IRS e-File Guide
Everything tax professionals need to know about IRS electronic filing via the Modernized e-File (MeF) system.
Getting and Maintaining Your EFIN
An Electronic Filing Identification Number (EFIN) is issued by the IRS to tax professionals authorized to e-file returns. You must have an active EFIN to submit returns through TaxGoing. How to apply for an EFIN: 1. Create an IRS e-Services account at irs.gov/eservices. 2. Complete the e-file Application (Form 8633 equivalent, submitted online). 3. Pass a suitability check (credit check, criminal background check). 4. Receive your EFIN by mail or within the e-Services portal (typically 4–6 weeks). Once you receive your EFIN, enter it in TaxGoing under Settings → Firm Profile. Maintaining your EFIN: • Renew your e-file application annually by updating your information in IRS e-Services. • Report any address or ownership changes to the IRS within 30 days. • Protect your EFIN — it identifies your firm on every return you submit. • Never share your EFIN with other firms or preparers outside your organization.
ERO PIN (Self-Selected PIN)
As an Electronic Return Originator (ERO), you select a 5-digit PIN that, combined with your 6-digit EFIN, forms the 11-digit EFIN/PIN appearing on Form 8879, Part III. • Your ERO PIN can be any 5 digits of your choosing (not all zeros). • Enter your ERO PIN in TaxGoing under Settings → Firm Profile. • The EFIN/PIN appears on every Form 8879 you issue. • Keep your ERO PIN confidential — it authorizes you to e-file on behalf of your clients.
Form 8879 — e-File Signature Authorization
Form 8879 (IRS e-file Signature Authorization) is required before you can e-file any individual income tax return. It authorizes the ERO to enter the taxpayer's PIN on the electronic return. Key requirements: • The taxpayer (and spouse if MFJ) must sign Form 8879 before you transmit the return. • TaxGoing generates Form 8879 automatically from the return data and sends it to your client via secure link. • Clients sign digitally by selecting their 5-digit PIN within the TaxGoing client portal. • You must retain completed Form 8879 documents for three (3) years from the return due date or filing date, whichever is later. • You may not submit the return until you have a signed Form 8879 in hand. What appears on Form 8879: • Part I: Tax return information (AGI, refund/balance due). • Part II: Taxpayer's declaration and PIN entry. • Part III: ERO's EFIN/PIN (your 6-digit EFIN + your 5-digit ERO PIN = 11 digits total).
The IRS Modernized e-File (MeF) System
The IRS Modernized e-File (MeF) system is the platform through which all electronic individual income tax returns (Form 1040) and business returns are transmitted to the IRS. How TaxGoing uses MeF: 1. You complete and calculate the return. 2. Client signs Form 8879 electronically. 3. You click "Submit to IRS" in TaxGoing. 4. TaxGoing generates an IRS-formatted XML package and transmits it. 5. The IRS sends an acknowledgment (ACK) — typically within minutes to 48 hours. Fed/State MeF: TaxGoing supports the IRS Fed/State MeF program, which allows simultaneous transmission of federal and state returns in a single submission. Supported states include ID, CO, AZ, UT, OR, NC, and GA. MeF system availability: The IRS MeF system typically goes offline for maintenance in late November and reopens for the new filing season in January. Exact dates are announced by the IRS each year.
Key Filing Deadlines (Tax Year 2024)
Individual returns (Form 1040): • January 27, 2025: IRS begins accepting 2024 returns. • April 15, 2025: Original due date for most individual returns. • October 15, 2025: Extended due date (Form 4868 extension required). Estimated tax payments: • Q1: April 15 | Q2: June 16 | Q3: September 15 | Q4: January 15, 2026 Extension of time to file: • File Form 4868 by April 15 for an automatic 6-month extension. • An extension of time to file is NOT an extension of time to pay. Tax owed is still due April 15. IRS MeF shutdown: • System typically closes in late November for annual maintenance. • Opens for new-season submissions in late January.
Acknowledgments (ACKs)
After you submit a return through TaxGoing, the IRS sends an acknowledgment (ACK): Accepted: • The return has been received and accepted by the IRS. • For refunds, processing typically takes 10–21 days for direct deposit (less for e-filed returns). Rejected: • The return has been rejected due to an error. • TaxGoing displays the IRS reject code and description. • Common causes: duplicate SSN, prior-year AGI mismatch, invalid PIN. • You must correct the error and resubmit within the allowable timeframe. State acknowledgments: • State ACKs arrive separately from federal ACKs. • Timeline varies by state — typically 24–72 hours after federal ACK.
Official IRS Resources
• IRS e-Services: irs.gov/eservices — manage your EFIN and e-file application. • Publication 1345: "Authorized IRS e-file Providers for Individual Taxpayers" — the complete guide for EROs. • Publication 3112: "IRS e-file Application and Participation" — how to apply for and maintain an EFIN. • IRS e-file Partner Locator: irs.gov/efile — authorized e-file providers list. • IRS MeF Status: irs.gov/e-file-providers/modernized-e-file-mef-status-page. • Tax Professionals: irs.gov/tax-professionals — resources for CPAs, EAs, and EROs. Need help? Contact TaxGoing support at support@taxgoing.com.