| Once you become an Authorized IRS e-file Provider and receive your Electronic Filling Identification Number (EFIN), you must abide by the policies and procedures in Publications 3112, IRS e-file application and Participation and Publication 1345, Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns. Providers must protect their EFINs, ETINs and passwords from unauthorized use. Providers must never share the numbers and passwords with others including renting, not transferring EFINs or ETINs to another entity when transferring the business by sale, gift or other disposition. An Electronic Return Originator (ERO) is an Authorized IRS e-file Provider that originates the electronic submission of returns to the IRS. An ERO must originate the electronic submission of only returns that the ERO either prepared or collected from a taxpayer. The IRS may deny an applicant participation in IRS e-file for a variety of reasons that include but are not limited to: - Knowingly and directly or indirectly employing or accepting assistance from any firm, organization or individual denied participation in IRS e-file or suspended or expelled from participating in IRS e-file. This includes any individual whose actions resulted in the denial, suspension or expulsion of a firm from IRS e-file;
- Knowingly and directly or indirectly accepting employment as an associate, correspondent or as a subagent from, or sharing fees with, any firm, organization or individual denied participation in IRS e-file or suspended or expelled from participating in IRS e-file. This includes any individual whose actions resulted in denial, suspension or expulsion of a firm from IRS e-file.
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