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I am not a facilitator of RALs or RACs

Do I need to register?

No. If you are not a tax return preparer or a facilitator, you do not need to register. See Who is a tax return preparer or facilitator for more information.
 

Do I need to pay a fee?

No. If you are not a tax return preparer or a facilitator, you do not need to pay the registration fee.
      

Do I have education requirements?

No. If you are not a tax return preparer or a facilitator, you are not required 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.
   


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