IRS reminds tax professionals that: 

• “Anyone who prepares or assists in preparing a federal tax return for compensation must have a valid 2023 PTIN from the IRS before preparing returns. The PTIN needs to be included as the identifying number on any return filed with the IRS. All Enrolled Agents must also have a valid PTIN”.

The online renewal process only takes about 15 minutes. To renew and/or apply, and for more details and instruction including FAQs, please refer to the following PTIN Requirements for Tax Return Preparers page at IRS.gov.  

Important Reminder for State Registration Requirements: In addition to the federal PTIN registration requirements, some states have separate registration requirements for tax professionals, such as California (October 31 deadline to avoid late fees plus…if a CRTP does not renew his/her registration by the late renewal of January 15, 2023, he/she will have to retake the 60-hour qualifying education course, complete a criminal background check, and register as a new CRTP.).

• You can access individual state tax websites here to check specific requirements.

Electronic Filing Identification Number (EFIN) Reminders

In addition to renewing your PTIN, the IRS reminds tax professionals about their responsibilities for maintaining and protecting your EFIN and e-Services account.

Maintaining your EFIN responsibilities include: 

1. Review your e-file application periodically. Your e-file application must be updated within 30 days of any changes such as individuals involved, addresses or telephone numbers. Failure to do so may result in the inactivation of your EFIN.
2. Ensure proper individuals are identified on the application, and update as necessary. The principal listed on the application is the individual authorized to act for the business in any legal or tax matters. 
3. Adding any new principals or responsible officials
4. Updating any business address changes, including adding new locations.
5. Your EFIN is not transferable; if you sell your business, the new principal must obtain their own EFIN
6. There must be an EFIN application for each office location; if you expand your business, an application is required for each location where e-file transmissions will occur.

For more details, including step-by-step instructions for checking your EFIN to ensure it is not being used by others, go to the How to Maintain, Monitor and Protect Your EFIN page at IRS.gov.

Don’t forget! If you need a new and/or additional EFIN for this upcoming season, we encourage you to apply now to avoid potential processing delays. In most cases when simply requesting an additional EFIN for your existing business, a new EFIN will be immediately assigned to you.  

Additional IRS EFIN Resources:

• Video – How to Maintain, Monitor and Protect Your EFIN (1.2021 Run Time 0:2:26) 
• Publication 3112 – IRS e-File Application and Participation (Rev. 11.2021)
• Publication 1345 – Handbook for Authorized IRS e-Filers of Individual Income Tax Returns (Rev. 10.2021) 
• FAQs About Electronic Filing Identification Number 
• Login to Your IRS e-Services Account 
• Become an Authorized e-File Provider

For additional questions, contact the IRS e-Help Desk at 866-255-0654. 

Thank you, 

Your Partner Support Team