Requires validation of electronic filing identification numbers for electronic tax returns and documents.

The EFIN Verification Act of 2026 mandates the validation of electronic filing identification numbers (EFIN) before any tax returns or documents can be electronically filed. The Secretary of the Treasury must develop a program for this validation, ensuring that EFINs are active and authorized. The program will provide real-time validation and be accessible to authorized entities. The Secretary can share necessary information with specified validators, including software providers and financial institutions. The act applies to returns and documents filed after two years from its enactment.

Requires validation of electronic filing identification numbers for electronic tax returns and documents.

The EFIN Verification Act of 2026 mandates the validation of electronic filing identification numbers (EFIN) before any tax returns or documents can be electronically filed. The Secretary of the Treasury must develop a program for this validation, ensuring that EFINs are active and authorized. The program will provide real-time validation and be accessible to authorized entities. The Secretary can share necessary information with specified validators, including software providers and financial institutions. The act applies to returns and documents filed after two years from its enactment.