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Department of Taxation and Finance

Who is a tax return preparer or facilitator

The 2021 Tax Preparer Registration Application is now available. You can register using your Individual Online Services account.

If you have not completed the 2021 Registration Education Requirements, you’ll need to complete it before you can register for 2021.

You may have received emails from the Statewide Learning Management System (SLMS) to confirm your enrollment in the 2021 4-hour Continuing Registration Education Requirements program. Please do not contact the SLMS Helpdesk as they have no further information to provide regarding the emails you received.

If you're having trouble using or accessing SLMS, see SLMS troubleshooting guide.

Who is a tax return preparer

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

Tax return preparer refers to:

  • individuals paid to prepare at least one New York State return or report;
  • employees of tax return preparation businesses who prepare at least one New York State return; and
  • partners who prepare returns for clients of a partnership engaged in a commercial tax return preparation business.

Who is not a tax return preparer

Tax return preparer does not refer to:

  • attorneys,
  • CPAs,
  • PAs (public accountants),
  • enrolled agents,
  • volunteer tax preparers,
  • employees of an attorney,
  • employees of a CPA,
  • employees of a PA,
  • employees of an enrolled agent, or
  • employees of a business preparing only the business’ tax returns.

Who is a commercial tax return preparer

Commercial preparers are preparers who:

  • will be paid to prepare at least one New York State tax return or report in the current calendar year, and
  • were paid to prepare 10 or more New York State tax returns or reports in the previous calendar year;

or

  • will be paid to prepare 10 or more New York State tax returns or reports in the current calendar year.

Who is a facilitator

Facilitators are people who individually or with someone else:

  • 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 on a RAL or RAC; or
  • facilitate making a RAL or RAC.

Resources

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