EFIN vs. PTIN: Which Numbers a Tax Preparer Actually Needs, and How to Get Each
The short answer: a PTIN (Preparer Tax Identification Number) identifies you — every paid preparer must have one, it costs $18.75 a year, and it’s issued online in minutes. An EFIN (Electronic Filing Identification Number) identifies your firm as an IRS-authorized e-file provider — you need one to transmit returns electronically, it’s free, but the application involves a suitability check that can take 45 days or more. If you expect to file 11 or more covered returns in a year, e-filing is mandatory, which makes the EFIN mandatory too.
- PTIN: per-person, $18.75/year (2026 season), issued immediately online, renewed every fall.
- EFIN: per-firm, free, requires an e-Services application with suitability check — often 45+ days, sometimes with fingerprinting.
- The 11-return rule: preparers who file 11+ covered returns must e-file them — which requires an EFIN.
- Bonus acronym — EIN: your business’s federal tax ID, free at IRS.gov, optional for sole proprietors who prefer not to hand out their SSN.
§1 The Acronyms, Untangled
PTIN vs. EFIN vs. EIN — AT A GLANCE
| PTIN | EFIN | EIN | |
|---|---|---|---|
| Identifies | You, the preparer | Your firm, as e-filer | Your business entity |
| Required for | Any paid preparation | Transmitting e-filed returns | Entities, hiring, banking |
| Cost | $18.75/yr | Free | Free |
| Time to get | Minutes | 45+ days | Minutes |
| Renewal | Annual (opens mid-Oct) | None — keep info current | None |
The most common new-preparer confusion: thinking the PTIN lets you e-file. It doesn’t — the PTIN goes on the return as the preparer’s signature identifier; the EFIN belongs to the firm that transmits it. A solo preparer typically needs both (and possibly an EIN if operating as an LLC).
§2 Getting the PTIN: 15 Minutes
Apply or renew in the IRS Tax Pro system: create the account, verify your identity, answer the compliance questions, pay $18.75. Renewal opens each fall in mid-October — our step-by-step walkthrough covers the process and the Circular 230 consent that AFSP participants must complete at the same sitting.
§3 Getting the EFIN: Start 6–8 Weeks Early
The EFIN application runs through your IRS e-Services account: you register as an e-file provider, name your firm’s principals and responsible officials, and pass a suitability check — credit history, tax compliance, and a criminal background review, with fingerprinting for anyone who isn’t an attorney, CPA, or EA. There’s no fee, but there’s no rushing it either.
Apply by November for a January start. Suitability checks routinely take 45 days and can stretch longer with fingerprint processing. A preparer who waits until January cannot legally transmit returns during their own first filing season — the single most avoidable new-practice mistake. More first-season setup steps in our no-experience roadmap.
§4 FAQs
Do I need both a PTIN and an EFIN?
If you prepare returns for pay, you need a PTIN. If your firm transmits e-filed returns — mandatory once you file 11 or more covered returns a year — the firm needs an EFIN. Most independent preparers need both.
Can I use someone else’s EFIN?
You can e-file through your employer’s EFIN as their employee. What you cannot do is borrow or rent an EFIN for your own independent practice — the EFIN must belong to the firm actually originating the returns, and misuse gets EFINs revoked.
Does the EFIN expire?
No annual renewal — but you must keep the application information current (address, responsible officials) and the IRS can suspend EFINs for compliance problems. Check your EFIN status in e-Services yearly.
I’ll only file a handful of returns. Can I skip the EFIN?
Under 11 covered returns, e-filing isn’t mandated and clients can mail paper returns. Practically, though, clients expect e-filing and refunds arrive faster — most preparers get the EFIN even at low volume.
Tax IQ Academy is an IRS and CTEC approved provider of continuing education for tax professionals, offering AFSP, AFTR, and EA exam prep courses covering federal tax law, ethics, and practice management.