ATTN: Authorized IRS e-file Providers/EROs

As a reminder, Authorized IRS e-file Providers are required to follow the safeguarding and unauthorized use policies set forth in Publication 3112, IRS e-file Application and Participation, and Publication 1345, Authorized IRS e-file Providers of Individual Income Tax Returns.

Providers must protect their EFINs from unauthorized use and never share them. Prohibited actions include:

• Accepting payment for the use of an EFIN or purchasing an EFIN from someone else. (e.g., renting/leasing/selling).
• Transferring EFINs to another entity when transferring the business by sale, gift or other disposition.
• Selling software for resale (re-branding, white label, etc.), the software developer must ensure that the original purchaser does not resell the software with the original purchasers EFIN.