- Language:
- English
- Español
- 한국어
- Free interpretation
The 2024 Tax Preparer Registration application is now available. You can register using your Individual Online Services account.
If you have not completed the 2024 Registration Education Requirements, you’ll need to complete it before you can register for 2024.
If you're having trouble using or accessing SLMS, see SLMS troubleshooting guide.
Generally, if you’re a New York State tax return prepareror facilitator, you must register annually with the Tax Department. If you’re a tax return preparer, you may also need to complete continuing professional education (CPE) requirements and pay a registration fee.
Registration
Who must register
Unless exempt, you must register, or renew your registration, as a tax return preparer,facilitator, or both with theNew York StateTax Department for every calendar year in whichyou:
- will be paid toprepare 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 | then you |
prepare a substantial portion ofany New York State tax return or report for compensation in a calendar year, | must register as a tax return preparer. |
preparea substantial portion of10 or more New York State tax returns or reports for compensation in a calendar year, | are considered a commercial tax return preparerandmust:
|
| must register as a tax return preparerand as a facilitator. |
| are considered a commercial tax return preparerand a facilitator, and must:
|
are exempt and only prepare New York State tax returns for compensation, | do not need to register. |
only facilitate RALs and RACs, | must register as a facilitator—even if exempt from registering as a tax return preparer. |
Who must pay the registration fee
If you’re a commercial tax return preparer, you must pay a $100 registration fee when you register.
How to register
- Log in to (or create) your Individual Online Services account.
- Select the ≡ Services menu in the upper-left corner of your Account Summary homepage.
- Select Tax preparer registration, then choose Register as a tax preparer or facilitator from the expanded menu.
- Follow the prompts to complete your registration.
- When you reach the Transaction Confirmation page, select:
- Print to save the confirmation page for your records.
- Print Certificate and Formto 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]).
Log in to register
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
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 ofPublication 135(or, if you prepare returns in New York City,theNew 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.
Penalties for failing to register
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
Who is a tax return preparer or facilitator
Tax return preparer
A tax return preparer is anindividual who is paid to prepare a substantial portion of any New York Statetax 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 oftax returnpreparerare:
- attorneys,
- certified public accountants (CPAs),
- public accountants (PAs),
- enrolled agents (EAs),
- volunteer tax preparers,
- employees whoare supervised by attorneys, CPAs, PAs, or EAs, and
- employees of a business preparing onlythe 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 prepareris apreparer who:
- will be paid to prepare at least one New York State tax return or report inthecurrent calendar year, and
- was paid to prepare 10 or more New York State tax returns or reportsin theprevious calendar year;
or
- will be paid to prepare 10 or more New York State tax returns or reports in thecurrent calendar year.
Facilitator
A facilitatoris a personwho 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 makinga RAL or RAC.
Continuing education requirements
Who mustcomplete continuing education courses
If you're acommercial 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.
What coursework must commercial tax preparers complete
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.
How to complete your coursework
You’llcomplete 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.
- Log in to (or create) your Individual Online Services account.
- Select the ≡ Services menu in the upper-left corner of your Account Summary homepage.
- Select Tax preparer registration program, then choose Take required education from the expanded menu.
- On the Registration and Continuing Education Training Tax Return Preparers page, select SLMS.
- 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.
Ifyou'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.
Log iN to access courses
Resources
- Publication 58,Information for Income Tax Return Preparers
- Tax preparer regulations
- 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:
- Subscribe to Tax professionals
Updated: