How can I obtain an EFIN for my business located in Canada? I got an EIN for the corporation but I was told I can't obtain an EFIN, as I do not have any SSN nor ITIN.

[staccon]

Has anyone operating from outside the US found an alternative solution? Are there any external service providers that could help? Thanks so much for your help

[itonewbie · Accepted solution]

Foreign preparers not eligible for SSN will not be issued EFIN. You must, however, apply for a PTIN and include a Form 8946 in order to prepare or assist in federal tax return preparation for compensation. As you are probably aware, your clients will need to paper file and a Form 8948 with box 6a checked must be attached to the return.

[staccon]

Hi! Thanks very much for your comments, very helpful. I already have my PTIN. Would you know if any external service provider would be able to efile tax returns on my behalf? If not, can I obtain a waiver from the efile requirement if I exceed more than 10 tax returns? Thanks again for your help

[itonewbie]

There is no service provider who would or should efile tax returns on your behalf. You are automatically exempted from e-filing regardless of the number of returns you prepare. What you should do is to ensure a Form 8946 was filed with the IRS so that they have it on record with your PTIN that you are not eligible for e-filing.

[staccon]

Awesome! Thanks so much for your very helpful comments

[NateTaxProf]

See page 15 of https://www.irs.gov/pub/irs-pdf/p3112.pdf - *if* you had a US firm/preparer with a close business relationship they could establish a foreign EFIN for you. However, this would obviously require a very high level of trust.

[itonewbie]

Yes, a high level of trust. Not even Big 4 do that.

[IRonMaN]

"this would obviously require a very high level of trust"
And I'm guessing it would probably also require a big pile of money exchanging hands.

[NateTaxProf]

Well, sure. I'm just saying...maybe this person has a relative in the US with an EFIN. You never know.

[itonewbie]

Relative is not the kind of business relationship the publication describes...

[staccon]

Thanks all. No unfortunately my company is not connected to any US-based business, but thanks for the suggestion. Well, I'll go for the paper file then. I used to work for one those big firms so I did not realize this could be a complication. Thanks again for all your help

[masterca]

A further wrinkle this year is that preparers are required to have an EFIN to file Form 114 which must be Efiled and foreign preparers can't get EFINs. Any solution anybody?

[sjrcpa]

File directly at the BSA FINCEN website. You do need to register there but no EFIN required.