Your application must include a Responsible Official who is an individual with authority over the Providers IRS e-file operation at the location the EFIN is assigned to. For example, an ERO can simultaneously be a transmitter, a software developer or an intermediate service provider depending on the function it performs. If the case goes back to "Working" again, and the application has not been resubmitted, delete application, enter comments, "Firm did not respond to the letter or inactivation of EFIN" and close case. If Citizenship Code C, D, E, F or blank indicator is present on IDRS, then fail the individual. Ensure the individual is incarcerated in a state or federal prison by researching the respective institution code on the business rule using the List of Prison Institution Codes found on the Electronic Products & Services Support (EPSS) portal. The most current ELF1543 report and the final ELF1543 report, from the prior year, determine whether returns have been transmitted for each ETIN reviewed. If application is denied, no EFIN or ETIN is assigned. This report provides a count of applications in a dropped, reject or non-compliant provider option status by reason code. If suitability issues exist and the EFIN is inactive, enter on application comments "suspended or disbarred by OPR indefinitely" . The letter must be sent to the individual who was contacted by telephone on a compliance issue and who will provide the necessary information to satisfactorily resolve the issue. If the individual is currently incarcerated: Update personal suitability for matched individual to "Expelled" , select denial reason of "other" and enter comment "Prison Suspend" . Other individuals within the company may want to apply for one to bolster the firm's professional success. FPC may be destroyed three years after they are scanned. This letter will include appeal rights for the firm. If an appeal is received, forward to adjudication for determination. If you are threatened, harassed, or forcibly interfered with during or related to the performance of official duties or have been assaulted you must report it to your local Treasury Inspector General for Tax Administration (TIGTA) office per IRM 25.4.1.2, Reporting to TIGTA. The External Customer Data Store (ECDS) receives updated ZIP code/Universal Location Code (ULC) tables, usually twice a year, using the authoritative source table available. When the IRS receives your application to participate in electronic filing, they will send you a letter with your EFIN included. Present on SDN List triggered when a potential match is identified with a firm/individual on an application and the SDN list. Send Letter 5899C, (select from drop-down Revocation Individual or Revocation Firm). All original documentation must be returned to individual. E-help will place the EFIN(s) in "inactive" status. (33) IZRM 3.42.10.23.3 - added TRIDOC describing mailing documentation to include all methods of providing documentation together. If the triggering event is a Criminal Retain Submission, follow the FPC adjudication process by taking the following actions: If a Major crime, or other than major but combined with prior arrests/criminal activities equal a Major per the , send Letter 5876 (select from drop-down Continued Participation (LOI)). You're SOL on the EFIN application until you clear up the delinquent tax filings and penalties, and even then it may continue to be denied based on suitability check. If the provider fails to respond to the Letter 5886C no response proposed sanction letters, research to see if they have resolved their issues. Using the and information provided from the individual, determine if the individual has satisfied the requirement for a "Pass" decision. Research EFIN status, IDRS and IAT, etc., to see if there are any e-file rules they are not abiding by. Add comments to Application Comments, if applicable. Dont worry, our consultations are 100% Confidential & 100% Free. Select a status, as of the effective date. So unless you have done that you will net to get going on your application to be able to e-file at the beginning of the tax season. If CC BMFOL has "N" (for no return posted) and no status, pass. So, the IRS takes the time to investigate a tax preparation firm and the employees that will use the system thoroughly. When an Online Provider subsequently requests a regular EFIN, assistors must use special procedures to generate an EFIN with the ERO provider option added. During a disaster, compliance actions regarding IRS e-file application must not be done on affected providers/applicants when the LOI or a proposed/recommended sanction letter was issued prior to the declaration. The system doesnt issue an acceptance letter for submitted applications. 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. If the deceased individual is the only Principal on the application inactivate all applicable EFIN(s) and ETINs, update all provider options to dropped, place firm suitability in "Incomplete " and enter the following comment "Principal deceased" . Ask them to include information on the firms charter showing the makeup of the current officers, if possible. Quote 1.4k MO Author Posted November 28, 2010 Well. To verify bank officials, send Letter 5882C, (select from drop-down Unable to Verify - Bank Official) requesting the documentation indicated in IRM 3.42.10.4.5.1, Personal Credentials Screen for Principals and Responsible Officials. An entity may reapply to the program through an existing application provided the business entity has not changed and: They were previously denied participation in IRS e-file, They were previously suspended and have either met the eligibility date or resolved the suitability issue. Confirm the Name/TIN shown on the RAP sheet to the person applying for the EFIN with the incident for adjudication. Enter comments to show correspondence was undeliverable, the suitability issue remains and EFINs/ETINs inactivated. LDC staff will advise EPSS e-help Desk operation within 14 days if the sanction is upheld or reversed. The IRS may take several days to verify and approve your information, so it is important to plan accordingly. Andover, MA 01810. If a case is generated for an ITIN on any other type of application, do not send Letter 5882C as it does not apply. EPSS conducts biannually matching (May and December) of the Data Master 1 (DM1) of the National Account Profile to identify any Principal or Responsible Official without a valid citizenship indicator/literal for participation in the e-file program. Certain cases with the business rules "Continuous Suitability" , "Prisoner/Convict" , "Date of Death Exists for RO/Contact" , "Rap Back Activity Event" and "Resubmission Required" will not be closed until the issue is resolved (which includes OOA appeals). Continuous suitability cases will not be closed until work on the issue is completed and suitability is updated to "Pass" of "Fail" . Potentially Dangerous Taxpayer (PDT), TC 971 with AC 271 or AC 272. Can upload multiple files with a size limit of 5M per file. (N-560 or N-561), Naturalization Certificate - issued to a person who became a U.S. citizen after 18 years of age through the naturalization process. See IRM 3.42.10.14.8, Suitability Procedures After Research, for specific pass/fail instructions. These questions will determine your suitability as a candidate. Assistors will perform the first level appeal of adjudication cases when a response is received from Letter 5876, Continued Participation (LOI). The current Rap Back Subscription status, as well as the Rap Back History, is located on the Personal Rap Back Status tab under Personal Suitability status. The eligibility date is also inserted in the denial/suspension letters in the following sentence, "You may re-apply to participate on or after (insert eligibility date) or sooner if you resolve the suitability issue(s)" . Primarily used by RICs. This report provides a listing of all TINs that have been in recheck for more than 45 days. Once a letter is chosen, you will need to select the return address - options are Andover and Austin. felon trying to get an efin number - E-File - ATX Community Cases are generated for applicants when the "business rule" check results in "Not Confirmed" . If no response, follow IRM 3.42.10.14.10.1.1, Failure to Respond to Suitability Letters. Information about the new event will be included on the official Record of Arrest (RAP) sheet. If the Asset Code is other than "8" or "9" , the applicant is not considered a Large Taxpayer but may be eligible. See IRM 3.42.8.6.1.1 Employer User Portal (EUP) for additional information. For disclosure purposes, the name, company name (if applicable), EFIN, ETIN or TIN (SSN or EIN) must be verified. . Many need to enter an electronic filing identification number (EFIN) to file digitally, for example, and doing so online makes the overall process much easier: Do you have an EFIN? Business rules are programmed criteria on which literals will appear. If the Board agrees that the individual/firm is eligible and can reapply or if they uphold the expulsion, Andover will be provided with the verbiage to be included in the letter informing them of the decision via the mailbox. An e-file monitor may be requested to visit the organization to determine compliance on an individual basis and will fax a sanction sheet to Andover, if appropriate. Return to Application Case Overview and select Mark Worked. Some applications are submitted only to gain access to TDS. If Andover e-help Desk receives a Form 8655, fax the form to 855-214-7523, the Ogden Account Management Center (OAMC) and request the reporting agent information be added to the RAF. Posted January 1, 2017. See IRM 3.42.10.4.5.1, Personal Credentials Screen for Principals and Responsible Officials. EPPM is also responsible for the creation and maintenance of letters which can be found in Exhibit 3.42.10-1, CRX Letters and Exhibit 3.42.10-2, Locally Printed Letters. Request to have the valid ZIP code added to the ZIP code/ULC table. All reports are generated from the Business Objects Enterprise (BOE). Send Letter 5880C, (select from drop-down ERO Acceptance) to preparer with the new EFIN. 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). If the application is new and has been pending documents for 45 days, the application status will move to "Deleted" on the following day. The case is assigned to an assistor to work. Quote 2 weeks later. This process should be done systematically. The system associates a ULC to each application based on the ZIP code of the physical address on the application. EPSS clerical staff ensures that the EFIN and the name in the folder match the report so that an application with either a recycled or an active EFIN is not purged in error. Reasonable cause is based on all the facts and circumstances in each situation. You indicated you are an alien lawfully admitted for permanent residence (legal resident alien) on your IRS e-file application. Documentation received for banking official and officer of a publicly owned corporation must be maintained for three years after the application has been dropped. 1488 and Publication 1345, Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns. 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. File all information in the designated area. (27) IRM 3.42.10.15.1 - updated and clarified procedures for prisoners on new applications, IPU 21U1228 issued 11-04-2021. Can attorney help me get my efin Share this conversation Before hiring a lawyer, make sure they're the right fit Book your free consultation In partnership with This is done to ensure an EFIN wasnt issued as it may not display immediately due to system slowness. Applicants with compliance issues will be denied participation in the program until all issues have been satisfactorily resolved. (12) IRM 3.42.10.13 - changed title and updated procedures regarding using a vendor for fingerprinting due to the change in the fingerprint process. The IRS mandates that any entity filing more than 10 tax returns must have an EFIN. 2. The assistor must: Enter the firm's legal name from INOLES and EIN. All Required fields are marked with an asterisk. Disclosure guidelines must be followed when contacting providers by telephone. Mailing is the other option for providing requested documentation, whether U.S. mail, Fedex, etc. See the Fingerprint Adjudication Process Job Aid for more detail and examples. The individual or firm suitability is "In Process" and a case may have already been generated, if fingerprint results returned data that has not been adjudicated or the professional credentials has not been validated. This process is designed to automate the input of the Business Rule results from the compliance check and process the results received. Each year in May, analysis is conducted to identify all EROs and Transmitters that havent e-filed or transmitted tax returns for the current or preceding two filing seasons. Research required to include but is not limited to: See IRM 3.42.10.14.8, Suitability Procedures After Research, for "Pass" or "Fail" instructions after decision. The eligibility date is the suspension period less 45 days, as this is the allowable processing time for an application to complete. The term alien means any person not a citizen or national of the United States. This process is called suitability. Suitability must be "Passed" or "Recheck" , a provider status must be "Accepted" and the EFIN must be "Active" . Quote. A designated assistor will submit an e-mail to the ISE&S (Industry Stakeholder Engagement & Strategy) group. Update suitability status to "Incomplete" and add notes. Select the applicable firm of yours you're wanting to update location for or select "Individual" 3. Enter "Date of Results" , select hit status - "Hit" , "No Hit" or "Supporting Info" - and enter research results in "Additional Information" and select "Save" . The application will automatically populate this number when the enrolled agent check box is selected on this screen and the system validates it against the Enrolled Practitioner System (EPS). When Appeals return their reply, the case will be identified by the specific assistor submitting the case. Active EFIN(s) must be updated to "Inactive" prior to changing the "Provider Status" to "Non-Compliant" , "Non-Compliance (Field Monitoring)" , "Rejected" or "Revoked" . If a Principal fails because of continuous suitability, the assistor will update the personal suitability to "Fail" . If proof is not provided, ensuring due process, see IRM 3.42.10.14.8, Suitability Procedures After Research, for pass/fail specific instructions. Suspension or Expulsion from the IRS e-File Program: What Preparers An IRS sponsored Not for Profit business activity applicant should include the SIDN on the Doing Business As line. The Delegated User information will display in the "Authorized User(s)" table on the screen. Open an interaction on EHSS and elevate the interaction to "Application Analysts" . FPC returned from FBI as Duplicate triggered when the FBI response for a FPC is Duplicate. Level two infractions include violations that would: Have an adverse impact upon the quality of electronically filed returns or on IRS e-file, Have a negative impact on taxpayers' voluntary compliance, Be a non-compliant issue that was not self-corrected prior to IRS intervention. Proc. If the account is in status code 02 or 03 or 04 (extension due date has expired) with a TC 140, input TC 971, closing code 17 on the secondary spouse's SSN, using REQ77. L2 REG DECEASED triggered if the PTIN Status Indicator is equal to "Deceased" and individual is registered for e-Services. Each new Principal and Responsible Official must sign using their Personal Identification Number (PIN), acknowledging they have read: The Privacy Act and Paper Reduction Act Notice. This Form 8633 is the new combined form to use to apply to be an authorized e-file provider of any of the Individual or Business e-file programs. Level 2 will add comments in the EHSS Incident explaining why the applicant does not qualify as a Large Taxpayer and refer the Incident back to the ANSC Lead Group.