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12179: EFIN - Multiple Locations

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Can I use my EFIN at more than one location?

EFINs may cover more than one fixed location to collect data and prepare returns, but cannot be used to initiate electronic transmissions from multiple locations.

According to IRS Publication 3112 (page 10):

"Providers may need to submit new IRS e-file Applications when expanding their
e-file businesses to new business locations. EROs must submit new applications for
additional fixed locations from which the origination of the electronic submission
of returns will occur. A fixed location is an office owned or leased by the ERO.

EROs may originate the electronic submission from other than fixed locations
without submitting an application for each such location. The ERO uses the EFIN
assigned to a fixed location for electronic submission of returns originated from
other than fixed locations.

If all activities occurring at a location are other than origination of electronic
submission of returns, an application is not required for the location. If tax
returns are prepared or collected at a location, but forwarded to another location
for origination of the electronic submission, an application is not required
for the location where the tax returns are prepared or collected."

An "other than fixed" location would represent a mobile preparer, such as one who travels to a taxpayer's home to prepare the return.

If a preparer has a "fixed" location, the EFIN would need to be assigned to that location. Otherwise only data collection and tax return preparation may occur there. The preparer could not transmit a return from a fixed location without an EFIN.

An EFIN should not be used at more than one fixed location, e.g., the one to which it was assigned by the application process. For example, if a preparer has 15 offices and plans to transmit returns from all of them, the preparer would need to have 15 EFINs.

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