1040 E-file: Requirements and Authorization

E-file Identification Number

You must have a valid E-file Identification Number (EFIN) to e-file a return. To receive an EFIN for your office, Form 8633 MUST be filed with the IRS. If your office had an EFIN last year, it is not necessarily valid this year (a valid EFIN must have had returns filed under it last year to remain valid). Once accepted, you do not have to reapply each year as long as you continue to file returns through IRS e-file and are not suspended from the IRS e-file program. You may also need to complete appropriate application or registration with a state before you can e-file that state return. For additional information on a specific state, check that state’s Web site.

Authorization to Participate in E-file Program

The IRS Regulations require a preparer to apply for permission to e-file tax returns. To request permission to participate in the e-file program, file Form 8633, Application to Participate in the IRS E-file Program, with the IRS.

After the application for participation is accepted, the IRS assigns an E-file Identification Number (commonly referred to as an EFIN) to your firm or office. You will use this EFIN throughout the e-file process.

The IRS-assigned EFIN applies to current and future tax years. You do not have to file Form 8633 each year as long as you continue to e-file returns through the IRS and are not suspended from the IRS e-file program. If you e-filed returns last year through the IRS e-file program, the EFIN continues to be valid for this tax year also.

E-file/1040_ef_overview_2.htm/TY2020

Last Modified: 08/13/2020

Last System Build: 09/13/2021