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Tax Law § 32 now requires tax return preparers and facilitators to post certain items at their places of business.
If you’re a tax return preparer or facilitator, 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:
Penalties for failure to comply
If you’re a tax return preparer or facilitator and you fail to comply with any of the new posting requirements by January 1, 2022, 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.
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