Authorized e-File Provider

Before a tax preparer begins the online e-File application, he or she must have an IRS e-Services account. e-Services is a suite of web-based products that will allow tax professionals and payers to conduct business with the IRS electronically. These services are only available to approved IRS business partners and not available to the general public. All tax professionals who wish to use e-Services products must register online to create an individual electronic account. The registration process is a one-time automated process where the user selects a username, password and PIN. When the registration information has been validated, the registrant will receive an on-screen acknowledgment. When a tax preparer applies for an e-Services account, he or she will need to complete all of the following:

1. Provide his or her legal name, Social Security Number (SSN), with date, phone number, e-mail address and home mailing address (confirmation of the account will be mailed);
2. Provide his or her Adjusted Gross Income (AGI) from the current or prior tax year;
3. Create a username, a password and a PIN, and provide an answer to a reminder question for his or her username;
4. Make sure that every principal and responsible official in his or her firm signs up for e-Services;
5. Return to e-Services to confirm his or her registration within 28 days of receiving the confirmation code in the mail.

The verification and approval process for creating an account with IRS e-Services can take several days.

The tax preparer's firm can start the application to become an Authorized IRS e-File Provider once all principals are approved for e-Services. The application process is not simple. However, the complexity is necessary to protect the integrity and security of the electronic filing system.
The e-File application process is comprehensive, designed to allow you to save your data during the session and to return to the application when convenient. Plan accordingly since the IRS may take up to 45 days to approve an Authorized IRS e-File provider application. 
After the tax prepare submits the application and related documents the IRS will conduct a suitability check on the firm and each person listed on the application as either a principal or responsible official. This may include: a credit check; a tax compliance check; a criminal background check; and a check for prior non-compliance with IRS e-File requirements. Once approved, the tax preparer will get an acceptance letter from the IRS with his or her Electronic Filing Identification Number (EFIN).