EFIN at a glance
| Item | EFIN |
|---|---|
| IRS fee | None ("currently there is no fee to obtain an EFIN") |
| Who owns it | Your firm, not you personally (EIN, or SSN for a sole proprietor) |
| Where to apply | IRS e-Services, e-file application |
| Provider option for preparers | Electronic Return Originator (ERO) |
| Processing time | Up to 45 days after you submit |
| Fingerprints | Required for owners and officials who aren't attorneys, CPAs or enrolled agents |
| Transferable? | No, not even if you sell the business |
| Changes | Update the application within 30 days of any change |
PTIN vs EFIN in one minute
A PTIN belongs to you as an individual preparer and goes on every return you sign. An EFIN belongs to your firm and authorizes it to e-file. If you'll run your own office, you need both: a PTIN for every paid preparer, and one EFIN application for the firm. Start with the PTIN guide, or see the side-by-side EFIN vs PTIN comparison.
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Before you apply
Have these ready so the application doesn't stall halfway:
- Your firm's structure. A sole proprietor can apply under their SSN; an LLC, partnership or corporation applies under its EIN, so get the EIN first.
- Who will be listed. Every application names a Principal, a Responsible Official and a primary contact (one person can be all three). Partnerships list each partner with 5% or more; corporations list the president, vice president, secretary and treasurer.
- An e-Services account for each of those people, with identity verified through IRS Secure Access.
- Your office address(es). Each location that transmits returns needs its own application.
- Professional credential details (attorney, CPA or enrolled agent), if any. Without one, you'll be scheduled for fingerprints.
- Your own tax filings in order. The suitability check looks at tax compliance, so file any missing returns and arrange any balance due before you apply.
How to apply for an EFIN, step by step
- 1. Create or sign in to IRS e-Services for every Principal and Responsible Official. The firm's application can't move forward until those accounts are approved.
- 2. Start the e-file application in e-Services. You can save and come back.
- 3. Enter your firm's information: legal name, EIN or SSN, address, phone and office locations.
- 4. Add each Principal and Responsible Official and their contact details.
- 5. Choose your provider option. Preparers who e-file their clients' returns choose Electronic Return Originator (ERO).
- 6. Enter professional status or get fingerprinted. Attorneys, CPAs and enrolled agents enter their current credential. Everyone else schedules a Livescan fingerprint appointment with the IRS-authorized vendor through the link on the application summary page; locations are in all 50 states.
- 7. Sign the Terms of Agreement and submit. Each listed person signs.
- 8. Pass the suitability check. The IRS may review credit, tax compliance, criminal background and any past e-file noncompliance.
- 9. Watch for your acceptance letter. It includes your EFIN. Allow up to 45 days from submission.
When to apply for the 2027 season
Count back from the start of the filing season in late January. Allow up to 45 days for the IRS, plus time to book a fingerprint appointment, then time to set up your software and enroll in bank products once your EFIN arrives.
| Apply by | Approval by (up to 45 days) | Where that leaves you |
|---|---|---|
| Late October | Mid-December | Comfortable: time for software setup, bank-product enrollment and training |
| Mid-November | Late December | Workable: set up software as soon as the letter arrives |
| Mid-December | Late January | Tight: you may open after the season starts |
| January | February or later | Risky: you may miss the early-season refund rush |
What can slow your EFIN down
Most delays come from the steps the IRS has to verify, not from the form itself:
- A Principal or Responsible Official whose e-Services account isn't set up or verified yet
- A fingerprint appointment that hasn't been booked or kept
- Unfiled returns or unresolved balances found in the tax-compliance check
- Firm details that don't match IRS records, such as an EIN name that differs from what you entered
After you get your EFIN
Enter your EFIN in your professional tax software and complete bank-product enrollment if you'll offer refund transfers. Then keep the EFIN in good standing:
- Update the application within 30 days of any change to people, addresses or phone numbers. Late updates can get your EFIN inactivated and your returns rejected.
- Check your EFIN status weekly during filing season in e-Services and compare the return count with your own records. If it's higher than what you sent, call the IRS e-Help Desk at 866-255-0654.
- Protect it. Your EFIN can't be lent, sold or transferred. Put a written data security plan in place (IRS Publication 4557 explains what it should cover).
- Opening a second location? Each office location that transmits returns needs its own application.
No EFIN yet?
If the season is close and your EFIN isn't approved, you still have legitimate options, and a few offers to avoid. See starting a tax business without an EFIN. For the full order of steps — PTIN, EFIN, entity, software, bank products — use the tax office launch guide, and check your state's preparer rules.
EFIN FAQ
How much does an EFIN cost?
Nothing. The IRS says there is currently no fee to obtain an EFIN, but you must complete the e-file application and pass a suitability check.
Can I get an EFIN with bad credit?
Usually. The suitability check may involve a credit check, but the denial reasons in IRS Publication 3112 don't include a low credit score. Unfiled returns, unpaid taxes without an installment agreement and certain criminal history are what get applications denied. See can you get an EFIN with bad credit?
How long does it take to get an EFIN?
The IRS says to allow up to 45 days from when you submit the application. Fingerprint scheduling can add time, so apply in October or early November for the 2027 season.
Do I need fingerprints for an EFIN?
Only if you aren't an attorney, CPA or enrolled agent. Non-credentialed Principals and Responsible Officials are fingerprinted by an IRS-authorized vendor using Livescan; you book the appointment from the application summary page.
Can I use someone else's EFIN?
No. An EFIN belongs to the firm that applied for it and can't be transferred, lent or sold. Another firm can e-file returns you prepare only if you work for that firm. See starting a tax business without an EFIN.
Do I need a new EFIN every year?
No. Your EFIN stays active as long as you keep the application up to date (within 30 days of changes) and stay in good standing. Your PTIN, by contrast, must be renewed every year.
Do I need an EFIN for each office?
Each office location where e-file transmissions happen needs its own EFIN application.
Who do I call with EFIN questions?
The IRS e-Help Desk for tax professionals at 866-255-0654.
Is a PTIN the same as an EFIN?
No. A PTIN identifies you as a paid preparer; an EFIN authorizes your firm to e-file. See EFIN vs PTIN.
Sources
Program rules change; confirm current requirements with the IRS and your providers.