What is a PTIN?
A Preparer Tax Identification Number identifies an individual paid tax return preparer. The IRS requires compensated preparers who prepare or substantially assist in preparing federal tax returns to have a current PTIN, subject to limited exceptions.
What is an EFIN?
An Electronic Filing Identification Number is issued to a firm or individual that has been approved as an authorized IRS e-file provider. It is used in connection with electronically filed return data.
PTIN vs EFIN at a glance
| Question | PTIN | EFIN |
|---|---|---|
| Who receives it? | Individual preparer | Approved e-file provider |
| Main purpose | Identify a paid preparer | Identify an authorized e-file provider |
| Can it be shared? | No | Belongs to the approved firm/provider |
| Renewal | PTINs must remain current and are renewed annually | Provider information must remain accurate and current |
Does a tax preparer need both?
Many paid preparers working in an e-filing environment will encounter both: each preparer uses their own PTIN, while the firm or provider uses its EFIN for authorized e-file operations.
Important: credential and e-file requirements can change. Verify current requirements directly with the IRS before applying or filing.