Circular 230 attorneys, certified public accountants and enrolled agents are eligible to access the e-Services Transcript Delivery System (TDS) even if you’re not an Electronic Return Originator (ERO). To do so, you must complete an on-line IRS e-file application and pass the same suitability check required of EROs.,
If you are completing the e-file application solely to attain e-Services TDS access, please follow the instructions detailed below. Otherwise, refer to Applying and Participating in IRS e-file or download Publication 3112, IRS e-file Application and Participation.
Circular 230 e-file Application Instructions
Step 1: e-Services Registration
Skip this step if you've already created a Secure Access account for e-Services. Otherwise, e-Services users must create an account to verify their identities. These accounts are protected by a two-factor authentication process called Secure Access. You must complete a Secure Access account and select a username, password and signature PIN before you can complete the e-file application. You will need to pass various identity proofing stages, including questions to confirm your email, tax return information, financial account information and mobile phone confirmation. Before starting the identity proofing process, you should review Secure Access: How to Register for Certain Online Self-Help Tools to learn what you will need to complete the process and how the process will work. You should also review FAQs: e-Services and Secure Access.
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 your company's EIN; 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 we should use this address to send you any mail related to the e-file application. Answer the question about providing services year-round. Click ‘Next’ to continue.
Step 6 – 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 7 – 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 8 – 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 9 – Programs Applying For
Choose the Provider Option of ‘Electronic Return Originator’. You must choose ‘For-Profit’ as your business activity. 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 10 – Forms
The system prompts you to enter a Form selection. Choose the provider option of ‘Electronic Return Originator’ and ‘For-Profit’ automatically populates. Check the box next to the return/form type of 1041. Click the ‘Add’ button. Then 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 five or more returns. Click ‘Next’ to continue.
Step 12 – Application Status
This page shows the 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’. The system generates an EFIN 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 field to 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 credential information as proof of professional status. If you are an Enrolled Agent, we will prompt you to enter your EA number, which we will validate to determine your 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 your registration PIN to sign the application. Click ‘Submit’ and we will begin processing your application. An acknowledgement receipt is generated immediately if all of the information is complete. This number is also available on the summary page.
We’ll send you an e-mail when we authorize your e-Services access. This will not occur until we validate your credentials and accept your e-file application. Please allow 3-4 weeks for processing. We’ll also send you an e-file acceptance letter containing your EFIN. You won’t need to use this number unless you decide to provide e-file services 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 used to apply. Your link to the Transcript Delivery System 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, or Form 8821, Taxpayer Information Authorization, on file for the specific taxpayer, form and tax period you are referencing in your transcript request.
Contact the e-help desk at 1-866-255-0654 if you need further assistance. International callers must dial 512-416-7750.