EFIN for non US citizen with SSN

[shachar183]

Hello,

Can I apply for an EFIN if I don't hold US citizenship or Green Card?
If not will form 8946 applies for me? I do have a SSN (L-1 Visa) - it says 'do not submit this form if you have, or eligible to get a US SSN'.

Thanks!

[George4Tacks]

@itonewbie should be able to correctly answer this. 

[shachar183 · Accepted solution]

Thank you,

I called the IRS they told me to submit form 8944 'Preparer e-file Hardship Waiver Request' and provide the accurate reason for not being able to e-file and they will accept the waiver.

Honestly they did not have a solution to my case so I offered it and they accepted it. Works for me if I'll get the waiver.

[itonewbie]

I agree filing F.8944 would be the way to go since:

1. your situation, being a foreign preparer who is issued an SSN and not living as well as working overseas, is not covered by the administrative exemptions; and
2. you are not generally eligible for an EFIN, which can only be issued to US citizens and legal resident aliens who are green card holders (at least at the present time).

However, there are issues beyond your eligibility for EFIN.  As an L-1 visa holder, you are authorized to work only for the employer that sponsored your visa based on the intra-company transfer and not engage in other business activities (even if your employment agreement doesn't prohibit that).  Doing otherwise would likely breach your immigration status and could impact your EA/CPA license.  You should, therefore, consult an experienced immigration attorney, preferably the one who processed yours, prior to starting any venture you have in mind.

[shachar183]

Wow you know a lot.

That’s accurate although my L-1 visa has expired and I have rotate back outside the states. My SSN is still valid but my visa not.

[itonewbie]

Ah, you having left the US is new information but that is material to the answer to your question.

In that case, you should not be filing F.8944.  Since your situation is covered under one of the administrative exemptions, you ought to file (1) a F.8946 when you renew your PTIN even though you have an SSN and (2) a F.8948 with each return you prepare.

In the event you are or become a member of a firm that is eligible for EFIN, they may then apply for you a Foreign EFIN.  The IRS, however, is not familiar with the process, based on my personal experience.

[Lescobar3091]

I'm a TPS holder (temporary protection status) is work permit and SSN, you know what is the best option for get the authorization for efile provider and EFIN,  I have PTIN already

Thanks

[George4Tacks]

https://www.irs.gov/e-file-providers/become-an-authorized-e-file-provider

[yperez]

I just started my LLC and wanted to get the EFIN for it.  Obviously I have to do the fingerprints and such, but I am not a citizen or resident.  I see in this thread people mentioning F.8944.  You seem quite knowledgable and I was wondering if you possibly had an idea on what options I have?

Please advise,

Thank you for your time

[MRamadan]

Dear sir 

@itonewbie

 

Greetings,
i have the same issue. however, i  started my LLC by the end of 2021 and i have my PTIN , ITIN and i succeed the AFSP yearly therefore, i need  to get EFIN because i have a lot of clients and need to efile for them .
Note: i am not a us citizen nor resident 
Regards, 

[George4Tacks]

8944 is go get an exception to e-filing, if you can NOT get an EFIN. https://www.irs.gov/pub/irs-pdf/f8944.pdf

[George4Tacks]

https://proconnect.intuit.com/community/proconnect-tax-discussions/discussion/efin-for-non-us-citize...