The individuals described below must register each year with this department. Some must also pay a registration fee. If you're required to participate, you can register on-line now. You can register for the 2011 tax year starting in mid-November.

See "Who must register & pay"  below for the latest amendments to the definition of tax return preparer under this program (see Chapter 503 of the Laws of 2009 and Chapter 242 of the Laws of 2010). 

• For complete program details, see "Resource list" below.
• See our more information page to learn if you are a tax return preparer who is excluded from registration.

New: Bulk-file upload is not available. As a result, you cannot register or re-register a group of employees at once. Each employee must now open an individual Online Services account and register as an individual tax return preparer. 

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, or
• 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 be paid to prepare at least one personal income tax return in 2010; or
• will be paid to prepare 10 or more tax returns in 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. 

After you register

Immediately after you register on-line, you can print your tax preparer registration certificate and unique identifying number. You must include this number, along with your signature, on signed tax returns or reports. You may also log in and reprint the certificate at a later date. Every tax return preparer in the program must re-register annually.

Who may be subject to penalties  

• Tax return preparers (including commercial tax return preparers) and facilitators who fail to:
  • register or re-register for each year
  • sign a New York State tax return or report or refund anticipation loan or refund anticipation check documentation when required
  • include the unique identification number assigned by the Tax Department on any New York State tax return or report that requires the preparer’s signature, or on refund anticipation loan or refund anticipation check documentation that requires the facilitator’s signature
  • ensure that tax return preparers they employ are 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)