ATTN: Authorized IRS e-file Providers/EROs

 

As a reminder, Authorized IRS e-file Providers are required to follow the safeguarding and unauthorized use policies set forth in Publication 3112, IRS e-file Application and Participation, and Publication 1345, Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns.

Providers must protect their EFINs and passwords from unauthorized use and never share them. Prohibited actions include accepting payment for the use of an EFIN (e.g., renting/ leasing/purchasing) and/or transferring EFINs to another entity when transferring the business by sale, gift or other disposition. In addition, software resellers are restricted from including EFINs.

Only the IRS has the authority to issue EFINs.

An Electronic Return Originator (ERO) may only initiate the electronic submission of returns that the ERO prepared or collected from a taxpayer or Provider.