If you are a preparer electronically filing returns for the first time, see the following links for helpful information:

• The Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns
• Becoming an Authorized e-file Provider

Preparers must apply for an Electronic Filing Identification Number (EFIN) in order to e-file. You can contact the IRS e-Help Desk toll free at 1-866-255-0654 for assistance with the application.

For individual state information, see the Federation of Tax Administrators website State Electronic Commerce Snapshots.