EFIN Verification Act of 2026

The EFIN Verification Act of 2026 requires tax preparers to validate their Electronic Filing Identification Numbers (EFINs) before electronically submitting federal tax returns or other documents on behalf of taxpayers. The bill mandates that the Treasury Secretary establish a real-time validation system capable of processing high-volume requests from large-scale tax preparation software and financial institutions. This system will confirm whether an EFIN is active, authorized, or compromised at the moment a filing attempt is made. Additionally, the legislation permits the disclosure of specific information to approved third-party validators to facilitate this verification process, with these requirements taking effect for taxable years beginning two years after enactment.