and any past failure to follow e-file requirements. File and pay your own returns on time before you apply.
How Long It Takes
The IRS says: “it can take up to 45 days from the date of submission for the IRS to approve your e-file application.” If you are approved, the IRS sends an acceptance letter with your EFIN. Plan for that delay: a firm that applies in mid-January may not be able to e-file on opening day.
Cost
We did not find an application fee on the IRS pages reviewed for this article. Check the IRS application page for the latest. Be wary of any outside service that charges you to “get” an EFIN: the application is the IRS’s own and is made through your e-Services account.
After You Have Your EFIN: Keep It Safe
An EFIN identifies your firm, and the IRS warns that tax professionals are prime targets for criminals. IRS security guidance says to:
- Check how many returns have been filed under your EFIN in e-Services, especially during the season.
- Call the IRS e-Help Desk at 866-255-0654 if your own records do not match what e-Services shows, or if anything else looks suspicious in your account.
- Use anti-virus software, strong and unique passwords, and two-factor authentication, and watch for phishing emails.
Common Mistakes
- Applying too late. Up to 45 days is long when the season starts in late January.
- Forgetting someone. Every Principal and Responsible Official on the application needs an e-Services account and, if they lack credentials, fingerprints.
- Losing the tracking number. Save it after you submit.
- Sharing the EFIN loosely. It cannot be transferred, and staff should not use it on other firms’ returns.
Once You Can E-File: Check Your Setup
An EFIN is only useful if your tax software is ready and your preparers can reach it. Cloud Innovics hosts Drake, Lacerte, ProSeries and ATX on secure cloud servers so a whole team can work in the same environment, and you keep your own software license. If you are also renewing credentials this season, see our guide to PTIN renewal for 2027.
Sources: IRS pages “Become an authorized e-file provider” (reviewed 5 Mar 2026) and Publication 3112 “IRS e-file Application & Participation”; IRS Tax Tips 2023-122 and 2021-182 (archival). Check the IRS pages for the latest details.