Tax return preparers must register every year with the New York State Department of Taxation and Finance (DTF).

Registration requirements:

• If you prepare tax returns for money, you must register.
• If you prepare 10 or more returns a year, you are a commercial tax return preparer and must pay a fee.
• The certificate will show if you help with tax refunds.

The DTF will give you a New York Tax Preparer Identification Number (NYTPRIN). You must include the NYTPRIN with your signature on all tax returns and reports.

Exemptions:

• Certified public accounting firms and their employees do not need this certificate.
• Law firms and their employees do not need this certificate.
• Certified public accountants and attorneys registered anywhere in the United States do not need this certificate.

You must also register with the federal Internal Revenue Service (IRS). If you do not register every year, you may be penalized. You cannot be behind on child support payments.