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Department of Taxation and Finance

Who is a tax return preparer or facilitator

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

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