After an applicant to become an Authorized IRS e-file Provider passes the suitability check and the IRS completes processing the IRS e-file Application, the IRS notifies the applicant of acceptance to participate in IRS e-file. Transmitters and Software Developers must complete testing before acceptance. The IRS assigns Electronic Filing Identification Numbers (EFINs) to all Providers and assigns Electronic Transmission Identification Numbers (ETINs) to Transmitters, Software Providers and Online Providers. The IRS assigns EFINs with prefix codes 10, 21, 32, 44 and 53 to Online Providers.
Authorized IRS e-file Providers do not have to reapply each year as long as they continue to e-file returns. However, if a Provider does not e-file returns for two consecutive years, the IRS will notify the Provider of removal from the IRS active Provider list. The IRS may reactivate a Provider if the Provider replies within sixty days and requests reactivation. Otherwise, the Provider will have to complete and submit a new application.
If the IRS suspends a Provider from participation in IRS e-file, the Provider may reapply to participate in IRS e-file after the suspension period is completed or after resolution of suitability issues. Providers expelled or revoked from participation in IRS e-file usually may not reapply.
Providers do not need to submit a new IRS e-file Application each year to participate in IRS e-file. Providers are required to have the appropriate identification numbers and should review their IRS e-file Application at IRS.gov to check their status. Providers may contact e-help, toll free at (866) 255-0654 with questions regarding their e-file application status.
Providers must update their application information within 30 days of the date of any changes to the information on their current application. Make all changes using the IRS e-file Application. See Changes to Your IRS e-file Application.