Do I need to Register with NYS?
You must register, or renew your registration, with the New York State Tax Department for every calendar year in which you:
- 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).
Am I exempt from Tax Preparer Registration?
To determine if you are required to register, pay the registration fee, and take continuing education courses, please answer the question below.
Are you one of the following?
- CPA (certified public accountant)
- PA (public accountant)
- Enrolled Agent
- Volunteer tax preparer
- Employee of an attorney
- Employee of a CPA
- Employee of a PA
- Employee of an enrolled agent
- Employee of a business who prepares that business’ tax returns
If you are one of the licensed professionals or other individuals listed above, you are NOT required to register as a tax return preparer and are NOT required to take Continuing Education courses.
If you are NOT one of the above, you MUST REGISTER or renew and take the courses listed on the next page!
Do you administer RALs or RACs?
Yes. If you administer RALs or RACs, you must register as a facilitator. See How to register as a tax preparer or facilitator to learn how.
Continuing Education Requirements For Tax Return Preparers
Who must complete requirements
Are you 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.
Tax return preparer does not refer to:
- PAs (public accountants),
- enrolled agents,
- volunteer tax preparers,
- employees of an attorney, CPA, PA, enrolled agent, or employees of a business preparing that business’ tax returns.
Who is a commercial tax return preparer?
Commercial preparers are 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;
- 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 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.
How to complete your requirements
You’ll need to complete your free online continuing education courses using the state’s online Statewide Learning Management System (SLMS).
SLMS is an external website, but you must access it through your Tax Department Individual Online Services account to enroll in and complete your courses. Simply:
- Log in to your Individual Online Services account.
- Select Tax preparer registration program from the Services
- Select Take required education from the drop-down.
- On the Registration and Continuing Education Training Tax Return Preparers page, select SLMS.
- Enroll in and complete the appropriate courses. (See How to use SLMS to learn how.)
What your requirements are
You must complete free online continuing education courses.
|If you||and you||you must complete the curriculum titled:|
|did not register in a prior year||are registering for the first time with New York State,||2020 Registration Education Requirements – 16 Qual.|
|registered in 2018||completed the 2018 Registration Education Requirements – 16 Qual,||2019 Registration Education Requirements – 4 CPEs.|
|registered in 2018||completed the 2018 Registration Education Requirements – 4 CPEs,||2019 Registration Education Requirements – 4 CPEs.|
Note: The IRS course for tax preparers (Tax Return Preparer Certification) does not count toward your required New York State hours of coursework.