If you are a preparer e-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 Internet and Electronic Filing Options website.

Note that any link in the information above is updated each year automatically and will take you to the most recent version of the document at the time it is accessed.