A new law requires certain individuals to register as tax return preparers each year with the New York State Department of Taxation and Finance. Some tax preparers must also pay a registration fee. Also, certain other individuals may have to register if they help to issue or administer refund anticipation loans or refund anticipation checks. If you are required to participate, you can register online starting in early November.

For more information, see our New York State tax return preparer registration web page and TSB-M-09(11)C,(9)I,(10)M,(3)MCTMT,(4)R,(15)S, Tax Preparer Registration Program.

To view the informational webpage go to: http://www.tax.state.ny.us/tp/tpreg.htm

To view the TSB-M go to:
http://www.tax.state.ny.us/pdf/memos/multitax/m09_11c_9i_10m_3mctmt_4r_15s.pdf

The Metropolitan Commuter Transportation Mobility Tax (MCTMT) is a new tax that has gone into effect. The first payment is due on November 2, 2009. Employers and self-employed individuals can now Web File and pay directly from a bank account.

* Employers can electronically file Form MTA-305, Employer's Quarterly Metropolitan Commuter Transportation Mobility Tax Return
* Individuals can electronically file Form MTA-5, Estimated Metropolitan Commuter Transportation Mobility Tax Payment Voucher

To file and pay online, you must register with the Online Tax Center. To register for the Online Tax Center or electronically file your MCTMT return and make a payment, see:

http://www.tax.state.ny.us

We've also recently published new MCTMT frequently asked questions (FAQs). In addition, please note that the rule for household employers has changed. They are not subject to the MCTMT on wages paid to household employees.

To read the FAQs and get more information about this tax, see:

http://www.tax.state.ny.us/sbc/mta.htm

• Up-to-Date Information Affecting Your 2008 Tax Return

Visit our Income Tax and Corporation Tax Up-to-Date Information page for tax law changes or corrections that occurred after the forms and instructions were printed and which may affect your 2008 tax return.

New York State Department of Taxation and Finance Acting Commissioner Jamie Woodward and Kings County District Attorney Charles J. Hynes announced today that Lin Ying, 43, of 1112 Inwood Terrace, Fort Lee, New Jersey, and part owner of a Flatlands Avenue liquor store in Canarsie known as FGX, recently pled guilty to a government obstruction charge for tax evasion and will serve 60 days in jail and pay nearly $209,000 in back taxes and interest.