Circular 230 FAQs for e-services Access
What are we offering Circular 230 practitioners?
All Circular 230 attorneys, certified public accountants, and enrolled agents, whether they e-file client returns or not, now have unlimited access to e-services and the three incentive products without the usual e-file requirement.
Who are Circular 230 Practitioners?
There are three types of practitioners: Attorney, Certified Public Accountant (CPA) and Enrolled Agent.
Attorney means any person who is a member in good standing of the bar of the highest court of any State, territory, or possession of the United States, including a Commonwealth or the District of Columbia.
Certified public accountant (CPA) means any person who is duly qualified to practice as a certified public accountant in any State, territory, or possession of the United States, including a Commonwealth, or the District of Columbia.
Enrolled agent means any person who has earned the privilege of practicing or representing taxpayers before the Internal Revenue Service. Enrolled agents, like attorneys and certified public accountants (CPAs), are unrestricted as to which taxpayers they can represent, what types of tax matters they can handle, and before which IRS offices they can practice.
Why are we doing this?
e-services increase tax filing efficiency and save valuable time and resources for tax practitioners and the IRS. Our expansion of the e-services incentive products to a larger audience is due to high demand and continued requests from the tax practitioner community.
What are the e-services three incentive products?
Eligible tax professionals can complete disclosure authorization forms, and view and modify existing forms, all online. Disclosure Authorization allows tax professionals to electronically submit Form 2848, Power of Attorney and Declaration of Representative; and Form 8821, Tax Information Authorization. Disclosure Authorization expedites processing and issues a real-time acknowledgement of accepted submissions.
Electronic Account Resolution
Tax professionals using EAR can quickly resolve clients’ account problems by electronically sending and receiving inquiries about individual or business account problems, refunds, installment agreements, missing payments or notices. Tax professionals must have a power of attorney (Form 2848 only) on file before inquiring into a client’s account. Responses are delivered to a secure electronic mailbox within three business days. Use Disclosure Authorization to submit the Form 2848 to the IRS.
Transcript Delivery System
TDS resolves clients' need for return and account information quickly in a secure, online session. It allows eligible tax professionals, with a power of attorney (Form 2848 only) on file, to request and receive account transcripts, wage and income transcripts, tax return transcripts, and verification of non-filing letters for individual taxpayers and account transcripts for business taxpayers. Use Disclosure Authorization to submit the Form 2848 to the IRS.
Must I register for e-services in order to get the Incentive Products?
The first step is registering for e-services. Each user must register individually to create and have access to a secure mailbox. The registration process is a one-time automated process where the user selects a username, password and PIN that will be needed to log onto e-services. After verifying the information provided, the IRS will mail a registration notice containing a confirmation number to the registrant’s last known address of record. See the e-services registration page for more details.
The second step is to submit an online e-file application. Anyone who registers with
e-Services can create a new or revised application. You must follow the specific e-file application instructions created for the sole purpose of obtaining e-services.
Why must I complete an application?
Incentive product access is tied to the electronic filing application, and the completion of Suitability. The e-services products will be manually activated once individuals and the firm listed on the application pass suitability.
What form type do I choose?
You will need to select the Form 1040.
Do I need to provide my professional status information?
Yes. Attorney’s and Certified Public Accountants need to enter professional status information in their e-file application. This includes credential / License number, state or jurisdiction and expiration date (if any). Enrolled Agents only need to enter their Enrolled Agent number when completing the e-file application.
How will I know when my incentive products are activated?
You will receive an e-mail notice so please ensure the e-mail address you use on your e-file application is correct.
Can I provide the incentive products to other members of my firm?
No, you are not entitled to authorize any delegated users unless you are an e-file participant filing five or more returns.
What if I currently participate in e-file and have access to the incentive products?
Then you do nothing. Your access to IRS e-file and the incentive products will continue uninterrupted.
Who do I contact if I have questions?
You can contact one of our e-help Desk assistors by calling 1-866-255-0654. International callers must dial 512-416-7750.
Another e-services product available to payers of income :
Taxpayer Identification Number (TIN) Matching Application
TIN Matching is a pre-filing service offered to payers of income subject to backup withholding who submit any of six information returns (Forms 1099-B, INT, DIV, OID, PATR, and MISC). Payers must be listed in the IRS Payer Account File (PAF) database and must have filed information returns with the IRS in one of the past two tax years.