High-level Overview
- Very few people at the IRS have training on this. You'll have several phone calls and you'll have to explain what you're trying to do several times and be on hold a lot.
- A legal officer of the company must:
- Create his personal account first
- Apply for API or e-File, doesn't matter what - just needs to create the organization
- Add himself as a Delegated user
- The developer can create an account
- The legal officer must add the developer as a Delegated User
- ???
- Thorough background check
Apply for
-EFIN -SIN(?)
Relevant "Publications":
- 3112 - https://www.irs.gov/pub/irs-pdf/p3112.pdf
IRS e-file Application & Participation - 4163 - https://www.irs.gov/pub/irs-pdf/p4163.pdf
Modernized e-File (MeF) Information for Authorized IRS e-File Providers for Business Returns Tax Returns Processed in Year 2022 - 4164 - https://www.irs.gov/pub/irs-pdf/p4164.pdf
Modernized e-File (MeF) Guide for Software Developers and Transmitters
How to create an account:
- Create ID.me with biometric facial recognition
- Apply for API at
- IRS.gov (https://www.irs.gov/)
- Tax Pros (https://www.irs.gov/tax-professionals)
- Access E-Services (https://www.irs.gov/e-services)
- E-file Provider Services (https://www.irs.gov/tax-professionals/e-file-provider-services)
- DO NOT pick Application Program Interface (API) - it goes to a mostly blank page that loops you back
- Access e-file Application (redirects to creating / signing in with ID.me account)
- Create company with EIN, etc
- Add delegated user (perhaps yourself)
- A2A Enrollment - https://www.irs.gov/tax-professionals/e-file-provider-services
- Needs RSA JWK: https://webinstall.dev/keypairs
| Abbr | Desc |
|---|---|
| SOR | File Storage (Secure Object Repository) |
| TDS | Tax Returns Info (Transcript Document Service) |
| TINM | TIN Matching (Tax Identification Number - EIN/SSN) |
| FBP | ??? |
| ISP | Web Applications (misnomer: Internet Service Provider) |
| A2A | Application 2 Application - PIN from reporting agent |