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Having an EFIN and an e-services account means having access to systems of the IRS. transmitting electronic tax return information directly to the IRS. Enter "Date of Results" , select hit status - "Hit" , "No Hit" or "Supporting Info" - and enter research results in "Additional information" and select "Save" . Extension of Time for Filing (TC 460) for other than current year or later and no TC 150 present. See IRM 4.21.1, Electronic Filing Program, Monitoring the IRS E-file Program, for SBSE e-file Monitoring Coordinator (EMC) procedures. ASAP-Deceased triggered when an ASAP result indicating deceased (TC 540) is returned for that specific SSN. If "Pass" , make sure to include date the appeal was received, and the date the initial letter was issued. IRS enrolls these individuals by submitting a "Rap Back Subscription" . OOA will send a copy of all decisions to Andover mailbox *W&I EPSS OOA. Refer to IRM 3.42.10.5.5, Reapply Applications for more information on reapplying. Applicants must have an IRS e-Services account before initiating and submitting an electronic IRS e-file application. Some applications have EINs with only one person on them as a Principal and/or Responsible Official. If the application was revised, move firm suitability status to "Pass" and close case. Any applicant that is interested in participating in online filing must select Online Provider from the provider options drop-down menu on the "Application Detail" screen of the application. To apply for an EFIN, you will need: Your name and Social Security number Your bank account information Your tax filing status A copy of your last tax return Information about any loans you currently hold Make sure you have this on hand before you begin the application to streamline the process. (23) IRM 3.42.10.14.16(3)(d) exception - updated exception for working initial cases where a new principal will fail suitability due to a change in process. If multiple or repeated infractions are identified, consider if the infractions meet the criteria for the next higher level of Infraction. Clerical will create an incident in EHSS for each RAP sheet requiring adjudication using Product Type = Adjudication and Problem Type = FPC ADJ. Rap Back does continuous monitoring of an individuals background based on the triggering event, see IRM 3.42.10.14.2.2, Processing Rap Back Activity Events, for example, new criminal charge(s) after initial submission of electronic fingerprints. The types of crimes committed the impact on IRS e-file program. Your tax program won't let the return to be e-filed if there is no EFIN entered in your software or if the EFIN hasn't been verified with Intuit. Notify the application analyst through EHSS of the error, showing the city, state and ZIP code. If the applicant is not a valid Large Taxpayer, Level 2 will contact the taxpayer to explain why the application is not accepted. EMCs should contact the SBSE HQ analyst when they need additional assistance. Death Notification - This trigger will activate when NGI receives a death notice and associates it with a subscribed NGI Identity. Input 55 days in Number of Days to Suspend. How to obtain an EFIN from the IRS - Intuit Dispositions - This trigger will activate when an existing criminal arrest has been updated and is matched against a subscribed NGI Identity. Sanctions may restrict or revoke the e-file privileges of a provider. The credentials for attorney, CPA and EA can be destroyed after they have been entered into the application. The initial suitability process conducted on new applicants may include an FBI criminal background check, professional status check, standard background check (Accurint check on licensed professionals), credit history check, citizenship and tax compliance check. The firm must obtain an EFIN for each firm location as described above. Reporting Agents must submit Form 8655, Reporting Agent Authorization, to the IRS prior to or at the same time that they submit an IRS. The assistor must address all issues with the provider through either a telephone call or correspondence. ASAP-Penalty Assessment triggered when an ASAP result indicating a penalty assessment issue is returned for that specific EIN or SSN for Initial or Continual suitability. 30 days of initial letter, issue appropriate letters. It may be recycled and reassigned systematically to another provider after 12 months have passed. If the applicant needs to update or revise their application, direct them to e-Services. Applications with an invalid SIDN will see a pop-up message advising them "Your SIDN is not valid. Each case will go through one review except for "Office of Appeal" recommendations which will go through two levels of review. How to Apply for an EFIN & What to Do If You're Denied The denial/suspension date for initial/continuous suitability cases is the date the action is being entered on the application. When undeliverable mail involves a national account, including franchises, an interaction is sent to designated assistor and/or lead to submit an e-mail to the ISE&S (Industry Stakeholder Engagement & Strategy) group on a weekly basis containing the national accounts with undeliverable correspondence. Monitoring may include reviewing IRS e-file transmissions and electronic filing signature requirements, conducting suitability checks and observing office procedures. When the business structure cant be updated or created for a new application under the same EIN, see IRM 3.42.10.11(4), Updating the E-File Application for Previously Accepted Applicants. If an OIC is pending (TC 480) or if an OIC is accepted (TC 780) and no other literal is present, "Pass" . Territories. If FBI results of "Data" have been received, clerical will forward the FBI findings for adjudication. Upon concurrence of "Fail" decisions by management, see IRM 3.42.10.14.16, Procedures for Rejecting and Sanctioning Firms and Individuals. Use the routing sheet and notate "Live Return-Please Expedite" with date stamp and route to Campus Support Stop 505 and they will ship to Fresno after processing. The assistor and e-help management has 30 days to take an action on all cases. Individuals who have committed certain financial and other egregious crimes (e.g., refund fraud, identity theft) are expelled from the e-file program and may exercise their appeal rights for reinstatement. Examples: posted or pending transactions including payments, current or pending Installment Agreements (IA) and accepted/pending Offers in Compromise. For example, if the issue were a non-filed Form 94X return, the firm would have to spell out why they are not liable for this return, e.g., no employees. Providers must submit a revised application, electronically signed by a Principal, Responsible Official or a Delegated User who has been given the authority to make changes to an application if: The Provider functioned solely as a Software Developer and intends to function as an ERO, Intermediate Service Provider, Transmitter, Reporting Agent, or Large Taxpayer in the future. By default, the e-file application gives the Responsible Officials the following authorities: Add, Delete and Change Responsible Officials. Each case is required to be reviewed based on its own history, facts and circumstances. Filing taxes can be complicated, and often requires you to have information on hand that you might not have expected to enter. Select edit in the Validated Credential(s) to confirm. When working Initial appeals and the decision is to pass the appeal, move suitability to "Pass" , provider option(s) to "accepted" , assign EFIN and manually subscribe individual(s) to Rap back. If documents are not required or the suitability is in "Pass" or not required, the application status will move to "Submitted Revised" . If appropriate and specific language is provided, issue the applicable letter. If "no" , provide explanation. EROs must e-file five or more returns in a tax season to be eligible. Once the address has been updated, continue to follow normal suitability procedures and send the appropriate suitability letter. If the provider is a VITA Site or TCE, open an interaction requesting to correct the mailing address and Alternate Contact information. Clerks will match the SSN, name and date of birth on the RAP Sheet to the application. If the mail is returned as undeliverable from a disaster area, a comment must be made on the e-file"Application Comments" about the mail being returned and the area being a disaster area. 2007-40 for additional suitability information. Stakeholder Liaison (SL) is the main conduit for reporting of data breaches, however the breach may be discovered in other areas of the IRS, including EPSS. When assigned these cases, an assistor will verify that the firm is a true software developer based on firm name, business structure and other information on the application. Upon completion of the suitability review, EPPM will provide instructions to resolve the case following the reasonable cause guidelines and Publication 3112 participation rules. Applying for an EFIN takes an average of 45 days and may involve some complexity, but that does not necessarily mean it is a complicated process up front. (30) IRM 3.42.10.23 - added TRIDOC about Required/Requested Documentation and the ways this documentation can be provided due to a new application available. Request to have the valid ZIP code added to the ZIP code/ULC table. Principals and Responsible Officials may be expelled if stolen identities are used to obtain the EFIN and used to e-file returns. Posted January 1, 2017. Schedule a consultation to find out if you qualify for an IRS hardship program it only takes a few minutes! A bank official must submit a copy of bonding certificate and proof of fingerprinting within the last two years. Program Goals: The objective of this IRM is to provide guidance and procedures in protecting the e-file program from fraud and identity theft. The assistor must request that they provide to the Andover e-help Desk a copy of a court order that indicates they are no longer enjoined from filing returns. move Case Action to "Suspend" and input 55 days in "Number of Days to Suspend" . See IRM 3.42.10.6.1.2, Automated Suitability Analysis Program Results and IRM 3.42.10.6.1.3, Automated Suitability Analysis Program Results With Not Confirmed Business Rule. See IRM 3.42.10.5, When to Submit a New or Reapply IRS e-file Application. Volunteer Income Tax Assistance (VITA) Sites, Tax Center for the Elderly (TCE) and Large Taxpayers do not require Principals; therefore, a Responsible Official can submit the application. Electronic Filing Identification Number | What is an EFIN Research the account to confirm the following: Action code (AC) 501 - taxpayer identified identity theft. The software developers ETIN cant be updated to production. In most instances the Rap Back Subscription and the Rap Back Subscription Cancellation will be processed systemically. Tax returns that have not been filed cant be faxed as they cant be processed. The letter also provides instructions on how to reapply after the EFIN is dropped. Input comments on "Application Comments" screen that return was secured. If your records do not agree, your EFIN may have been compromised. The individual on the application is subject to suitability. After verifying professional status select a professional validation status from the drop-down menu: The current date is the professional validation status date. If SL recommends the EFIN be inactivated and it is still active, EPSS IDT Research Group will: Assign a new EFIN and add the comment SL case xx-xxxxxx-SL notified IDT that EFIN XXXXXX has been part of a data breach. If they are providing information for a local request, have them fax it to your sections fax number. Do not delete the application until a reply is received. You havent used your EFIN in the last 2 years, You are having trouble or have questions about changes to your e-file application. The denial or sanction will remain in effect. The case is now closed. EFINs that are not on this extract are not able to e-file and will receive a reject code error message. Update case to "Suspend" - see IRM 3.42.10.6.5.1, Case action Suspend. If the LDC advises that the firm or individual may not reapply to participate in IRS e-file, the LDC will provide an explanation to be given to the firm or individual. Send Letter 5876C, (select from drop-down Continued Participation LOI). Alien is defined as "any person not a citizen or national of the United States" and lawfully admitted for permanent residence means "the status of having been lawfully accorded the privilege of residing permanently in the United States as an immigrant in accordance with the immigration laws, such status not having changed" . Set the Undeliverable Mail Code to "Yes" on the "Firm Information" screen. All original documentation must be returned to individual. If the provider calls after the Undeliverable Mail Indicator is set, then: Update the address and any other information on the application. If the answer is "Yes" , input the DBA Name or EFIN number. Identified SDNs on the SDN list of The Office of Foreign Assets Control (OFAC) of the U.S. Department of the Treasury cant be on an e-file application as a Principal or Responsible Official. New issues that did not appear through Business Rule results may be identified through research by the assistor. This individual will have a suitability status of "None" , may need Professional Status information/fingerprinting and may not have signed the TOAs. There are three parts in determining whether an applicant should be accepted in the e-file program: The crime(s) were minor, moderate, or major. When all appeal options have been exhausted forward to the IRS Independent Office of Appeals. If research indicates the individual is still incarcerated, the e-help assistor will take the following actions to "suspend" participation in IRS e-file to ensure individuals and firms cannot participate: Update personal suitability for the matched individual to "Expelled" , select denial reason of "Other" and enter comment "Prison Suspend" . Initial suitability checks of all new applicants should be completed within 45 days of submission of the complete application and all documentation. Send Letter 5880C, (select from drop-down ERO Acceptance) to preparer with the new EFIN. If there is no response to LOI, send Letter 5886C, (select from drop-down No Response Proposed Sanction for Individual) to the individual and 5886C, (select from drop-down No Resp/Prop Sanction for Firm/Officer/Partner) to the firm if applicable. Suitability recommendations are used by assistors to summarize the results of their research. ASAP is used for new, reapply and revised applications. If the EIN is found, the provider option will be set to "applied" . Each individual who is listed as Principal/Responsible Official on the application must be a U.S. Citizen or an alien lawfully admitted for permanent residence (legal resident alien) at the time they sign/submit their application. If adjudication confirms documentation does not prove the individual is not the same person or never incarcerated, send Letter 5883C, (select from drop-down Response to First Appeal Denied) to the individual and firm (if applicable). The drop-down selections are Employee Benefit Program, Large Taxpayer, Military Base, State Government Agency, Tax Counseling for the Elderly and Volunteer Income Tax Assistance. Contact the e-help desk at 866-255-0654 (6:30 a.m. to 6 p.m. CT) to find out additional information or visit Information for IRS e-file Providers on IRS.gov if you have questions or concerns in regards to your EFIN. Reasonable cause is based on all the facts and circumstances in each situation. If a "Fail" recommendation is determined after initial research: Prepare Form 14628, Initial Suitability Recommendation if recommendation is "Fail" (See IRM 3.42.10.14.8.1, Suitability Recommendation), Input comments "sent for second line review" on the application. The assistor will issue Letter 5882C, (select from drop-down Reconsideration Request Review). Compare the violation(s) to each level of Infraction and determine which one applies to the case. Enter your information in the application . Using the and information included from the applicant, determine if the applicant has satisfied the requirement for a "Pass" decision. "This is accounting. Each individual who is listed as a Principal/Responsible Official on the application must be a U.S. Citizen or an alien lawfully admitted for permanent residence (legal resident alien) at the time they sign/submit their application. Individuals must answer the question, "Have you previously participated in IRS e-file?" These types of cases may also be received from other areas. EFIN will systematically move to "Inactive" status. Tracking number of the application, if completed. Whether all suitability criteria outlined in Publication 3112 have been met. Update comments to this effect. The assistor must allow an additional 45 days from the due date or extension to allow for the processing of the tax return. Presidential Executive Order 13224 of September 23, 2001, restricts participation of SDN in any financial/monetary activities in the United States including e-filing of tax returns. For CPAs and attorneys, the state, license/credential number and expiration date will populate for up to five credentials. These cases should only concern applications with the provider option of "Large Taxpayer" that is filing Form 1120F only. On receipt of the correspondence, remove the individual requested and add the new individual. Has the firm been convicted of a felony in the last 10 years? Applicants are allowed two levels of appeals, an administrative level and a final appeal to the IRS Independent Office of Appeals (OOA). It then processes the return information and either forwards the information to a transmitter or sends the information back to the ERO (or to the taxpayer or exempt organization). FPC may be destroyed three years after they are scanned. A "Subscribe to Rap Back" request is systematically generated when an individual's initial suitability is updated to "Pass" , terms of agreement are accepted, the application goes to complete and an EFIN is issued. If a preparer, they must be an employee of your firm. An EFIN is required for preparers to submit e-file returns to the IRS. In addition, some TRIDOCs were moved and reorganized. See ASAP and suitability NOTES section for IDT comments. Employees can access e-Services products via the EUP by using their SEID and password to login. (11) IRM 3.42.10.9.2 - removed menu item about adding a fingerprint card as this is not needed with the new fingerprint process. Initial suitability is conducted on all TINs listed on the application for the firms, Principals and Responsible Officials. The assistor should check CC IMFOL, BMFOL, TXMOD and TRDBV for an extension, posted or pending returns. The assistor must access the Department of Treasury website. The tracking number indicates the year, month, day and time that the application was entered in ECDS. If the firm advises in the appeal it wants to remove the individual with the suitability issue from the application, the assistor shall remove the person and update provider options and EFIN status to prior statuses. Upon receipt of Scheme Development Center recommendation, the designated assistor will review the suitability results, prepare the recommendation sheet and make the appropriate recommendation. When an appeal to the OOA is received in response to a denial letter, recommended sanction letter, immediate suspension or expulsion letter, assistor will prepare the case and forward to OOA within 15 business days. Enter comments to show correspondence was undeliverable, the suitability issue remains and EFINs/ETINs inactivated. When an e-help assistor receives a telephone call from a caller concerning the status of their Freedom of Information Act (FOIA) request, direct them to the IRS Disclosure Office for their state. Electronic Products & Services Support The Scheme Development Center will indicate the level of Infraction and sanction imposed. If the list shows the state as FE research the Federal Prison Locator at http://www.bop.gov/ using the Inmate Locator tool found on the EPSS Portal "Quick Links" . The list of related resources can be found in IRM 3.42.10.2.2, IRS e-file Publications. If working appeals and the ERO states that the balance has been previously paid, but the payment has not posted to IDRS, send the next letter including the Accounts Management phone number, 800-829-1040, for payment tracer assistance. If 2nd appeal is denied, send Letter 5877C, Recommend Sanction for Individual and/or Letter 5876C, Recommend Sanction for Firm. The citizenship status choices are: "Yes" , "No" (US Citizen) or "Legal Resident Alien" . Enter comments on the "Application Comments" screen. Work initial suitability as normal if any of the following applies: Intelligence Hold/Criminal Investigation (Z or -T Freeze). If suitability issue(s) exist, and the EFIN is active, enter on application comments "suspended or disbarred by OPR indefinitely" and follow IRM 3.42.10.14.5.2, Procedures for Continuous Suitability Case Processing, and close incident if applicable. or expulsion), but firms and individuals "may reapply as soon as they resolve their suitability issue" . E-help will place the EFIN(s) in "inactive" status. Dont worry, our consultations are 100% Confidential & 100% Free. Program Owner: EPPM (an organization within EPSS which is an organization within W&I). Tools sections which allows the user to perform actions such as password maintenance and logging out of the system. The system associates a ULC to each application based on the ZIP code of the physical address on the application. Heres what to keep in mind: Knowing that multiple partners hold an EFIN will also make it easier for your business to continue tax preparation services if one partner dies or leaves the company. If the triggering event is "Death Notification" , see IRM 3.42.10.14.7.11, Deceased Individuals. Business rules about firms and individuals are issue driven, on a weekly basis. Add comments to Application Comments, if applicable.

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