New York State tax preparer registration

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.

Who must register & pay

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. You are not considered a tax return preparer if you are:
- a Certified Public Accountant (CPA) or Public Accountant (PA) currently licensed in New York State
- an attorney currently licensed in New York State,
- an employee who is directly supervised by a New York State licensed CPA, PA, or attorney,
- an employe of a business that prepares the returns of that business, or
- a return preparer who is not compensated including volunteer tax preparers
help to issue or administer a refund anticipation loan or refund anticipation check

You must pay a $100 registration fee if:

you were 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
you 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:

anyone who does not meet the 10 return requirement (either prepared 10 last year or plan to prepare 10 this year) , or
anyone who is not a tax return preparer 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-M-09(11)C, (9)I, (10)M, (3)MCTMT, (4)R, (15)S, Tax Preparer Registration Program

How to register
Online tax preparer registration is now available. There are two ways to complete the tax return preparer registration:

Create an individual account, if you don't already have one, through the Online Tax Center.
Log in, and select the ‘Register myself as a tax preparer’ link.

Create a tax professionals account, if you don't already have one, through the Online Tax Center.
If you don't have an Electronic Filer Identification Number (EFIN), create a business account, if you don't already have one, through the Online Tax Center.
Starting in early December, you can login, and select the ‘Tax preparer registration – upload’ link.
Follow the upload instructions to complete your file upload.

How to pay
Commercial tax return preparers can only pay the registration fee directly from a checking or savings account (ACH debit).

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).