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A PTIN is a Preparer Tax Identification Number issued by the IRS. In general, anyone who prepares or assists in preparing federal tax returns for compensation must have a valid PTIN, subject to the applicable IRS exceptions.

A PTIN belongs to the individual—not to an office. Each qualifying preparer must have their own PTIN.

If you do not have a PTIN and intend to prepare federal tax returns for compensation, start with the IRS PTIN application process.

VISIT IRS PTIN INFORMATION →

An EFIN is an Electronic Filing Identification Number used to identify firms that have completed the IRS e-file application, passed the required suitability process and become authorized IRS e-file providers.

The IRS states that the firm owns the EFIN. EFINs are not transferable and must be protected from unauthorized use.

READ THE IRS EFIN FAQ →

A PTIN holder can operate as a tax preparer, but a PTIN and an EFIN are different credentials with different purposes.

A person who wants to electronically file returns through their own firm must understand the IRS e-file provider requirements and the firm's EFIN responsibilities.

ETN can help explain the difference between the credentials and the operational paths available through ETN. We do not replace the IRS application or approval process.

An Electronic Return Originator, or ERO, is an authorized IRS e-file provider role involved in originating electronic tax returns.

ERO responsibilities depend on the provider's specific role, systems and business structure. ETN helps EROs understand the operational side of building a professional tax office.

This is an area where tax business owners need to pay close attention to structure.

The IRS EFIN FAQ states that when a preparer e-files a return for another provider, the preparer must be an employee of that firm.

Therefore, do not assume that simply calling someone an independent contractor or issuing a 1099 automatically makes the arrangement compliant.

Before onboarding preparers, understand who employs the preparer, whose EFIN is being used, who controls the work, who owns the client relationship, who reviews returns and how taxpayer information is handled.

READ THE IRS EFIN FAQ DIRECTLY →

A W-2 employee works as an employee of the business and is generally subject to the employer's payroll and employment tax obligations.

An independent contractor is generally operating under a different business relationship. Worker classification depends on the actual relationship between the parties, not simply the label placed in an agreement.

ETN does not make individualized worker-classification determinations for your business. Have your specific structure reviewed by an appropriate tax, legal or employment professional before implementing a recruiting model.

ETN targets office setup within approximately 24–48 hours after the required enrollment, documentation, agreements, payment and other setup requirements have been completed.

Actual timing can vary based on the information required, third-party approvals, software provisioning and other circumstances outside ETN's control.

ETN provides access to training and support resources, including an LMS environment with self-paced material and live learning opportunities.

EROs can have a structured area for their team. Service Bureau participants can have tools designed for supporting their network. PTIN holders can have access to learning resources appropriate to their role.

Specific access depends on the package and program selected.