N.Y. Comp. Codes R. & Regs. tit. 20 § 2398.1

Current through Register Vol. 46, No. 45, November 2, 2024

Section 2398.1 - Definitions and applicability

(a) Definitions.

(1) Tax preparer or preparer means a person, partnership, corporation, or other business entity that, in exchange for consideration, advises or assists or offers to advise or assist in the preparation of income tax returns for another.

(2) Department means the Department of Taxation and Finance.

(b) Applicability. The provisions of this Part do not apply to:

(1) an officer or employee of a corporation or business enterprise who, in his or her capacity as such, advises or assists in the preparation of income tax returns relating to such corporation or business enterprise;

(2) an attorney at law who advises or assists in the preparation of income tax returns in the practice of law, and the employees thereof;

(3) a fiduciary who advises or assists in the preparation of income tax returns on behalf of the fiduciary estate, testator, trustee, grantor, or beneficiaries thereof, and the employees thereof;

(4) a certified public accountant licensed pursuant to the Education Law or licensed by one or more of the states or jurisdictions of the United States, and the employees thereof;

(5) a public accountant licensed pursuant to the Education Law, and the employees thereof;

(6) an employee of a governmental unit, agency, or instrumentality who advises or assists in the preparation of income tax returns in the performance of his or her official duties;

(7) an agent enrolled to practice before the Internal Revenue Service pursuant to section 10.4 of subpart A of part ten of title thirty-one of the Code of Federal Regulations; or

(8) a tax preparer operating within New York City.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 2398.1