All commercial preparers who will prepare New York State personal income tax returns must complete continuing education requirements. Your status as a personal income tax preparer will be reflected on your registration certificate.
Did you complete your 2016 Tax Preparer Registration education requirement for tax year 2015—either online or as part of a Tax Department live presentation—after October 1, 2014?
Note: Courses offered by outside businesses do not count toward your continuing education requirement, regardless of year.
Are you a commercial preparer?
You are a commercial tax return preparer if you were:
If you are not a commercial preparer, but wish to have your registration certificate reflect that you prepare personal income tax returns, you may voluntarily complete these continuing education requirements.
Number of hours of continuing education coursework you are required to take:
Tax Return Preparer Certification course offered by IRS
If you complete the IRS course for tax preparers, it will not count towards your New York State continuing education coursework. The IRS course is valuable because it focuses on the preparation of the federal return which is the basis of the New York State return. However, it is important for individuals who prepare New York State returns to understand the differences between the New York and the federal returns.
How to enroll
You must use the Statewide Learning Management System (SLMS) to enroll in classes. For certain classes, you can choose either attending the class in person or completing the class online. All courses are free.
You must access SLMS through your Individual Online Services account.
For more information, see How to use the SLMS.