Who is a tax return preparer or facilitator
The 2020 tax preparer education content and registration application will be available mid-November 2019. If you're a tax preparer, we'll notify you through your Individual Online Services account when they become 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 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
- Tax preparer registration
- How to register as a tax return preparer or facilitator
- Continuing education requirements for tax return preparers
- Publication 58, Information for Income Tax Return Preparers
- Tax preparer regulations
- Answer Center: Tax Preparer Registration
- Memoranda:
- TSB-M-09(11)C, Tax Preparer Registration Program
- TSB-M-09(14)C, Amendment to the Definition of Tax Return Preparer for the Tax Preparer Registration Program
- TSB-M-10(6)I, Enrolled Agents Excluded from the Definition of Tax Return Preparer for the Tax Preparer Registration Program
- Tax Law:
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