Posting requirements for tax return preparers and facilitators
- Free interpretation
Tax Law § 32 now requires tax return preparers and facilitators to post certain items at their places of business by January 1, 2022.
If you’re a tax return preparer or facilitator, you must post the following items—prominently and conspicuously—at every location where you provide tax preparation or facilitation services to clients:
- a copy of your current Certificate of Registration, issued by the Tax Department
- a current price list (see example) in at least fourteen-point type that includes, but is not limited to:
- a list of all your tax return preparation and facilitation services
- your minimum charge for each service, including each type of federal or New York State tax return you prepare or provide facilitation services for
- a list of the factors—and their associated fees—that may increase your stated charge
- the Tax Department’s Publication 135.1, Consumer Bill of Rights Regarding Tax Preparers
Note: The Tax Department has two versions of the Consumer Bill of Rights Regarding Tax Preparers. You must:
- post Publication 135.1 at your place of business, and
- hand each potential client a hard copy of Publication 135 (or, if you prepare returns in New York City, the New York City Consumer Bill of Rights).
Penalties for failure to comply
If you’re a tax return preparer or facilitator who fails to comply with any of the new posting requirements, we may bill you:
- $500—for any failure—for the first month of noncompliance
- $500—for any failure—for each subsequent month of noncompliance, up to $10,000 in a calendar year
Tax preparers cannot charge a separate fee to e-file New York State tax documents. See Tax return preparer e-file mandate for more information.
Except for the fee charged by the creditor or bank that provides the refund anticipation loan (refund advance) or refund anticipation check (refund transfer), tax preparers and facilitators cannot charge a fee or impose any fee or other consideration for making or facilitating a loan or check.
- Tax Law § 32(h)
- Who is a tax return preparer or facilitator
- Tax preparer registration and continuing education
- Publication 58, Information for Income Tax Return Preparers
- Tax preparer regulations