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Circular 230 Practitioner e-Services Access

Circular 230 attorneys, Certified Public Accountants, and enrolled agents now have unlimited access to the e-Services three incentive products that include Disclosure Authorization, Transcript Delivery and Electronic Account Resolution.

If you are not a current e-Services user and/or lack access to the incentive products, you must complete an on-line IRS e-file application and pass a suitability check which is the same check required by Electronic Return Originators. Publication 3112, IRS e-file Application, pages 10 and 11, contain additional details on the application and suitability processes.

If you are completing the e-file application solely to attain e-Services access, please adhere to the e-file application instructions detailed below:

e-file Application Instructions

Step 1: e-Services Registration

If you have not already registered for e-Services, complete the e-Services Registration process to select a Username, Password, and Signature PIN.  This must be done before an e-file application can be completed.  You are required to provide your SSN, Date of Birth, and Adjusted Gross Income (AGI) from your personal tax return filed for one of the last two tax years.  A registration notice containing a confirmation number will be sent to your taxpayer address of record.  You may update your address of record through registration services if you have moved since you filed your last return.  Upon receipt of the confirmation number, you should login to e-Services and confirm your registration.

Step 2: Access the e-file Application

Once you have confirmed your registration, click on the Application link on the e-Services Welcome page and then choose e-file Application. 

Step 3: Firm/Organization Business Type

Click on the Firm/Organization Business Type link in the e-file application main menu.  Choose Sole-Proprietorship as the Business Type when completing the e-file application for the sole purpose of obtaining authorization to access e-Services.  If you are actually a sole-proprietorship and you have an Employer Identification Number (EIN), choose yes and enter your EIN.  Important: Don’t enter the EIN of the company you work for; use your SSN.  Click ‘Next’ to continue.

Step 4 – Sole-Proprietorship Firm Name

Enter your SSN along with your first and last name.  It is not necessary to enter a Doing Business As (DBA) name but you can create one using your own name and title if you like, i.e. Betty Rubble CPA.  Select the Firm/Organization Role of Principal.  Click ‘Next’ to continue.

Step 5 – Firm/Organization Address

Enter the required address and telephone information for your place of business or home.  Indicate whether this address should be used for sending any mail related to the e-file application.  Answer the question about providing services year-round.  Click ‘Next’ to continue. 

Step 6 – Application Contact

Enter yourself as the Primary Contact and provide only the required information.  Don’t enter an Alternate Contact.  Click ‘Next’ to continue.

Step 7 – Programs Applying For

Choose the Provider Option of ‘Electronic Return Originator’.  Choose ‘For-Profit’ as your business activity.  Note: e-Services access will not be provided if you choose ‘Not-For-Profit’.  Click the ‘Add’ button.  Then check the ‘No’ box for the question: Do you want your firm/organization's contact information posted on the irs.gov public website?  Click ‘Next’ to continue.

Step 8 – Forms

You will be prompted to enter a Form selection.  Choose the provider option of ‘Electronic Return Originator’ and ‘For-Profit’ will automatically populate.  Check the box next to the return/form type of 1040.  Click the ‘Add’ button.  Then click ‘Next’ to continue.
 
Step 9 – Principals

Enter information in all required fields for yourself as principal.  Check ‘Yes’ to the question, “Is this person also a responsible official?”.  Click the ‘Add’ button.  Then click ‘Next’ to continue.

Step 10 – Responsible Officials

Your information from the Principal’s page is automatically populated as the Responsible Official.  There is no further action needed on this page.  Click ‘Next’ to continue.

Step 11 – Delegated Users

You are not entitled to authorize any Delegated Users unless you are an e-file participant filing 5 or more returns.  Click ‘Next’ to continue.

Step 12 – Application Status

This page shows the current status of your application.  There is no action needed.  Click ‘Next’ to continue.

Step 13 – Application Summary

Review the information on the summary page for accuracy.  You should be listed as the primary contact, principal, and responsible official.  Principal consent should show ‘none’ as this is a delegated user authority.  The EFIN (Electronic Filing Identification Number) should also show ‘none’.  This number will be generated when the e-file application is accepted.  To change any information on the summary page, click on the button labeled
e-file application main menu’ and choose the link that corresponds with the data that must be changed.  If the information on the summary page is correct, click ‘Next’ to continue.

Step 14 – Personal Information

On the personal information page under professional status, check Attorney, CPA, or Enrolled Agent.  If you are an attorney or CPA, you must provide credentials as proof of professional status upon submission of the e-file application.  If you are an Enrolled Agent, you will be prompted for your EA number which will be validated to determine your current status.

You must sign the ‘Terms of Agreement’ using the PIN you chose during your e-Services registration.  Click ‘Next’ to continue.

Step 15 – Comments

Click on the ‘Add Comments’ button and enter the following: ‘Applying to obtain e-Services access’.  This will not affect your ability to participate in IRS e-file should you choose to do so in the future.  Click ‘Next’ to continue.

Step 16 - Application Submission and Completion

Enter you registration PIN to sign the application.  Click ‘Submit’ to allow processing of the application to begin.  A receipt acknowledgement will be generated immediately if all of the information is complete.  Note: Copy the tracking number and include it with your credentials if they are required.  This number is also available on the summary page if you forget to notate it. 

You will be notified via e-mail when you have been authorized for e-Services.  This will not occur until your credentials are received and the e-file application is accepted.  Please allow 3-4 weeks for processing.  You will also be issued an e-file acceptance letter containing your EFIN.  This number will only be used if you decide to e-file at some time in the future. 

Step 17 – e-Services Access

Upon receipt of the e-mail or acceptance letter, login to e-Services and choose the organization name you applied under.  Your links to DA, TDS, and EAR should appear on your welcome page.  There are online tutorials that you can access from the
e-Services menu bar if you need instruction on how to complete a request.  Remember: you must have a valid Form 2848, Power of Attorney, on file for the specific taxpayer, form and tax period you are referencing in your EAR or TDS request.

Contact the e-help desk at 1-866-255-0654 if you need further assistance.  International callers must dial 512-416-7750.

 

Page Last Reviewed or Updated: 20-Nov-2013