What you can do without an EFIN
| Option | Allowed? | Good for |
|---|---|---|
| Prepare returns for pay with your PTIN | Yes | Every preparer; the PTIN is required either way |
| Work for a firm that has an EFIN, which e-files your returns | Yes, if you're that firm's employee | Your first season while your EFIN is pending |
| File clients' returns on paper | Only if you'll file 10 or fewer covered returns a year | Very small practices, not a growing office |
| E-file under another firm's EFIN as an independent business | No | Nothing: the EFIN isn't yours to use |
| Buy, rent or "borrow" an EFIN | No | Nothing: EFINs aren't transferable |
Option 1: Apply for your own EFIN now
This is the only path to e-filing under your own name. There's no IRS fee, you apply in IRS e-Services, and approval can take up to 45 days, plus time for fingerprints if you're not an attorney, CPA or enrolled agent. Applying in October or early November usually means an EFIN before the season opens in late January. Step-by-step: how to get an EFIN.
Want your own office for 2027, under your own EFIN?
We walk you through your EFIN application, set up your software and bank products, and help you get clients. $0 upfront; your office files under its own EFIN.
Option 2: Work for an office that has an EFIN
The IRS lets an authorized firm e-file returns prepared by its own preparers. So while your application is pending, you can work as a preparer in an established office, under its EFIN, and build experience and clients. The returns go out under that firm, as its employee — not as your own business.
Option 3: Paper filing (only for a very small practice)
Preparers, and firms in total, that expect to file 11 or more covered individual returns in a year must e-file them. Below that, paper filing is allowed, but it's slow, refunds take longer, and you can't offer bank products such as refund transfers. It's a stopgap, not a plan for an office.
Offers to avoid: "use our EFIN"
Some programs advertise that you can start without an EFIN by filing under theirs. Read the terms carefully. The IRS says an EFIN can't be transferred and lists using an EFIN that isn't associated with your firm as invalid use. The risks fall on you and your clients:
- Returns can be rejected and the EFIN inactivated mid-season
- Your clients' refunds are tied to someone else's standing with the IRS
- The IRS can review compromised or misused EFINs for further action, including fraud referrals
"Tax preparation partnership, no EFIN needed": how these offers work
Search for a way to start without an EFIN and you'll find "partnership", "sub-office" and "work under our EFIN" programs. They come in two very different shapes:
You join their firm. You prepare returns as the firm's employee or seasonal preparer, the firm e-files under its EFIN, and the clients are the firm's. That's allowed, and it's a sensible first season, but it isn't your own business.
You run your own business on their EFIN. You find the clients and keep your own brand, but the returns are e-filed under the program's EFIN. That's the arrangement the IRS rules on non-transferable EFINs are about, and it leaves your clients exposed if that EFIN is suspended. If a program can't explain clearly which of these you'd be, treat it as the second.
Questions to ask before you sign any "no EFIN" program
- Whose EFIN and PTIN go on each return? Your PTIN should be on every return you prepare. If the EFIN isn't yours, you should be that firm's employee.
- Am I an employee or an independent business? Get it in writing. Being paid on a 1099 as your own business while filing under their EFIN is the arrangement to avoid.
- Who owns the client list? If you leave after the season, can you take your clients to your own EFIN?
- What happens if their EFIN is suspended mid-season? Ask how many offices file under it and what their plan is.
- What comes out of each refund? List every per-return, bank-product and transmission fee, and who sets them.
- Will they help you get your own EFIN? A legitimate program treats this as a first-season bridge, not a permanent setup.
Common reasons an EFIN takes longer
There's no experience or education requirement for an EFIN, but the application stalls when something in it can't be verified. Before you submit, check:
- Every principal and responsible official on the application has their own IRS e-Services account and passed identity verification
- Fingerprints are booked for anyone who isn't an attorney, CPA, enrolled agent or other exempt professional
- Your own tax filings and payments are current. The suitability check reviews the tax compliance and criminal history of everyone listed
- Names, addresses and your SSN or EIN match IRS records exactly
- You check the application status in e-Services and answer any IRS request quickly
From no EFIN to your own office: a timeline
| When | Step |
|---|---|
| This week | Get or renew your 2027 PTIN; set up IRS e-Services for each owner |
| Next 1–2 weeks | Submit the e-file application; book fingerprints if needed |
| Up to 45 days later | EFIN acceptance letter arrives |
| As soon as it arrives | Set up your professional tax software and enroll in bank products |
| Late January | Filing season opens; e-file under your own EFIN |
How we help
As a partner office, we walk you through your EFIN application and business setup, then set up your professional tax software, bank products and local search presence, for $0 upfront. Your office e-files under its own EFIN. See pricing, or read the full tax office launch guide.
No-EFIN FAQ
Can I start a tax business without an EFIN?
You can prepare returns with a PTIN, but to e-file clients' returns under your own business, your firm needs its own EFIN. Apply now: there's no fee and approval takes up to 45 days.
Can I use another preparer's EFIN?
Only as that firm's employee, with the firm e-filing the returns. An EFIN can't be transferred, and using one that isn't associated with your firm is invalid use.
Can I file my clients' returns on paper instead?
Only if you (and your firm in total) expect to file 10 or fewer covered returns in the year. At 11 or more, the IRS requires you to e-file.
How fast can I get an EFIN?
The IRS says to allow up to 45 days after you submit the e-file application, plus time for fingerprints if you're not an attorney, CPA or enrolled agent. See how to get an EFIN.
Is a "no EFIN needed" program legitimate?
Check whether you'd be the firm's employee or an independent business. If you'd be running your own business while filing under someone else's EFIN, that's not allowed, and your clients' returns are at risk.
What is a tax preparation partnership with no EFIN?
Usually a program where returns you prepare are e-filed under the program's EFIN. As that firm's employee, that's allowed. As your own independent business, it isn't, because an EFIN can't be transferred or lent.
Can I get an EFIN with no experience?
Yes. The IRS has no experience or education requirement for an EFIN. You need a PTIN, IRS e-Services accounts for the people listed, fingerprints if you're not an exempt professional, and to pass the suitability check.
Can I prepare returns while my EFIN is pending?
Yes. With a PTIN you can prepare returns for pay. Until your EFIN is approved, you can't e-file them under your own business, so prepare as an employee of a firm that has one or wait to file.
Sources
Program rules change; confirm current requirements with the IRS and your providers.