Can my firm e-file a return it did not prepare?
If a taxpayer brings our firm a completed return prepared somewhere else, can we transmit it under our EFIN, or does the fact that we did not prepare it make that impossible?
IRS guidance recognizes that a firm may e-file a return it did not prepare if the firm receives the return directly from the taxpayer and follows the e-file provider rules. That is different from letting another preparer or suspended firm use your EFIN as a workaround.
The distinction is control and role clarity. The EFIN owner should have the taxpayer authorization, know what is being transmitted, maintain the required records, and be able to reconcile accepted-return counts to firm records.
If the return comes from another provider or preparer, verify whether the other party is an authorized provider with a valid EFIN and whether the relationship fits current IRS e-file provider rules before transmitting.
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