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Department of Taxation and Finance

Who is a tax return preparer or facilitator

The 2019 tax preparer education content is currently unavailable. The Tax Department is making enhancements to include the recent federal and state tax law changes. We will notify you when the content is available.

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 that 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

Updated: