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Department of Taxation and Finance

Driver license requirement: Information for tax professionals

Beginning in 2016, if you use software to prepare a client’s personal income tax return, New York State requires you to include your client’s driver license or non-driver ID information on their return. This applies to both the primary taxpayer and the spouse (if applicable). You must enter your client’s information each tax year as New York State does not allow the retention of driver license information by tax preparation software.

You must provide the following information from the primary taxpayer’s (and the spouse’s, if applicable) driver license or non-driver ID:

  • the driver license or non-driver ID number;
  • the issuing state;
  • the issue date;
  • the expiration date; and
  • for tax years 2017 and 2018—New York State-issued licenses and non-driver IDs only—the first three characters of the document number.

This requirement applies to driver licenses or state-issued IDs from any state.

If your client does not have a driver license or non-driver ID (or is deceased), you can indicate that within the software to fulfill this requirement.

IDs and documents

What we accept

We accept information from your client’s most recent driver license or non-driver ID. The ID can be active or expired. If your client’s ID is expiring, we will not reject the return.

How to locate ID and document numbers

The document numbers for New York State driver licenses and non-driver IDs consist of either 8 or 10 alphanumeric characters (we only require the first three characters).

To view the standard placement of document numbers on New York State-issued licenses and IDs, visit the New York State Department of Motor Vehicles at Sample Photo Documents.

Why we want this information

We will use the driver license and non-driver ID information as verification to protect taxpayers from fraud and identity theft.

Extensions

If you do not have your client’s information at the time of filing, you may check the Did not provide ID box on the extension. However, when you subsequently e-file the return, you must include driver license or non-driver ID information.

Compliance

New York States requires you to obtain this information from your clients.

If your client won’t disclose their ID information

If your client refuses to provide their information, you may check the box to indicate your client does not have an ID. If your client refuses to provide their information, you must keep documentation to prove you used due diligence to obtain the information and your client refused.

If you don’t include your client’s ID information

We use their ID information to help validate their identity; if we can’t validate your client, their refund may be delayed.

If your client has an out-of-state ID

As long as your client is providing a valid out-of-state ID, they should not experience a processing delay.

Resources

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