Tax preparer and facilitator registration and continuing education

Unless exempt, you must register, or renew your registration, as a tax return preparer, facilitator, or both with the New York State Tax Department for every calendar year in which you:

• will be paid to prepare a substantial portion of any New York State tax return or report, or
• will facilitate a refund anticipation loan (RAL) or refund anticipation check (RAC).

If you’re a commercial tax return preparer, you must pay a $100 registration fee when you register.

1. Log in to (or create) your Individual Online Services account.
2. Select the ≡ Services menu in the upper-left corner of your Account Summary homepage.
3. Select Tax preparer registration, then choose Register as a tax preparer or facilitator from the expanded menu.
4. Follow the prompts to complete your registration.
5. When you reach the Transaction Confirmation page, select:
   • Print to save the confirmation page for your records.
   • Print Certificate and Form to print a copy of the form you filed and your Certificate of Registration (it contains your registration information and your New York Tax Preparer Identification Number [NYTPRIN]).

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Note: You will need to provide a business address to complete your registration. The city and state you enter will be public and viewable in the Registered Tax Preparer Database, available on Open Data New York.

After you register, you must comply with the following requirements:

• Post a copy of your Certificate of Registration, a current price list, and the Tax Department's Publication 135.1, Consumer Bill of Rights Regarding Tax Preparers—prominently and conspicuously—at your place of business. For more information, see Posting requirements for tax return preparers and facilitators.
• 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).
• Sign your name and include your NYTPRIN on every:
  • New York State tax return or report you prepare, and
  • RAL and RAC you facilitate.
• E-file every New York State tax return or report you prepare. See Tax return preparer e-file mandate for more information.

If you’re required to register, we may charge you:

• $250 for each calendar year you do not register
• $50 per return for not paying the registration fee, if applicable, up to $5,000 in a calendar year

Tax return preparer

A tax return preparer is an individual who is paid to prepare a substantial portion of any New York State tax return or report. This includes:

• employees of a tax return preparer or commercial tax return preparation business who prepare tax returns for clients, and
• partners who prepare returns for clients of a partnership engaged in a commercial tax return preparation business.

Excluded from the definition of tax return preparer are:

• attorneys,
• certified public accountants (CPAs),
• public accountants (PAs),
• enrolled agents (EAs),
• volunteer tax preparers,
• employees who are supervised by attorneys, CPAs, PAs, or EAs, and
• employees of a business preparing only the business’ tax returns.

Note: If you qualify as a facilitator, you must register as a facilitator—even if you’re exempt from registering as a tax return preparer 

Commercial tax return preparer

A commercial preparer is a preparer who:

• will be paid to prepare at least one New York State tax return or report in the current calendar year, and
• was 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.

Facilitator

A facilitator is a person who individually or with someone else:

• solicits the execution of, processes, receives, or accepts an application or agreement for a refund anticipation loan (RAL) or refund anticipation check (RAC),
• serves or collects on a RAL or RAC, or
• facilitates making a RAL or RAC.

If you're a commercial tax return preparer, you must complete free online continuing education courses. IRS continuing education courses for tax preparers do not count toward your required New York State hours of coursework.

Depending on your past registration history, you must complete 16 Qual or 4 CPEs. Review the chart below to determine which requirement applies to you.

You’ll complete your free courses using the state’s online Statewide Learning Management System (SLMS).

SLMS is an external website, but you must access it through your Tax Department Individual Online Services account to enroll in and complete your courses.

1. Log in to (or create) your Individual Online Services account. 
2. Select the ≡ Services menu in the upper-left corner of your Account Summary homepage.
3. Select Tax preparer registration program, then choose Take required education from the expanded menu.
4. On the Registration and Continuing Education Training Tax Return Preparers page, select SLMS. 
5. See How to use SLMS to learn how to complete the appropriate courses.

If you have trouble accessing or using SLMS, see SLMS troubleshooting guide.

If you're not required to complete continuing education courses but would still like to, sign up for the Optional Learning Course in the SLMS, which contains each class offered to commercial tax return preparers.

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