TAX NEWS - DECEMber 2009

IRS E-file: New IRS e-file Rule for Providers to obtain a Foreign EFIN

Authorized IRS e-file Providers (Providers) may obtain an Electronic Filing Identification Number (EFIN) for use by a firm in "its business-related group" if the firm can not obtain an EFIN because its Principals and/or Responsible Officials are not U. S. citizens or aliens lawfully admitted for permanent residence as described in 8 U.S.C. §1101(a)(20).

The term "business-related group" applies to brother-sister firms, subsidiaries, franchises, affiliates, etc.

The Provider must obtain an EFIN for each firm location as described in Publication 3112. The Provider is responsible for the e-file operation at the location. Additional information is available on IRS.gov.