New York State Tax Preparer Registration
If you qualify as a tax return preparer or are someone who helps to issue or administer a refund anticipation loan or refund anticipation check in the state of New York you must register with the New York Department of Taxation and Finance each year.
You must register for a PTIN with the IRS in addition to your New York State registration.
NY Tax Return Preparers include:
- employees of tax return preparation businesses who prepare at least one New York State return
- partners who prepare returns for clients of a partnership engaged in a commercial tax return preparation business
- anyone else paid to prepare at least one New York State return or report
NY Tax Return Preparers do not include:
- currently licensed Certified Public Accountants (CPA) or Public Accountants (PA)
- enrolled agents
- attorneys currently licensed to practice law
- employees of a CPA, PA, enrolled agent, or law firm who prepare tax returns under the direct supervision of a CPA, PA, enrolled agent, or attorney of that firm
- employees of a business who prepare that business’s return or report
- clerical employees
- volunteer tax preparers