In short, no. The IRS assigns an EFIN to an individual or firm that is an approved electronic return originator. The EFIN is required on Form 8879 when the Practitioner PIN Method is used for obtaining the taxpayer's electronic signature, and the EFIN plus the ERO's 5-digit PIN must print in Part III.
The only time the EFIN plus 5-digit PIN don't print on Form 8879 is when the tax return is self-prepared, i.e., the preparer is preparing their own return.
Additional Information: