EFIN Verification Act of 2026

The "EFIN Verification Act of 2026" mandates that all Electronic Filing Identification Numbers (EFINs) must be validated as active and authorized before being used to electronically file tax returns or other documents. This measure aims to enhance the security and integrity of the electronic tax filing system by preventing the use of compromised or unauthorized EFINs.

The bill requires the Secretary of the Treasury to develop a comprehensive, real-time EFIN validation program. This program will confirm an EFIN's status—whether it is active, authorized, suspended, or revoked—immediately upon request, and must be secure and support high-volume requests. Electronic filing software will be required to integrate this validation process, preventing the submission of documents if the EFIN is not successfully validated.

Furthermore, the legislation authorizes the Secretary to disclose necessary EFIN validation program information to designated "specified validators," which can include software providers, state tax agencies, and financial institutions. These provisions, including the disclosure authority, will generally take effect for disclosures made and taxable years beginning two years after the date of enactment.