minimum returns filed to maintain EFIN

[Rapid Robert]

EDIT: see responses below for more accurate info.

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There is another forum (ATX) that I understand some here also participate in. I lurk over there every so often, but am not a member (and don't currently plan to be). But it was frustrating to see a simple question posted that so many got wrong, with the correct answer nowhere to be found.

To maintain an EFIN, it is required to efile at least 5 returns per filing season. (I could look up what pub this is stated in, or I'm sure it is at the IRS web site somewhere). There may be a grace period during which the EFIN is inactive before it is dropped completely, not sure. They can be any returns, including your own 1040 or friends & family that you are not paid for.

Some of the answers were related to the EA credential, or the PTIN, or that there was no minimum number of returns for anything related to being a tax pro. Arrgghhhh!!!

So please if any of you read this and also participate over there, please set them straight.

[TaxGuyBill]

I'm not familiar with that requirement.

I know the inverse is true - if more than 5 are filed you need an EFIN (so DIY programs are limited to 5 e-files, because DIYers don't have EFINs). But I don't remember any requirement for an EFIN holder to file a certain number of returns. I briefly looked around for it, and I couldn't find anything. Can you find anything that states it is required?

[TaxGuyBill]

I just looked at the non-official ATX forum, and I don't see the question you are referring to. I see one that asked how many are required to maintain an EA (Enrolled Agent) credential, but I don't see one asking about EFIN requirements.

https://www.atxcommunity.com/topic/30360-minimum-returns/

[Rapid Robert]

OK, seems I'm batting well below 1.000 with my posts the last few times. I was remembering the correct number (5 efiled returns) but it applies to a slightly different function. Oh well, at least we are slowly getting to the bottom of it over here!

In short, I now don't think that there is any minimum number of returns required to be filed for EA, PTIN or EFIN retention.

Below cites are from the IRM.

It is the TDS (transcript delivery system) where I was getting the number "five efiled returns" from. But it does not appear to be an annual requirement.

3.42.8.8 (10-01-2022)

Transcript Delivery System (TDS)

The e-Services product is available to:

• an ERO who has successfully submitted five accepted e-file returns.

3.42.10.2.1 (11-06-2020)

Authorized IRS e-file Provider Options

EROs that have e-filed more than five returns are systematically given access to the Transcript Delivery System (TDS).

There is also a five-year timeout.

3.42.10.26.1 (11-21-2019)

EFIN Drop Program

If an EFIN has been inactive for five years or more, regardless of provider option status, the EFIN status is systematically moved to "Dropped" .

[Rapid Robert]

"I see one that asked how many are required to maintain an EA (Enrolled Agent) credential,"

Yes, but it was an open ended question, and the answers reflect that, so in my mind I expanded it to "isn't there something that requires a minimum number of returns to be filed?

[mhcpa1964]

I know there's a minimum of 5 filings per year for maintaining the certified acceptance agent credential. My 2 cents on a Friday night.