H.R. 10334 · In committee · Taxation

EFIN Verification Act of 2026

Sponsor: Ron Estes (R-KS)

What it does

• Require the IRS to develop a program that validates electronic filing identification numbers (EFINs) in real time before tax returns or documents can be filed electronically.
• Mandate that EFINs be validated prior to their initial use and at regular intervals determined by the IRS.
• Allow specified validators such as software providers or state agencies to validate EFIN authorization and active status in addition to the IRS.

Official summary

EFIN Verification Act of 2026 This bill requires the Internal Revenue Service (IRS) or a specified validator (e.g., software provider or state agency) to validate that an electronic filing identification number (EFIN) is authorized and active before a federal tax return or other document may be electronically filed with the IRS. (As background, an EFIN is assigned by the IRS to an individual or entity who is authorized to file federal tax returns and other documents on behalf of other taxpayers.) Specifically, the bill requires (1) the IRS to develop a program to validate the status of an EFIN in real time, and (2) EFINs to be validated prior to the initial use and at intervals determined by the IRS.

Latest action

Sep 16, 2026: Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 40 - 0.

Committee: House Ways and Means