A new law requires the individuals described below to register each year with this department. Some must also pay a registration fee. If you are required to participate, you can register online now. The who must register & pay text below reflects the latest amendments to the tax return preparer definition under this program (see Chapter 503 of the Laws of 2009). See, TSB-M09(14)C, (16)I, (13)M, (5)MCTMT, (11)R, (21)S, Amendment to the Definition of Tax Return Preparer for the Tax Preparer Registration Program. For complete program details see, TSB-M-09(11)C, (9)I, (10)M, (3)MCTMT, (4)R, (15)S, Tax Preparer Registration Program.
- See who must register & pay.
- See our more information page to learn if you are a tax return preparer who is excluded.
How to register Select how you plan to complete the tax preparer registration:
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| How to pay Commercial tax return preparers can only pay the registration fee directly from a checking or savings account (ACH debit). |
Generally, you must register if you do one or both of the following:
- prepare New York State income tax returns in 2010 as a tax return preparer.
- help to issue or administer a refund anticipation loan or refund anticipation check
You must pay a $100 registration fee if you are a tax return preparer who:
- was paid to prepare 10 or more New York State tax returns in 2009, and will prepare at least one personal income tax return in 2010; or
- will be paid to prepare 10 or more tax returns for 2010.
If you are required to register, you do not have to pay the $100 registration fee if you are:
- a tax return preparer who does not meet the 10 return requirement (either prepared 10 last year or plan to prepare 10 this year), or
- a facilitator who only registered because you help to issue or administer a refund anticipation loan, or refund anticipation check.
See our more information page to learn about registration exemptions.
See TSB-M09(14)C, (16)I, (13)M, (5)MCTMT, (11)R, (21)S, Amendment to the Definition of Tax Return Preparer for the Tax Preparer Registration Program and TSB-M-09(11)C, (9)I, (10)M, (3)MCTMT, (4)R, (15)S, Tax Preparer Registration Program.
After you register
Immediately after you register online, you can print your tax preparer registration certificate and unique identifying number that you must include, along with your signature, on signed tax returns or reports. You may also log in and reprint the certificate at a later date. Every return preparer in the program must re-register annually.
If you fail to register or re-register, penalties apply to:
- Tax return preparers (including commercial tax return preparers) and facilitators who fail to:
- register or re-register for each year
- sign a New York tax return or report or refund anticipation loan or refund anticipation check documentation when require
- include the unique identification number assigned by the Tax Department on any New York tax return or report that requires the preparer’s signature or refund anticipation loan or refund anticipation check documentation that requires the facilitator’s signature
- and, who employ a tax return preparer who isn’t registered
- Commercial tax return preparers who fail to pay the annual fee.
For more information or registration assistance
Contact our Call Center at (518) 457-1929 (in-state callers without free long distance call 1 866 579-2503).