To file a complaint about                         Office of Professional 
a tax return preparer:                            Responsibility 

                                                  We're committed to holding tax return 
If your tax return preparer does not follow these 
                                                  preparers to the highest standards of quality 
requirements, you may file a complaint with 
                                                  service. We work closely with professional 
the Office of Professional Responsibility by:
                                                  societies,  consumer advocacy groups, and 
• visiting our website at www.tax.ny.gov          law enforcement to ensure all tax preparers 
(search: complaint)                               perform their duties in an ethical and        Consumer 
                                                  legal manner.
• calling 518-457-5181
                                                  New York is one of only seven states to       Bill of Rights
You can also report tax evasion and               regulate the tax preparer industry.           Regarding Tax Preparers
fraud  online  or  by  calling  518-457-0578. 
The information is kept confidential. The 
Tax Department takes this type of illegal         Initiatives:
activity seriously, promptly reviews each         • require all non-exempt tax return 
complaint, and takes corrective action            preparers to register with the New York 
when appropriate.                                 State Tax Department 

                                                  • help consumers understand their rights 
                                                  when hiring a tax return preparer

                                                  • identify and discipline tax return 
                                                  preparers who fail to meet 
                                                  regulatory standards

                                                    www.tax.ny.gov

                                                               Pub 135 (11/21) 

                                              Tax return preparers must:                 A tax return preparer should 
                                                                                         never ask you to sign: 
                                              • post their New York State Tax Preparer 
                                                Registration Certificate and price list; • a blank return;
                                              • tell you up front whether they will      • an incomplete return;
                                                represent you if your return is          • a return with false information on it; or
                                                audited later;
                                                                                         • a return with information that you 
                                              • ask you about your income, expenses,       don't understand.
                                                family, and any other information or 
                                                documents needed to accurately           A tax return preparer should 
                                                complete your return;
Know your rights before you                                                              never charge a separate fee 
hire a tax return preparer                    • allow you to review your completed       to e-file your New York return, 
                                                return (including your bank account 
                                                                                         and should never guarantee 
Most tax return preparers act within the        information) and ask questions before 
law and treat their clients fairly, but there   you sign it;                             that:  
are some who do not.
This brochure contains important informa-     • give you a written statement of any      • you’ll receive a tax refund; or
tion about how to protect yourself when         interest and fees you will be charged    • you won’t be audited by the IRS or the 
you hire a tax return preparer.                 if you choose a refund anticipation        New York State Tax Department.
                                                loan (refund advance) or a refund 
For more information, call 518-457-5181.
                                                anticipation check (refund transfer) 
                                                instead of having your refund depos-
                                                ited directly into your bank account;
Scan this QR code for more                    • sign your tax return and enter the 
information, including additional               preparer tax identification number 
rights you have as a New York                   (PTIN) and New York tax preparer 
State taxpayer. Information is                  identification number (NYTPRIN), 
also available  in  Español,    中文版             if applicable;
Русский, বাঙালি,    ייִדיש,     Kreyòl
                                              • e-File your tax return;
ayisyen, 한국어, Italiano,    عربى, and 
Polski. (search: language).                   • give you a year-round address and 
                                                phone number you can use if you have 
                                                questions or concerns about your 
                                                return; and

                                              • give you a copy of your filed return.

                                                Pub 135 (11/21) (back)