sjrcpa
Level 15

I must be missing something.

The firm - whether sole proprietor, LLC, S Corp, etc. is the ERO. It has an EIN and ERO number. The software is licensed by the ERO. Intuit embeds most of that info in the license "disk". EROs efile the returns

Then there are individual tax return preparers. They have PTINs. They sign tax returns.


The more I know the more I don’t know.