Electronic Filing Requirement For Tax Return Preparers 2026

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  1. Click ‘Get Form’ to open the Electronic Filing Requirement For Tax Return Preparers in our editor.
  2. Begin by filling out the Taxpayer Information section. Use black ink only and enter your legal last name, first name, middle initial, and social security number. If filing jointly, include your spouse's information as well.
  3. Provide your address details including street number, city, state, and zip code. Don’t forget to add your daytime phone number and email address for communication purposes.
  4. In the Attachments section, check the applicable boxes to identify which documents you are submitting. Ensure that you attach all required documentation based on the credits claimed.
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Its important to keep in mind that not everyone can get an EFIN number. Those with unpaid tax debts, felony convictions related to financial crimes, a fraudulent filing history, and past non-compliance with e-file requirements can all disqualify applicants from being approved.
To e-file more than five tax returns, youll need: To submit an application to the IRS to become an authorized e-file provider. An IRS-provided Preparer Tax Identification Number (PTIN). An IRS-provided Electronic Filing Identification Number (EFIN).
California law requires business entities that prepare an original or amended return using tax preparation software to electronically file (e-file) their return with us.
To become a CTEC registered tax preparer, you must: Take a 60-hour qualifying education course from a CTEC approved provider within the past 18 months. Purchase a $5,000 tax preparer bond from an insurance/surety agent. Get a Preparer Tax Identification Number (PTIN) from the IRS.
This suitability check may involve: a credit check; a tax compliance check; a criminal background check; and a check for prior non-compliance with IRS e-file requirements. If your application is approved, the IRS will send you an acceptance letter with your Electronic Filing Identification Number (EFIN).

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EFINs are not issued to individuals who are not tax professionals or who do not meet IRS requirements for e-filing. For example, individuals who only prepare their own tax returns do not need an EFIN and, therefore, cannot obtain one.
Individual Income Tax: Paid tax preparers who prepare, or employ people to prepare, 50 or more individual income tax returns a year are required to file electronically. If they prepare 50 or more returns in a taxable year, then for each year after, they must file all individual income tax returns electronically.
This process may include a credit check, a tax compliance check, a criminal background check, and a check for prior non-compliance with IRS e-file requirements. Once approved, you will receive an acceptance letter from the IRS containing your Electronic Filing Identification Number (EFIN).

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