Use the IRS online e-file application to become an authorized e-file provider or view and update existing applications. Learn more about IRS e-file that's required for most tax return preparers.
It is only through an approved e-file application that tax professionals, who are Electronic Return Originators (EROs), Circular 230 Practitioners, or Reporting Agents (RAs), can gain access to the Transcript Delivery System. EROs must e-file five or more returns in a tax season to be eligible. Circular 230 Practitioners need only apply and be approved.