New York Tax Preparer

[Questionguy101]

Any tax professionals from New York?

I remember I had to register with the State of New York to prepare a tax return before. Is it required if I prepare a New York tax return for a client? Or it is required only if I e-file the tax return for my client too?

[ToledoEd]

I believe you need to register just to efile a return with NY. Also I think that you need efile if you do more than 10 returns for NY. I am an Ohio preparer, but I do 1 or 2 NY returns a year and it was free to register with the state, but there is a fee if I do more than 10 returns.

[Koss]

New York

I'm not from New York, but I'll try to answer this.

New York registration is not required at all if you are an enrolled agent, an attorney, or a CPA licensed in any state.

For others, registration is required if you file even one New York tax return. Registration is free if you prepare less than ten New York returns. If you prepare ten or more, then the registration is $100 per year.

E-file has nothing to do with it.

Registration is required for anyone offering a bank product. This includes refund anticipation loans, and programs that allow the prep fee to be deducted from the refund, even if it is not a loan. This registration requirement is applicable even to EAs, CPAs, and attorneys.

Here's are the relevant links:

http://www.tax.ny.gov/tp/reg/tpreg.htm#Who%20must%20register%20and%20pay

http://www.tax.ny.gov/tp/reg/tpregmore.htm

BMK

[Koss]

E-file

I believe you need to register just to efile a return with NY. Also I think that you need efile if you do more than 10 returns for NY. I am an Ohio preparer, but I do 1 or 2 NY returns a year and it was free to register with the state, but there is a fee if I do more than 10 returns.

I don't think registration is related in any way to e-filing.

New York does have an e-file mandate. They expect tax professionals to e-file unless there is a some reason not to. I'm not really familiar with those rules. But the registration requirement exists independently of e-filing.

When you e-file a New York return, there is a field where you put in your registration number. But you can also indicate that you are exempt from registration if you are an EA, CPA, or attorney.

If you are not exempt, then you need to enter your registration number in order to e-file the return. So in that sense ToledoEd is correct. But technically, if you are not exempt from New York registration, you need to enter your registration number on any return you prepare, even if it is not e-filed.

BMK