IRS Transcript Delivery System (TDS) Access Setup Guide

Getting Started: Choose Your Path

The TDS is how the IRS manages tax data access and delivery via API automation and security. The IRS TDS provides immediate, secure electronic access to taxpayer transcripts, drastically reducing processing times for tax professionals and financial institutions.

Depending on your professional background, there are two distinct ways to secure your IRS credentials and access the Transcript Delivery System (TDS). Select the guide below that matches your role:

Guide 1: For Credentialed Tax Professionals

• Best for: CPAs, Enrolled Agents, or Attorneys who already hold professional credentials but need to set up IRS e-Services and complete the e-file application.

Guide 2: For Financial Advisors

• Best for: Wealth managers and advisors who do not have traditional tax credentials but want to gain TDS access by becoming an IRS Authorized Electronic Return Originator (ERO).

Guide 1: TDS Access for Credentialed Tax Professionals

(CPAs, Enrolled Agents, Tax Attorneys, etc.)  

This guide assumes you already hold your professional credentials but do not yet have a Tax Pro Account or a completed e-file application.

Step 1: Obtain or Confirm Your PTIN

A Preparer Tax Identification Number (PTIN) is required before anything else.

1. Go to irs.gov/ptin
2. If you do not have one, select Create an Account and complete the online application
3. If you already have one, confirm it is active and current — PTINs must be renewed annually
4. Keep your PTIN handy; you'll need it throughout this process
   
   

Step 2: Create an IRS e-Services Account

1. Go to irs.gov/eservices
2. Click Create a New Account.
3. You will be directed to ID.me for identity verification. Have the following ready:
   1. Social Security Number
   2. Government-issued photo ID (driver's license or passport)
   3. Access to your phone or email for multi-factor authentication
4. Complete the ID.me verification process, which may include a live video selfie
5. Once verified, you are returned to e-Services to finalize your profile
6. Record your login credentials securely. You'll use this account for all IRS e-Services tools going forward
   
   

Step 3: Complete the IRS e-File Application

This step establishes you as an Authorized IRS e-file Provider and is required to access TDS.

1. Log in to your IRS e-Services account from the irs.gov/tax-professionals or irs.gov/e-services
2. From the main page, select Access e-File Services
3. Click "Access e-File Application" – this may trigger you to log in again
4. On the "Select Your Organization" page, select Individual
5. You should now be on the “External Services Authorization Management” page, from here follow the instructions on Circular 230, which includes:
   1. Business or individual contact information
   2. Your PTIN
   3. Professional credentials and licensing information
   4. Background questions (criminal history, prior IRS sanctions, etc.)
   5. Fingerprinting may be required if you have not previously passed an IRS suitability check — you will be notified during the application if this applies
6. The IRS review process can take 4–6 weeks
7. Upon approval, your IRS Transcript Delivery System access is available through the Holistiplan IRS Transcript features.

Step 4: Set Up Your Tax Pro Account (optional)

The Tax Pro Account is a separate IRS portal that streamlines client authorization management and is the fastest way to get Forms 2848 and 8821 processed.

1. Go to irs.gov/taxpros and select Tax Pro Account
2. Sign in using your e-Services credentials
3. Confirm your CAF (Centralized Authorization File) number. The IRS assigns this automatically once you have submitted authorization forms; if this is your first time, it will be generated when your first Form 2848 or 8821 is processed
4. Verify your professional information is accurate and complete

Step 5: Obtain Client Authorization

Before pulling any client's transcript, the client must authorize you on file with the IRS.

1. Have the client complete and sign the appropriate form:
   1. Form 2848 – Power of Attorney: Full representation rights plus transcript access
   2. Form 8821 – Tax Information Authorization: Transcript access only, no representation
2. Submit the signed form through your Tax Pro Account (fastest, typically processed within 24–48 hours) or fax to the IRS CAF unit (allow up to 5 business days) – requires the client to have an IRS ID.me login
3. Confirm the authorization appears in your Tax Pro Account before proceeding

Guide 2: TDS Access for Financial Advisors via the ERO Path

(For financial advisors without tax professional credentials)

Financial advisors may not be eligible for direct IRS TDS access through the credentialed tax professional path. However, there is a legitimate route: becoming an IRS Authorized Electronic Return Originator (ERO). This designation, while primarily designed for return filers, also enables TDS access when paired with proper client authorization.

Step 1: Obtain a PTIN (Preparer Tax Identification Number)

Even without tax credentials, a PTIN is required to participate in the IRS e-file program.

1. Go to irs.gov/ptin
2. Select Create an Account
3. Complete the online application with your personal and business information
4. Pay the PTIN registration fee (currently $19.75 per year)
5. Your PTIN will be issued immediately upon completion

Note: Holding a PTIN does not make you a credentialed tax preparer — it simply registers you in the IRS preparer system.

Step 2: Create an IRS e-Services Account

1. Go to IRS e-Services
2. Click Create a new account if you do not already have an account
3. You will be routed through ID.me for identity verification. Have the following ready:
   1. Social Security Number
   2. Government-issued photo ID (driver's license or passport)
   3. Phone or email for multi-factor authentication
4. Complete the ID.me verification process, which may include a live video selfie
5. Once verified, finalize your e-Services profile
6. Save your login credentials securely
   
   

Step 3: Complete the IRS e-File Application

This is the central step that establishes you as an ERO.

1. Log in to your IRS e-Services account from the irs.gov/tax-professionals or irs.gov/e-services pages
2. From the main page, select Access e-File Services
3. Click Access e-File Application – this may trigger you to log in again
4. On the “Select Your Organization” page, select Individual
5. You should now be on the “External Services Authorization Management” page, from here follow the instructions on Circular 230, which includes:
   1. Business or individual contact information
   2. Your PTIN
   3. Professional credentials and licensing information
   4. Background questions (criminal history, prior IRS sanctions, etc.)
   5. Fingerprinting may be required if you have not previously passed an IRS
6. Select Electronic Return Originator (ERO) as your provider type
   1. EROs must e-file five or more returns in a tax season to be eligible; this is only required in the first tax season of registration
7. The IRS review process can take 4–6 weeks
8. Upon approval, your IRS Transcript Delivery System access is available through the Holistiplan IRS Transcript features.
   
   

Step 4: Obtain Client Authorization via Form 8821

As an ERO without tax credentials, the appropriate authorization form is Form 8821 – Tax Information Authorization (not Form 2848, which is reserved for credentialed representatives).

1. Have your client complete and sign Form 8821:
   1. Designate yourself or your firm as the authorized recipient
   2. Specify the tax matters, forms, and years being authorized
2. Submit the form by fax to the IRS CAF unit (fax numbers are listed in the Form 8821 instructions) or by mail to the appropriate IRS CAF unit address — allow up to 5 business days for processing
3. Once processed, your authorization will appear in the IRS CAF system, and you will be able to request transcripts for that client

Ongoing Responsibilities as an ERO

Once approved, you must:

• Renew your PTIN annually at irs.gov/ptin
• Keep your e-file application current — notify the IRS within 30 days of any changes to your business information
• Safeguard your EFIN — it is non-transferable and tied to your identity and business location
• Retain Form 8821 copies in each client file
• Understand that the IRS can suspend or revoke ERO status for non-compliance