I am not a commercial tax return preparer
Do I need to register?
Yes. If you are going to prepare one or more New York State tax returns or reports in the current calendar year, you must register. See How to register as a tax return preparer or facilitator to learn how.
Do I need to pay a fee?
No. If you are not a commercial tax return preparer, you do not have to pay the registration fee. See Who is a tax return preparer or facilitator to learn more.
Do I have education requirements?
No. If you are not a commercial tax return preparer, you do not have to complete continuing education courses. However, if you would still like to complete the courses, you may sign up for the Optional Learning Course in the Statewide Learning Management System (SLMS), which contains each class offered to commercial tax return preparers. See How to use SLMS for more information.
Do you also offer refund anticipation loans (RALs) or refund anticipation checks (RACs)?
If you also facilitate RALs or RACs, you must register as a facilitator in addition to registering as a tax return preparer.
Note: You can review the definitions of RAC and RAL in Publication 135, Consumer Bill of Rights.
- Tax preparer registration
- Who is a tax return preparer or facilitator
- How to register as a tax return preparer or facilitator
- Continuing education requirements for tax return preparers