New requirements for tax return preparers and facilitators

Thank you for completing your 2022 tax return preparer and facilitator registration.

Due to new requirements, you must post the following items—prominently and conspicuously—at every location where you provide tax preparation or facilitation services to clients:

• a copy of your current Certificate of Registration, issued by the Tax Department
• a current price list (see example) in at least fourteen-point type that includes, but is not limited to:
  • a list of all your tax return preparation and facilitation services
  • your minimum charge for each service, including each type of federal and New York State tax return for which you prepare or provide facilitation services
  • a list of the factors—and their associated fees—that may increase your stated charge
• the Tax Department’s Publication 135.1, Consumer Bill of Rights Regarding Tax Preparers

Note: The Tax Department has two versions of the Consumer Bill of Rights Regarding Tax Preparers (available in other languages). You must:

• post Publication 135.1 at your place of business, and
• hand each potential client a hard copy of Publication 135 (or the New York City Consumer Bill of Rights if you prepare returns in New York City).

Penalties for failure to comply

If you fail to comply with any of the new posting requirements, we will bill you:

• $500—for any failure—for the first month of noncompliance
• $500—for any failure—for each subsequent month of noncompliance, up to $10,000 in a calendar year

More information

To learn whether you qualify as a tax return preparer or facilitator and are affected by this change, visit Who is a tax return preparer or facilitator.