What is the difference between a PTIN and an EFIN?
I know both numbers show up in tax-practice conversations, but I keep mixing them up. Which one belongs to the preparer and which one belongs to the e-file provider?
A PTIN is the individual paid preparer's identifier. A compensated preparer who prepares or assists in preparing all or substantially all of a federal return generally needs a PTIN unless an exception applies.
An EFIN is tied to an approved IRS e-file provider application. It identifies the provider involved in electronic filing. A firm can have an EFIN after completing the application and passing suitability checks. The EFIN is not a substitute for the preparer's PTIN, and the PTIN is not a substitute for e-file provider authorization.
Short version:
- PTIN: individual preparer.
- EFIN: authorized e-file provider.
- Form 8879: taxpayer authorization to e-file.
- Signed return copy: taxpayer and preparer record of what was filed.
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