Level 15
12-17-2022
09:18 AM
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@NPerezCPA This is from pub 3112 which you should read in its entirety.
Adding New Business Locations
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 separate EFIN is required for each fixed location that originates
electronic submission of returns. A fixed location is an office owned or leased by the ERO.