To become Authorized IRS e-file Providers, preparers must create an e-Services account, submit an EFIN application and pass a suitability check.
The IRS is advising tax professionals and tax firms that do not have Electronic Filing Identification Numbers (EFINs) to start the process to obtain EFINs now to meet new e-file requirements for 2012.
The Service envisions that the sponsor of a new VITA site will have its site coordinator apply for its SIDN and EFIN
from June through September.
You must first register with the IRS by filing Form 8633, which identifies what role you plan to play--originator or transmitter--and is the basis for assignment of an identification number or EFIN
The report indicated the IRS isn't verifying citizenship status for everyone who applies for EFINs
Because PTINs identify each preparer, whereas EFINs
will not always do so, it might be possible to use only preparers' PTINs as the authorizing numbers to e-file their taxpayers' returns, with no loss of ability to track preparers.