Businesses that provide income tax preparation services in New York City must comply with City Law and Rules.
You must give each customer a free, current, and legible copy of the Consumer Bill of Rights Regarding Tax Preparers before any discussions about tax preparation services. Note: The law does not apply to Certified Public Accountants, enrolled agents, and attorneys.
You can offer customers Refund Anticipation Loans (RALs), but you must disclose that the products are loans with interest rates. Advertising RALs as “rapid” or “instant” refunds is illegal.
Download NYC Law Governing Income Tax Preparation
Download the consumer guide Tax Preparation Services . which includes Consumer Bill of Rights Regarding Tax Preparers in English, Spanish, Arabic, Bengali, Chinese, Haitian Creole, Russian, and Korean.
Download the Consumer Bill of Rights Regarding Tax Preparers in
Download a consumer palm card with tax preparation tips
Download a Sample Disclosure for Refund Anticipation Loan (RAL)
By law, tax return preparers must register with the New York State Department of Taxation and Finance. Learn more about the registration requirements and process