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119-hr-10334119th CongressWALLET

EFIN Verification Act of 2026

Sponsored By: Representative Estes, Ron [R-KS-4]

In Committee

Summary

Mandatory EFIN validation with real-time checks for e-filing. The bill requires the Secretary of the Treasury to build a validation program so an Electronic Filing Identification Number cannot be used to file federal tax returns or other documents unless it is confirmed active and authorized.

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  • Tax preparers: Preparers may not electronically file using an EFIN unless the Secretary or an authorized validator has validated it as active and authorized. The system will report if an EFIN is suspended, revoked, compromised, or ineligible.
  • Taxpayers: Returns and other documents must be filed only under validated EFINs, with the program validating EFINs initially and again at intervals or upon events to help ensure ongoing validity and integrity.
  • Software providers: E-filing software must require EFIN validation before allowing any filing and must support secure, high-volume, automated validation requests to the Treasury's real-time system.
  • Specified validators: The bill allows entities such as software companies, State tax agencies, and financial institutions to be designated as "specified validators" and to receive validation information under new disclosure rules.
  • Treasury/IRS operations and timing: The Secretary must create and run the real-time validation system and may disclose validation information under an added Internal Revenue Code disclosure provision with added safeguards. Most of the program's authorities and disclosure amendments take effect two years after enactment.

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Bill Overview

Analyzed Economic Effects

2 provisions identified: 0 benefits, 0 costs, 2 mixed.

New preparer ID checks for e-file

If enacted, the IRS would build a program to validate preparer EFINs before they are used. The IRS would validate an EFIN before its first use and periodically afterward. Tax software would have to check and block filing unless an EFIN is validated. These rules would apply for returns for taxable years beginning two years after enactment.

IRS may share preparer ID data

If enacted, the IRS would be allowed to share EFIN validation information with authorized validators like tax software firms, State tax agencies, and financial institutions. The bill would add that disclosure authority into the existing Section 6103 safeguards. Those disclosure rules would apply to disclosures made two years after enactment.

Sponsors & CoSponsors

Sponsor

Estes, Ron [R-KS-4]

KS • R

Cosponsors

  • Rep. Moore, Blake D. [R-UT-1]

    UT • R

    Sponsored 9/28/2026

  • Rep. Sewell, Terri A. [D-AL-7]

    AL • D

    Sponsored 9/28/2026

  • Rep. Panetta, Jimmy [D-CA-19]

    CA • D

    Sponsored 9/10/2026

Roll Call Votes

No roll call votes available for this bill.

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