EFIN for non US citizen with SSN

[shachar183]

Hello,

Can I apply for an EFIN if I don't hold US citizenship or Green Card?
If not will form 8946 applies for me? I do have a SSN (L-1 Visa) - it says 'do not submit this form if you have, or eligible to get a US SSN'.

Thanks!

[pk]

@shachar183 , did you mean  ITIN  ?  EFIN is for people  whom generate/ transmit electronic tax files;  EIN is for  employers.  Which did you mean ?  What country are you from ?  When did you enter USA ? 

[shachar183]

I am a tax preparer and I will file more than 10 tax returns in 2021. According to the IRS tax preparer that file more then 10 tax returns have to do it electronically and to get EFIN for doing so. There is an exemption for foreign tax preparer which does not hold SSN Form 8946. I do have SSN. EFIN can be granted to a firm which its principal is a US citizen. I am not a US citizen and I am a sole proprietor (one man show) so I am not eligible for EFIN under my name.

Does the other info matter? I am from Germany and I left the US already. I do need to file tax return for 2020 as I was working under L-1 Visa in the US.

Thanks,

[pk · Accepted solution]

@shachar183 , I am now confused.  assuming that you came to the USA on L-1 visa  with your company, then worked on becoming a  US tax preparer --- so you have PTIN-- and now want to go  ( have gone) back to Germany and work as a US tax preparer - yes ?

First this is not the right forum for  such issues -- it  covers ONLY tax preparation using TurboTax.

Second -- you will have to get professional tax preparation software  and use their services to transmit the returns to the  IRS.   The EFIN  issuance requires  FBI back ground check ( at least for US based  tax professional )

Third, if you do not have a PTIN, then  you will have to file the form 8946 --- this also means that you would have  contact SSA ( Social Security Admin ) to deactivate your SSN since you have abandoned your residence/earning in the USA.

Fourth, you will also need to meet educational requirements   for the State and the IRS  I( in order to be listed by them )

Fifth -- what are you trying to do here -- start a business in Germany to cater to the US  expats?  I lived in Germany  in the late eighties and early nineties --- my company  (as  most US employers  do) offered tax preparation  through Cooper-Lybrand   -- US military personnel probably also  have similar facilities.

Suggest  before you embark on this , please consider talking to  professional  tax  software  providers to ensure that you can indeed use their services from abroad and  their requirements  for EFIN  ( it is not always required  unless  you are going to be transmitter )

Is there more I can do for you ?