Enrolled Agent Exam [Part 3] 72, E-File Mandate EFIN and Authorized Providers

This podcast is made by Ran Chen, who holds an EA license, Insurance and Securities licenses (Series 6, 63, 65), and the CFP® designation. He is passionate about opening access to high-quality exam preparation resources and helping learners prepare more effectively for professional certification exams.

In this episode you will learn:

- The specific '11 or more' aggregate filing threshold that triggers the mandatory e-file requirement for a preparer or firm.

- Key exceptions to the e-file mandate, such as taxpayer choice to file on paper and how to document it with Form 8948.

- The components of the IRS suitability check for an EFIN application, including tax compliance, criminal background, and credit history.

- The distinct roles of an Electronic Return Originator (ERO) versus a Transmitter in the e-filing process.

- Critical responsibilities for EFIN holders, including the absolute prohibition on sharing credentials and the requirement to monitor account activity.

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