Why it matters
Only firms approved as EROs can e-file for clients, and approval can take up to 45 days, so apply well before the season. Keep Form 8879 for 3 years from the due date or IRS receipt date, whichever is later. Update the application within 30 days of any change or the EFIN may be inactivated.
Example
A client signs Form 8879 remotely. Before transmitting, the firm checks that its e-signature software logged the signed image, the date and time, the IP address and the identity result. The ERO then signs Part III and transmits. If the client fails identity checks three times, the firm collects a handwritten signature.
Related terms
Questions about Electronic Return Originator (ERO)
How does a firm become an ERO?
Sign in to IRS e-Services, submit the e-file application and select Electronic Return Originator (ERO). Principals and Responsible Officials without a CPA, attorney or enrolled agent credential must be fingerprinted through an IRS-authorized Livescan vendor. The IRS may also run credit, tax compliance and criminal background checks. If approved, the acceptance letter includes the EFIN.
Does an ERO have to be the preparer?
No. Preparing a return and originating its e-file are separate activities. An ERO may originate returns it prepared or collected from a taxpayer, and the ERO stays responsible for the returns its firm originates.
How do I spot someone using my EFIN?
During filing season, open EFIN Status in e-Services and compare the EFIN stats, updated weekly, with the returns you transmitted. If the count is significantly higher, call the e-help Desk at 866-255-0654. An EFIN is not transferable, so a buyer of your firm needs their own.