Can a CPA e-file return for his corporation where he's an employee?

[WinterSoldier]

Hi all,

I'm currently an accountant at a small financial company. Our company manages several LLCs.

If I get the CPA license, can I apply for EFIN and e-file returns for my company and the LLCs?

Do I need my CEO to sign form 8879-PE to authorize me to e-file?

[Pacun]

Yes the owner of each company or the "tax matter" partner needs to sign the form authorizing you to efile. The only one that you don't need signature is for your own company. 

Being an employee doesn't affect the need for signature and it is OK to be an employee and efile the return with the proper authorization.

[Lion EA]

Do you have your PTIN and EFIN?

[WinterSoldier]

6 hours ago, Pacun said:

Yes the owner of each company or the "tax matter" partner needs to sign the form authorizing you to efile. The only one that you don't need signature is for your own company. 

Being an employee doesn't affect the need for signature and it is OK to be an employee and efile the return with the proper authorization.

Thanks for your answer. You have confirmed my initial thought.

[WinterSoldier]

6 hours ago, Lion EA said:

Do you have your PTIN and EFIN?

I will apply EFIN after I get my CPA. I don't think I need PTIN because I'm an employee of the company.

[Lion EA]

I'm not a CPA and have my EFIN and my PTIN so I can prepare and e-file returns.

From the IRS:

8. What is the difference between a PTIN and an EFIN? Does a preparer need both? (revised 10/15/20)

A Preparer Tax Identification Number (PTIN) is a number issued by the IRS to paid tax return preparers. It is used as the tax return preparer’s identification number and, when applicable, must be placed in the Paid Preparer section of a tax return that the tax return preparer prepared for compensation. There is a fee of $35.95 to obtain a PTIN for 2021. Note: There is no fee for 2018 -2020.

An Electronic Filing Identification Number (EFIN) is a number issued by the IRS to individuals or firms that have been approved as authorized IRS e-file providers. It is included with all electronic return data transmitted to the IRS. There is no fee for an EFIN.

Preparer Tax Identification Numbers are issued to individuals. Electronic Filing Identification Numbers are issued to individuals or firms. Most preparers need both.

9. If an employee of a business prepares the business’ tax returns as part of their job responsibilities, do they need to obtain a PTIN? (revised 9/28/10)

No. An employee who prepares his employer’s federal tax returns is not required to sign as a paid preparer. Accordingly, unless the employee prepares other federal tax returns for compensation, he or she is not required to register and obtain a PTIN.