NYS Tax Preparer Registration

 

The 2021 Tax Preparer Registration Application is now available. If a preparer has not completed the 2021 Registration Education Requirements, they’ll need to complete the education before they can register for 2020. https://www.tax.ny.gov/tp/reg/cont_ed_req.htm

Preparer’s must register, or renew their registration, with the New York State Tax Department for every calendar year in which they:

  • will be paid to prepare one or more New York State tax returns or reports; or
  • will facilitate a refund anticipation loan (RAL) or refund anticipation check (RAC).

To determine if a preparer is required to register, pay the registration fee, and take continuing education courses, please see below

 

Who must complete requirements?

If a preparer meets New York State’s definition of a commercial tax return preparer, they have New York State continuing education requirements unless they are exempt (see below list). These requirements may not be satisfied with either CPE or CLE credits.

Who is a tax return preparer?

Tax return preparers are individuals paid to prepare at least one New York State tax return or report.

Tax return preparer refers to:

  • individuals paid to prepare at least one New York State return or report;
  • employees of tax return preparation businesses who prepare at least one New York State return; and
  • partners who prepare returns for clients of a partnership engaged in a commercial tax return preparation business.

Who is not a tax return preparer (Who is exempt)?

Tax return preparer does not refer to:

  • Attorneys,
  • CPAs,
  • PAs (public accountants),
  • Enrolled agents,
  • Volunteer tax preparers,
  • Employees of an attorney,
  • Employees of a CPA,
  • Employees of a PA,
  • Employees of an enrolled agent, or
  • Employees of a business preparing only the business’ tax returns.

Who is a commercial tax return preparer?

Commercial preparers are non-exempt preparers who:

  • will be paid to prepare at least one New York State tax return or report in the current calendar year, and
  • were paid to prepare 10 or more New York State tax returns or reports in the previous calendar year;

or

  • will be paid to prepare 10 or more New York State tax returns or reports in the current calendar year.

Who is a facilitator

Facilitators are non-exempt people who individually or with someone else:

  • solicit the execution of, process, receive, or accept an application or agreement for a refund anticipation loan (RAL) or refund anticipation check (RAC);
  • serve or collect on a RAL or RAC; or
  • facilitate making a RAL or RAC.

 

 

 

What the requirements are

Preparer’s must complete free online continuing education courses.

Course requirements
If the preparer and they they must complete the curriculum titled:
did not register in a prior year are registering for the first time with New York State, 2021 Registration Education Requirements – 16 Qual.
registered in 2019 completed the 2019 Registration Education Requirements – 16 Qual, 2020 Registration Education Requirements – 4 CPEs.
registered in 2019 completed the 2019 Registration Education Requirements – 4 CPEs, 2020 Registration Education Requirements – 4 CPEs.

Note: The IRS course for tax preparers (Tax Return Preparer Certification) does not count toward required New York State hours of coursework.

 

How to complete the requirements

Preparer’s will need to complete the free online continuing education courses using the state’s online Statewide Learning Management System (SLMS).

SLMS is an external website, but preparer’s must access it through their Tax Department Individual Online Services account to enroll in and complete courses. Simply:

  1. Log in to your Individual Online Services account.
  2. Select the ≡ Services menu from your Account Summary homepage.
  3. Select Tax preparer registration program, then choose Take required education from the expanded menu.
  4. On the Registration and Continuing Education Training Tax Return Preparers page, select SLMS.
  5. Enroll in and complete the appropriate courses

Remember—if the preparer doesn’t meet the state’s definition of a commercial tax return preparer, they are not required to complete continuing education courses. However, if they would still like to complete the courses, they may sign up for the Optional Learning Course in the SLMS, which contains each class offered to commercial tax return preparers.