Who Is Required To Be An E-File Provider?
As of January 1, 2012, any tax return preparer who expects that they will prepare and file eleven or more Forms 1040, 1040A, 1040EZ and 1041 during a calendar year must use IRS e-file. The only exceptions to this rule are if the preparer or a particular return is administratively exempt from the e-file requirement, or the return is filed by a preparer with an approved hardship waiver. For firms, members must count the total of the entire firm’s returns. If the number of relevant returns is eleven or more, then every member of the firm must e-file their returns. This is still true even if an individual expects to file fewer than eleven returns in a calendar year.
IRS Ending Paper Applications To Become An IRS E-file Provider
The IRS announced that effective October 1, 2012, they will no longer be accepting paper applications to become an IRS e-file provider and that all applications must be submitted online. Until October 1, 2012, the IRS has allowed tax professionals to fill out Form 8633, Application to Participate in the IRS e-file Program.
The online procedure for submitting your online application can be done in three steps:
1. Create an IRS e-Services account.
Information you will need: your legal name, social security number, birth date, phone number, email address, home mailing address and your adjusted gross income from the current or prior tax year
2. Submit your e-file provider application online.
3. Pass a suitability check.
After you submit your application, the IRS will conduct a suitability check. The check may include a credit check, tax compliance check, criminal background check and a check for prior non-compliance with IRS e-file requirements.
Once you are approved, you will receive an acceptance letter from the IRS with your EFIN (electronic filing identification number).With all tax preparers now submitting their application online, the IRS estimated that the online application process takes four to six weeks to complete and urged tax professionals not to delay.