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The change determines registration obligations for personal income tax returns after July 30, 2010 and other tax returns after December 31, 2010. The guidance details who was excluded before and who is newly excluded, explains the enrolled agent concept under federal regulations, and clarifies non-retroactivity and refund eligibility.",{"@graph":69,"@context":122},[70,84,105],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":35,"@type":76,"position":81},"https://docshare.wps.com/document/healthcare/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/enrolled-agents-excluded-from-the-definition-of-tax-return-preparer-for-the-tax-preparer-registration-program/394583/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/enrolled-agents-excluded-from-the-definition-of-tax-return-preparer-for-the-tax-preparer-registration-program/394583.png","ImageObject",300,407,{"name":92,"@type":93},"pop out","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-30","2026-09-26",true,{"@type":102,"interactionType":103,"userInteractionCount":34},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"What does the amendment change about who must register as a tax return preparer?","Question",{"text":112,"@type":113},"It expands the exclusions under the Tax Preparer Registration Program so that enrolled agents and their supervised employees are not considered tax return preparers for registration purposes.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"From when does the amendment apply for personal and non-personal income tax returns?",{"text":117,"@type":113},"For personal income tax returns, it applies on or after July 30, 2010. For returns for taxes other than personal income taxes, it applies on or after December 31, 2010.",{"name":119,"@type":110,"acceptedAnswer":120},"Are the changes retroactive and are refunds available to enrolled agents who registered before July 30, 2010?",{"text":121,"@type":113},"No. The amendment is not retroactive, so enrolled agents who registered and paid the fee prior to July 30, 2010 are not entitled to a refund.","https://schema.org",{"og:url":83,"og:type":124,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":126,"canonical":83},"index,follow",{"doc_id":128,"site_id":62},394583,1790695271,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":92,"user_avatar":133,"doc_module":4,"category_id":34,"category_name":35,"doc_title":65,"doc_description":67,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":34,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":14,"language":139,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":140,"faqs":141,"seo_title":142,"seo_description":67,"update_tm":143,"read_time":24,"preview_page_count":4},962090760408,"https://ap-avatar.wpscdn.com/davatar_085a072bc5b1113ac321206ff7593b45","New York State Department of Taxation and Finance Office of Tax Policy Analysis Taxpayer Guidance Division  \nTSB-M-10(3)C  \nTSB-M-10(6)I  \nTSB-M-10(8)M  \nTSB-M-10(2)MCTMT  \nTSB-M-10(3)R  \nTSB-M-10(9)S All Taxes August 3, 2010  \nEnrolled Agents Excluded from the Definition of Tax Return Preparer for the Tax Preparer Registration Program  \nChapter 242 of the Laws of 2010 amended the definition of tax return preparer in section 32 of the Tax Law. The definition is used to determine who needs to register for the Tax Preparer Registration Program. For a complete description of the program, see TSB-M-09(11)C,(9)I, 10(M),(3)MCTMT,(4)R,(15)S, Tax Preparer Registration Program, and  \nTSB-M-09(14)C,(16)I,(13)M,(5)MCTMT,(11)R,(21)S, Amendment to the Definition of Tax Return Preparer for the Tax Preparer Registration Program.  \nThe amendment applies in determining who must register as a tax return preparer for personal income tax returns on or after July 30, 2010, and for returns for taxes other than personal income taxes on or after December 31, 2010.  \nDescription of change  \nPrior to the amendment, attorneys, public accountants, and certified public accountants were excluded from the definition of tax return preparer. Employees of a law firm, public accounting firm, or certified public accounting firm who prepare returns under the supervision of an attorney, public accountant, or certified public accountant in that firm were also excluded.  \nAfter the amendment, enrolled agents, and employees of an enrolled agent firm, law firm, public accounting firm, or certified public accounting firm who prepare returns under the supervision of an enrolled agent in that firm, are also excluded.  \nAn enrolled agent is a tax professional who has demonstrated special competence in tax matters, applied for enrollment, and has been issued an enrollment card by the Internal Revenue Service under Title 31 Code of Federal Regulations, Subtitle A, Part 10, Subpart A, Section 10.4.  \nThe amendment applies on or after July 30, 2010, and is not retroactive. Therefore, enrolled agents who registered under the Tax Preparer Registration Program and paid the registration fee prior to July 30, 2010, are not entitled to a refund.  \nNote: An enrolled agent who is excluded from the definition of a tax return preparer is still subject to the registration requirements if he or she facilitates the making of a refund anticipation check or refund anticipation loan. For additional information see TSB-M-09(11)C,(9)I, 10(M),(3)MCTMT,(4)R,(15)S, Tax Preparer Registration Program.  \nW A Harriman Campus, Albany NY 12227 [www.nystax.gov](www.nystax.gov)  \n-2-  \nTSB-M-10(3)C  \nTSB-M-10(6)I  \nTSB-M-10(8)M  \nTSB-M-10(2)MCTMT  \nTSB-M-10(3)R  \nTSB-M-10(9)S All Taxes August 3, 2010  \nAmended definition of tax return preparer  \nAs amended, the definition of a tax return preparer is as follows:  \nTax return preparer means an individual who prepares a substantial portion of any return for compensation. Tax return preparers include:  \n• employees of a tax return preparer or a commercial tax return preparation business who prepare returns for clients of that preparer or preparation business; and  \n• partners who prepare returns for clients of a partnership engaged in a commercial tax return preparation business.  \nThe following individuals are not considered tax return preparers for purposes of the registration program:  \n• Attorneys, public accountants, enrolled agents, and certified public accountants.  \n• The employees of a law firm, public accounting firm, enrolled agent firm, or certified public accounting firm who prepare returns under the supervision of an attorney, public accountant, enrolled agent, or certified public accountant in that firm. For purposes of this exclusion, a firm can be composed of one or more attorneys, public accountants, enrolled agents, or certified public accountants. The term supervision, as used in this exclusion, means the direct onsite supervision of an e","cbCaiheb27ft8mRp","https://ap.wps.com/l/cbCaiheb27ft8mRp","pdf",38181,"English","# Description of change\n## Amended definition of tax return preparer\n## NOTE","[{\"question\":\"What does the amendment change about who must register as a tax return preparer?\",\"answer\":\"It expands the exclusions under the Tax Preparer Registration Program so that enrolled agents and their supervised employees are not considered tax return preparers for registration purposes.\"},{\"question\":\"From when does the amendment apply for personal and non-personal income tax returns?\",\"answer\":\"For personal income tax returns, it applies on or after July 30, 2010. For returns for taxes other than personal income taxes, it applies on or after December 31, 2010.\"},{\"question\":\"Are the changes retroactive and are refunds available to enrolled agents who registered before July 30, 2010?\",\"answer\":\"No. The amendment is not retroactive, so enrolled agents who registered and paid the fee prior to July 30, 2010 are not entitled to a refund.\"}]","Enrolled Agents Excluded from the Definition of Tax Return Preparer for the Tax Preparer Registration Program | PDF",1790407331]