Can another preparer use my firm's EFIN?

Question

AcadiFi · Accepted Answer

No, the PTIN alone is not enough. A PTIN identifies an individual paid preparer. An EFIN identifies the authorized IRS e-file provider whose application, suitability, principals, responsible officials, and filing activity are tied to the electronic submission.

Before any transmission relationship, the firm should verify whether the other party is an authorized provider with a valid EFIN, whether the arrangement fits IRS e-file provider roles, whether the return is being received directly from the taxpayer when required, and whether your firm can monitor and control filings under your EFIN.

```mermaid
flowchart LR
    A["Outside preparer asks to use EFIN"] --> B{Authorized provider with valid EFIN?}
    B -->|No or suspended| C["Do not use your EFIN as workaround"]
    B -->|Yes| D{Valid provider role and controls?}
    D -->|No| C
    D -->|Yes| E["Document role, taxpayer authorization, and monitoring"]
```

The exam answer should be conservative when a suspended or unauthorized provider is trying to file through someone else's EFIN.

Can another preparer use my firm's EFIN?

Master Part 3 with our EA Course

Related Questions

Related Articles

Practice Questions