New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter A - New York State Personal Income Tax Under Article 22 Of The Tax Law › Article 4 - New York State Income Tax Returns and Payment of Income Tax › Part 158 - Requirements Concerning New York State Income Tax Returns, Notices, Records And Statements › Requirements Applicable to Tax Return Preparer › Section 158.12 - Requirements applicable to tax return preparer

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 658(g)
(a)
Signing of New York State income
						tax returns and claims for refunds prepared by a person other than the
						taxpayer.
(1) For purposes of section 658 (g)(1)  of the Tax Law,
						which requires the signature of a tax return preparer on certain returns and
						claims for refund, such tax return preparer must sign such return or claim for
						refund (which may be a duplicate) in the appropriate space provided on the
						return or claim for refund after it is completed and before it is presented to
						the taxpayer (or nontaxable entity) for signature. The preparer shall sign the
						return or claim for refund in the manner prescribed in forms, instructions, or
						other appropriate guidance of the Department of Taxation and Finance. Also, in
						accordance with section 658 (g)(2)  of the Tax Law,
						which requires tax return preparers to include identifying numbers on certain
						returns and claims for refund, any such return or claim for refund prepared by
						a tax return preparer shall bear such identifying number
						(
i.e.,
social security number, Federal preparer tax
						identification number and/or employer identification number) necessary for
						securing proper identification of such preparer, such preparer's employer, or
						both, as may be required by forms and instructions of the Department of
						Taxation and Finance. Where the preparer is unavailable for signature, another
						preparer must review the entire preparation of the return or claim for refund
						and then must sign such return or claim for refund and furnish the identifying
						number(s) required by section 658 (g)(2)  of the Tax
						Law.
(2) Where more than one income
						tax return preparer is involved in the preparation of the New York State income
						tax return or claim for refund, the individual preparer who has the primary
						responsibility as between or among the preparers for the overall substantive
						accuracy of the preparation of such return or claim for refund shall be
						considered to be the income tax return preparer for purposes of the signature
						requirements of this section.
(3)
						Each New York State income tax return or claim for refund which is prepared by
						one (or more) income tax return preparer(s) must have typed or printed the
						name(s) of the individual income tax return preparer(s) or the name of the firm
						(if applicable), the street address, city, state, and postal ZIP code of such
						preparer' s place of business where the preparation of the New York State
						income tax return or claim for refund was completed. Where such place of
						business is not maintained on a year-round basis, such return or such claim for
						refund shall bear the street address, city, state, and postal ZIP code of the
						preparer's principal office or business location which is maintained on a
						year-round basis or, if none, the preparer's residence.
(4)
(i) The
						signature requirement of this subdivision may be satisfied by a photocopy of a
						duplicate of the New York State income tax return or claim for refund, which
						duplicate is signed by the preparer after completion of such return's or such
						claim for refund's preparation. After a duplicate of the New York State income
						tax return or claim for refund is signed by the preparer and before such return
						or such claim for refund is photocopied, no person other than the preparer may
						alter any entries on such duplicate other than to correct arithmetical errors
						discernible on such return or such claim for refund. The employer of the
						preparer or the partnership in which the preparer is a partner, or the preparer
						(if not employed or engaged by a preparer and not a partner of a partnership
						which is a preparer), must retain the signed duplicate of the New York State
						income tax return or claim for refund. A record of any arithmetical errors
						corrected must be retained by the person required to retain the signed
						duplicate of the New York State income tax return or claim for refund and be
						made available upon request by the Department of Taxation and
						Finance.
(ii) Where mechanical
						preparation of the New York State income tax return or claim for refund is
						accomplished by computer not under the control of the individual preparer, then
						the signature requirement of this subdivision may be satisfied by a signed
						attestation by the individual preparer attached to such return or such claim
						for refund that all the information contained in such return or such claim for
						refund was obtained from the taxpayer and is true and correct to the best of
						such preparer's knowledge, but only if such information (including any
						supplemental written information provided and signed by such preparer) is not
						altered on such return or such claim for refund by another person. For purposes
						of the preceding sentence, the correction of arithmetical or clerical errors
						discernible from the information submitted by the preparer does not constitute
						an alteration. The information submitted by the preparer must be retained by
						the employer of the preparer or by the partnership in which the preparer is a
						partner, or by the preparer (if not employed or engaged by a preparer and not a
						partner of a partnership which is a preparer). A record of any arithmetical or
						clerical errors corrected must be retained by the person required to retain the
						information submitted by the preparer and be made available upon request by the
						Department of Taxation and Finance.
(iii) Any items required to be retained and
						kept available for inspection under subparagraphs (i) and (ii) of this
						paragraph must be retained and kept available for inspection for the same three
						year retention period described in paragraph (d)(5) of this section.
(iv) If the Department of Taxation and
						Finance determines that a preparer or preparers have abused the permissive
						signature rules of this paragraph, such as by altering the New York State
						income tax return or claim for refund after signature (in contravention of
						subparagraph [i] of this paragraph) or by altering information on the New York
						State income tax return or claim for refund after attestation (in contravention
						of subparagraph [ii] of this paragraph), then the Department may, by written
						notice, prospectively deny to the preparer or preparers the right to use these
						permissive signature rules.