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IRS Tax Preparer

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Requirements for all federal tax return preparers

The IRS considers anyone who prepares more than 5 tax returns during the tax year as a preparer. All preparers must follow the rules established in IRS publications. As a tax preparer, the IRS requires you to obtain a PTIN (Preparer Tax Identification Number). To file tax returns electronically, you need to obtain an EFIN (Electronic Filing Identification Number).

Not having an active PTIN could result in the imposition of penalties, injunctions, and/or disciplinary actions under section 6695 of the Internal Revenue Code by the IRS Office of Professional Responsibility. Refer to this IRS page for more information.

Why can I only file 5 tax returns electronically if I'm not a preparer?

As an authorized IRS provider, PlanillaPlus must follow the mandate established by the IRS.

Publication 1345 "Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns" states on page 36 the following:
"Ensure that no more than five electronic returns are filed from one software package or one e-mail address."

Because of this, PlanillaPlus cannot allow more than 5 tax returns to be filed electronically from the same account if you do not have an EFIN and PTIN.

What do other authorized IRS providers say?
  • Intuit - "The IRS imposes a limit of 5 e-mail returns. Preparing greater than 5 returns is viewed by the IRS as being 'a preparer' and requires registration with the IRS. It is NOT a TurboTax limitation, and it does not matter how many TurboTax packages you buy; if you try to e-file more than 5 returns you should consider it an invitation to the IRS to contact you. NOTE: To prepare more than five e-files, you will need to become an Authorized e-file Provider and register as an ERO (Electronic Returns Originator) with the IRS."
  • TaxAct - "If you’re not a licensed tax preparer, you can’t e- file more than five tax returns. That’s the limit set by the IRS. To e-file an unlimited number of returns, you will also need a Preparer Tax Identification Number (PTIN) and an Electronic Filing Identification Number (EFIN) from the IRS."
  • TaxSlayer - "The IRS limits the number of returns that can be completed and e-filed per individual to five (5) individual returns. This is so tax preparers are held responsible for the returns they have prepared. Anyone filing more than 5 returns for which they are paid, should be using professional tax preparation software and including their PTIN on the return.There is no way to override the account tracker in the online software. If an individual wants to prepare and electronically file more than five (5) tax returns, the IRS requires that individual obtain an EFIN (Electronic Filing Identification Number). "
  • Drake Software - "Remember, before you can e-file actual customer returns, you must apply for an EFIN with the IRS."
Are you sure your provider follows IRS rules?

Before purchasing a tax preparation product, verify that your program follows IRS rules.

Additional References