If you're paid to prepare New York State tax returns or facilitate refund anticipation loans or checks, you may need to register each year with this department. You may also have to pay a registration fee when you register.
Who must register and pay
In general, you must register if you:
- are paid to prepare at least one New York State return in calendar year 2013 as a tax return preparer, or
- help to issue or administer a refund anticipation loan or refund anticipation check.
You must pay a $100 registration fee if you are a commercial tax return preparer:
- paid to prepare 10 or more New York State tax returns in calendar year 2012, and will be paid to prepare at least one tax return in calendar year 2013; or
- will be paid to prepare 10 or more tax returns in calendar year 2013.
See our more information page to learn whether you are exempt from registering or qualify as a tax return preparer, commercial preparer, or facilitator.
After you register
- Once you register online, you can print your Certificate of Registration, which includes your New York Tax Preparer Registration Identification Number (NYTPRIN). You can also log in and print the certificate later.
- You must include your NYTPRIN and your signature on signed tax returns or reports when required.
Who may be subject to penalties
- Tax return preparers (including commercial tax return preparers) and facilitators who fail to:
- register or renew each year
- sign a New York State tax return or report or refund anticipation loan or refund anticipation check documentation when required
- include the New York Tax Preparer Registration Identification Number (NYTPRIN) on any New York State tax return or report when required, or on refund anticipation loan or refund anticipation check documentation that requires the facilitator’s signature
- ensure that tax return preparers they employ are registered
- Commercial tax return preparers who fail to pay the annual fee.
For more information or registration assistance
- Contact our Call Center at (518) 457-1929.
- See our demo.
Resource list
Tax law: Chapter 503 of the Laws of 2009; Chapter 242 of the Laws of 2010
Registration questions and answers
Memoranda
- TSB-M-09(11)C, Tax Preparer Registration Program (includes TSB-M-09(9)I,TSB-M-09(10)MTSB-M-09(3)MCTMT,TSB-M-09(4)R,TSB-M-09(15)S
- TSB-M-09(14)C, Amendment to the Definition of Tax Return Preparer for the Tax Preparer Registration Program (includes TSB-M-09(16)I, TSB-M-09(13)M, TSB-M-09(5)MCTMT, TSB-M-09(11)R, TSB-M-09(21)S
- TSB-M-10(6)I, Enrolled Agents Excluded from the Definition of Tax Return Preparer for the Tax Preparer Registration Program.
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