I am 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?
Yes. You must pay a $100 registration fee when you register online as a commercial tax return preparer. You will be able to pay directly from your bank account. (To ensure that the direct debit from your account is successful, see ACH Debit block information.)
Note: The registration fee is non-refundable.
Do I have education requirements?
Yes. You must complete the Tax Department’s free online continuing education courses as a commercial tax return preparer. You will need to use the Statewide Learning Management System (SLMS) to complete your courses. See Continuing education requirements for tax return preparers 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