The New York Department of Taxation and Finance (DTF) mandates annual registration for certain tax preparers and facilitators, which may also involve a registration fee. You can find the DTF's specific definition of a tax return preparer or facilitator by clicking here.
Who Needs to Register?
Generally, you're required to register if you meet either of these criteria:
You are paid to prepare at least one New York State tax return during the calendar year.
You facilitate refund anticipation loans or refund anticipation checks.
Registration Fees:
A $100 registration fee applies to commercial tax return preparers who:
Were paid to prepare 10 or more New York State tax returns in the previous calendar year and will be paid to prepare at least one return in the current calendar year, OR
Anticipate being paid to prepare 10 or more tax returns in the current calendar year.
Continuing Education Requirements:
Commercial tax preparers in New York State must also fulfill continuing education requirements. These requirements must be met through the free online courses available via the state's Statewide Learning Management System (SLMS). Please note that CPE or CLE credits, as well as IRS Tax Return Preparer Certification, do not satisfy these requirements.
Additional Resources: