Tax Professionals
This document provides useful tax information for tax professionals.Overview
You may be required to register annually with the NY State Department of Taxation and Finance if you are:
• a tax return preparer,
• a facilitator of refund anticipation loans, or
• a facilitator of refund anticipation checks.
Note: If you are a commercial tax return preparer, you are also required to pay an annual registration fee of $100.
HOW TO REGISTER
You can register online through the Tax Department’s Online Services portal.
Once your registration is complete, you will receive a registration certificate and a New York Tax Preparer Identification Number (NYTPRIN). You must include your NYTPRIN and signature on all signed tax returns and reports.
For additional information about requirements and restrictions for tax return preparers and facilitators, visit the NY State Department of Taxation and Finance.
YOUR STATE REQUIREMENTS AS A TAX PREPARER
Under NYS General Business Law, Article 24-C, tax preparers must provide their clients with the following:
• their contact information (unless exempt),
• a copy of the 'Consumer Bill of Rights Regarding Tax Preparers' (unless exempt), and
• certain information regarding refund anticipation loans.
YOUR FEDERAL REQUIREMENTS AS A TAX PREPARER
Under NYS Tax Law, Article 22, Section 658(g) (10), many tax preparers are required to e-file their clients’ New York State tax returns, including extensions. If you are required to e-file in New York State, you must be an electronic return originator (ERO) authorized to e-file returns with the IRS.
If you are a paid preparer, you must:
• have a preparer tax identification number (PTIN) before preparing tax returns (note: there is an annual cost for the federal PTIN),
• pass an exam to demonstrate your competency to prepare federal tax returns, and
• take annual continuing education requirements.
The continuing education requirements for Registered Tax Return Preparers do not apply to you if you are:
• an attorney,
• a certified public accountant,
• an enrolled individual,
• a certain supervised preparer, or
• an individual who does not prepare Form 1040 series returns.
You are exempt from testing requirements if you are in good standing and:
• an active attorney,
• a CPA,
• an EA,
• a non-signing preparer employed by an attorney or CPA/EA firm, or
• a preparer who does not prepare Form 1040 series returns.
Visit the IRS website or contact the IRS for information about obtaining a PTIN and becoming an authorized IRS e-file provider, such as an ERO. The Treasury Department Circular No. 230 also has detailed information on these requirements.
ENROLLED AGENTS
You must be an enrolled agent to support or represent a client before the Internal Revenue Service. As an enrolled agent, such as an attorney or certified public accountant, you are generally unrestricted when it comes to:
• whom you may represent,
• what types of tax matters you can handle, and
• which IRS offices you can practice before. (Note: Practice before the IRS is much more limited for individuals who are not enrolled agents.)
Visit the IRS website or contact the IRS for information about becoming an enrolled agent.
• a tax return preparer,
• a facilitator of refund anticipation loans, or
• a facilitator of refund anticipation checks.
Note: If you are a commercial tax return preparer, you are also required to pay an annual registration fee of $100.
HOW TO REGISTER
You can register online through the Tax Department’s Online Services portal.
Once your registration is complete, you will receive a registration certificate and a New York Tax Preparer Identification Number (NYTPRIN). You must include your NYTPRIN and signature on all signed tax returns and reports.
For additional information about requirements and restrictions for tax return preparers and facilitators, visit the NY State Department of Taxation and Finance.
YOUR STATE REQUIREMENTS AS A TAX PREPARER
Under NYS General Business Law, Article 24-C, tax preparers must provide their clients with the following:
• their contact information (unless exempt),
• a copy of the 'Consumer Bill of Rights Regarding Tax Preparers' (unless exempt), and
• certain information regarding refund anticipation loans.
YOUR FEDERAL REQUIREMENTS AS A TAX PREPARER
Under NYS Tax Law, Article 22, Section 658(g) (10), many tax preparers are required to e-file their clients’ New York State tax returns, including extensions. If you are required to e-file in New York State, you must be an electronic return originator (ERO) authorized to e-file returns with the IRS.
If you are a paid preparer, you must:
• have a preparer tax identification number (PTIN) before preparing tax returns (note: there is an annual cost for the federal PTIN),
• pass an exam to demonstrate your competency to prepare federal tax returns, and
• take annual continuing education requirements.
The continuing education requirements for Registered Tax Return Preparers do not apply to you if you are:
• an attorney,
• a certified public accountant,
• an enrolled individual,
• a certain supervised preparer, or
• an individual who does not prepare Form 1040 series returns.
You are exempt from testing requirements if you are in good standing and:
• an active attorney,
• a CPA,
• an EA,
• a non-signing preparer employed by an attorney or CPA/EA firm, or
• a preparer who does not prepare Form 1040 series returns.
Visit the IRS website or contact the IRS for information about obtaining a PTIN and becoming an authorized IRS e-file provider, such as an ERO. The Treasury Department Circular No. 230 also has detailed information on these requirements.
ENROLLED AGENTS
You must be an enrolled agent to support or represent a client before the Internal Revenue Service. As an enrolled agent, such as an attorney or certified public accountant, you are generally unrestricted when it comes to:
• whom you may represent,
• what types of tax matters you can handle, and
• which IRS offices you can practice before. (Note: Practice before the IRS is much more limited for individuals who are not enrolled agents.)
Visit the IRS website or contact the IRS for information about becoming an enrolled agent.
For additional information/Sponsor Agency:
Find Assistance
Check out our FAQs, Helpful Links or visit our Contact Us page.
Find Incentives and Support
You are not alone. Find ways New York State can help you grow.