Additionally, you’ll need to obtain your Electronic Filing Identification Number or EFIN to electronically file returns. This number is assigned by the IRS identifying that your entity is approved for the IRS e-file program. There is no cost associated with the EFIN, but it does require an application process that involves checks on your background, criminal history, tax debt history, etc. Without a EFIN, you are not permitted to e-file tax returns or engage in any e-file activities. However, you are permitted to operate a tax preparation center where taxes are collected and forwarded to another location for electronic return origination that is a compliant EFIN holder or other Responsible Party, signature by the taxpayer, and/or electronic submission (transmission) to the IRS.