Skip Banner
More information about New York State tax return preparer registration

You must register if you qualify as a tax return preparer or as someone who helps to issue or administer a refund anticipation loan or refund anticipation check.

Tax return preparers are individuals paid to prepare at least one New York State tax return or report.

Tax return preparers include:   Tax return preparers exclude:
  • employees of tax return preparation businesses who prepare at least one New York State return
  • partners who prepare returns for clients of a partnership engaged in a commercial tax return preparation business
  • anyone else paid to prepare at least one New York State return or report
  • currently licensed Certified Public Accountants (CPA) or Public Accountants (PA)
  • enrolled agents
  • attorneys currently licensed to practice law
  • employees of a CPA, PA, enrolled agent, or law firm who prepare tax returns under the direct supervision of a CPA, PA, enrolled agent, or attorney of that firm
  • employees of a business who prepare that business’s return or report
  • clerical employees
  • volunteer tax preparers

Commercial tax return preparers
Tax return preparers who:

  • were paid to prepare 10 or more New York State tax returns or reports in the 2014 calendar year, and will be paid to prepare at least one New York tax return or report during the 2015 calendar year; or
  • were paid to prepare fewer than 10 New York State tax returns or reports in the 2014 calendar year, but will be paid to prepare 10 or more such returns or reports during the 2015 calendar year.

Facilitators
Someone who individually or with someone else will:

  • solicit the execution of, process, receive, or accept an application or agreement for a refund anticipation loan (RAL) or refund anticipation check (RAC);
  • serve or collect upon a RAL or RAC; or
  • facilitate making a RAL or RAC.

Return to tax preparer registration

Updated: December 03, 2014