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Phase 3 – Pass a Suitability Check

The IRS conducts a suitability check on the applicant to become an Authorized IRS e-file Provider, and on all Principals and Responsible Officials listed on IRS e-file applications to determine the applicant’s suitability to be an Authorized IRS e-file Provider. IRS does not complete suitability checks on applicants applying only as a Software Developer.

Suitability checks may include the following:

  • A criminal background check
  • A credit history check
  • A tax compliance check to ensure that all required returns are filed and paid, and to identify assessed fraud penalties
  • A check for prior non-compliance with IRS e-file requirements

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Page Last Reviewed or Updated: 2013-04-25