What e-Services includes
The IRS e-Services page describes it as “a suite of web-based tools for tax professionals, reporting agents, mortgage lenders and payers to transact with the IRS,” and says you must accept the terms of agreement when you sign in. The current components:
| Tool | What it does | Practitioner relevance |
|---|---|---|
| Transcript Delivery System (TDS) | Individual and business transcripts; IVES application and reports | Account, return and wage and income transcripts for clients under Form 2848 or 8821 |
| TIN Matching | Validate a name and TIN combination before filing information returns | Firms that file 1099s for clients |
| E-file provider services | IRS e-file application and transmission | EFIN and ERO status; also the route to TDS for Circular 230 practitioners |
| IRIS application for TCC | Transmitter control code for the Information Returns Intake System | Filing information returns electronically |
| ACA services | ACA application for TCC and transmission | Forms 1094 and 1095 filers |
| API Client ID | Direct communication with the IRS for e-Services, IVES and IRIS | Software integrations |
| Secure Object Repository (SOR) | Secure mailbox for transcripts and TIN matching results | Where PPS deposits transcripts for you |
| State agency services | State TDS and EFIN extract | State agencies only |
The IRS page gives availability as “24 hours a day except Sunday from 12 a.m. to 4 p.m. ET during system maintenance.”
Sign-in and identity verification
IRM 21.2.1.58 explains that Secure Access Digital Identity (SADI) “is the authentication platform that allows users to access many IRS online applications,” using third-party credential service providers to identity-proof users and manage credentials. It lists e-Services (including TDS, TIN Matching, Modernized e-File and the External Services Authorization Management system for e-file applications and TCCs), IRIS, IVES, Tax Pro Account, the online payment agreement for individuals, individual POAs and business POAs, and the online submission of Forms 2848 and 8821 among the applications behind SADI. The IRS page on Circular 230 access says “E-Services transitioned to a modernized sign-in system that requires users to register or sign in with ID.me.”
The IRS account page says creating an account is a two-part process, set up then verify, and lists what you need:
| To set up the account | To verify your identity |
|---|---|
| A personal email address | An SSN or ITIN |
| A unique password with at least 8 characters | A valid government-issued photo ID, such as a driver's license, state ID, passport or passport card |
| Multifactor authentication (authentication app, face or touch unlock, or a phone with texting) |
You must be 18 or older. One ID.me account works across most IRS services. If verification fails, the IRS page points to the ID.me help center; IRS employees cannot create credentials for you, and IRM 21.2.1.58 says not to refer taxpayers to the e-Services help desk for credential problems. The page also lists error codes, including EC 6001 when the name on the account does not match Social Security records.
The identity you verify is yours, not your firm's. That matters for the SOR mailbox, which is personal to each user, and for Tax Pro Account, which associates authorizations with your own CAF number.
Getting TDS access as an attorney, CPA or EA
The IRS page on Circular 230 practitioner access says attorneys, CPAs and enrolled agents “are eligible to access the e-Services Transcript Delivery System (TDS) even if you’re not an electronic return originator (ERO).” You do this through the e-file application, and you “must complete an online IRS e-file application and pass the same suitability check required of EROs.”
- Sign in to e-Services (or create an account) and open the External Services Authorization Management page; choose New Application, then e-file Application.
- For firm information, choose Sole-Proprietorship and enter your SSN or sole-proprietor EIN. Answer No to posting your contact information publicly.
- Add yourself as principal, responsible official and primary contact. Do not add an alternate contact; you cannot add delegated users unless you are an e-file participant filing five or more returns.
- Add the provider option Electronic Return Originator with For-Profit as the business activity.
- Complete the firm suitability questions, add your professional credential, complete personal suitability and sign the terms of agreement with your e-Services PIN.
- Add the comment “Circular 230 applying to obtain e-Services access” and submit with your PIN. A tracking number is generated on the first save.
- When the acceptance letter with your EFIN arrives, call the e-help desk at 866-255-0654 to have transcript delivery turned on, then sign in to TDS under the organization name you used.
The page notes that you will not need the EFIN unless you later offer e-file services, and reminds you that every request needs “a valid Form 2848, Power of Attorney, or Form 8821, Taxpayer Information Authorization, on file for the specific taxpayer, form and tax period.” For transcript types and delivery rules, see IRS transcripts for practitioners.
The SOR mailbox and your Short ID
The Secure Object Repository is the e-Services mailbox where transcripts and TIN matching results land. Per IRM 21.2.3.4.4, transcripts stay “for 30 business days if unread, and for three business days if read,” the mailbox handles requests up to about 3,000 pages, and it “is specific to the individual user and may not be accessed by others.” You get no automated message when a transcript arrives.
Your Short ID is what lets PPS deliver there. The IRS PPS page says that beginning April 8, 2024, practitioners must call PPS to have transcripts deposited in the SOR and must verify their Short ID, “a unique 8-10 alphanumeric code that is systemically assigned when an IRS account is established” and visible when you sign in to the SOR. If the Short ID does not belong to you, IRM 21.2.3.5 says the transcript can only be mailed to the taxpayer's address of record. If deposits fail because of a problem with your e-Services account, only the e-help desk can research it.
Related tools outside e-Services
Tax Pro Account uses the same SADI sign-in but is a separate application; IRM 21.2.1.63 says it “is not an e-Services product and is not supported by the EPSS Help Desk.” It handles individual POA and TIA requests, CAF number linking and withdrawals. See Tax Pro Account.
Submit Forms 2848 and 8821 online is the upload portal for authorizations, also behind SADI. The Form 2848 instructions (Rev. September 2021) still describe a Secure Access account; the sign-in is now an ID.me verified identity on the SADI platform (IRM 21.2.1.58). Forms with electronic signatures may only be submitted through the online portal.
Intermediate Service Providers are private platforms that retrieve transcripts for you. The Form 2848 instructions say they are “independent of, and not affiliated in any way with, the IRS,” and a representative may not use one unless the client checks the line 5a box; otherwise you obtain information directly through TDS.
Security issues that block access
If your CAF number is placed in pending review because of suspected misuse, the IRS will not process forms or transcript requests for it until the review ends (see CAF number). PPS cannot help with ID.me problems; the PPS page says assistors “cannot resolve issues with ID.Me identity proofing or the status of an ID.Me account.” The IRS account page warns that the IRS never calls, emails or texts asking you to sign in to get a transcript or update your profile, and recommends a strong unique password that you never share.
Never let staff sign in to e-Services or Tax Pro Account with your credentials. The SOR mailbox and your authorizations are tied to your verified identity, and an assistant who needs IRS data should have his or her own account and authorization (for example, as an employee of a firm named on Form 8821).
Where to get help
| Issue | Contact (per IRS.gov) |
|---|---|
| e-Services, e-file applications, TDS access | e-help desk 866-255-0654; international 512-416-7750 |
| ACA and IRIS services | 866-937-4130 |
| Hours for the lines above | 6:30 a.m. to 6 p.m. Central time |
| ID.me account creation or verification | ID.me help center (IRS employees cannot assist with credentials) |
| Client account issues | Practitioner Priority Service, 866-860-4259 |
The e-Services page also offers a chatbot for questions about e-Services, e-file applications and transmitter control codes; account-specific questions require an ID.me sign-in.
Questions practitioners ask
Do I need to be an ERO to get TDS?
No. Attorneys, CPAs and enrolled agents can file an e-file application solely to get TDS access, pass the ERO suitability check, and then ask the e-help desk to turn on transcript delivery.
Can my assistant use my e-Services login?
No. Access is tied to your verified identity, and the SOR mailbox is specific to the individual user. Staff need their own accounts and their own authorization.
Is Tax Pro Account part of e-Services?
No. It uses the same SADI (ID.me) sign-in but IRM 21.2.1.63 says it is not an e-Services product and the e-Services help desk does not support it.
What is my Short ID and where do I find it?
An 8 to 10 character code assigned when your IRS account is set up, visible when you sign in to the e-Services SOR. PPS uses it to verify the mailbox before depositing transcripts.
When is e-Services down?
The IRS e-Services page says it is available 24 hours a day except Sunday from 12 a.m. to 4 p.m. ET for maintenance.
Can I use TIN Matching for my clients' vendors?
TIN Matching in e-Services is for payers validating name and TIN combinations before filing information returns. For payers who file at volume, bulk matching services built on the IRS program are also available.