E-file Application Use our online e-file application to become an authorized e-file provider or view and update existing applications. Learn more about IRS e-file that's required for most tax return preparers. It is only through an approved e-file application that tax professionals, who are Electronic Return Originators (EROs), Circular 230 Practitioners, or Reporting Agents (RAs), can gain access to the Transcript Delivery System. EROs must e-file five or more returns in a tax season to be eligible. Circular 230 Practitioners need only apply and be approved. Access e-file Application *requires login credentials E-file Transmission You must have an e-Services username and password and a completed e-file application before participating. A2A This method uses Automated Enrollment (AE) to enroll and maintain the A2A Client Application Systems. AE provides a user interface for enrolling and maintaining A2A Client Application Systems for the IRS A2A Channel. For more information see the Automated Enrollment User GuidePDF and how to Become an Authorized e-file Provider. Access A2A Automated Enrollment *requires login credentials IFA This transmission method allows users to login to e-Services and upload a file. For more information see Pub. 4164, Modernized e-file Guide for Software Developers and TransmittersPDF. Transmit using IFA *requires login credentials Back to e-Services