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TAX PREPARER REFUND FACILITATOR PERMIT REQUIREMENT

More than 1,100 applications received since registration launched in October

Individuals who will provide tax preparation for Connecticut income tax returns for the 2019 filing season, or who will facilitate refund anticipation loans or refund anticipation checks, must obtain a permit issued by the Connecticut Department of Revenue Services (CTDRS) as of January 1, 2019.

CTDRS accepts permit applications online only through the State of Connecticut eLicense web portal at https://www.elicense.ct.gov/. Since the online application opened in October, more than 1,100 individuals have applied for the state tax preparer/refund facilitator permit.

The permit requirement is the latest in a series of reforms designed to protect taxpayers and establish qualifications for such services. Certain professions already licensed and/or regulated - such as accountants, attorneys, and enrolled agents - are exempt from the permit requirement.

In tax year 2017, more than 1.12 million individual state tax returns were filed with a preparer ID number.

Those who may need to register should visit the CTDRS website's Paid Preparers and Facilitators page, where users are prompted to answer questions to determine applicability of the permit requirement.

To apply for and obtain a permit, an individual must have an Internal Revenue Service (IRS) preparer tax identification number (PTIN) and evidence of experience, education, or training in tax preparation services. The initial permit fee is $100.00 and is valid for a period of two years. Those who successfully submit an application will receive a printable permit copy via e-mail from CTDRS in approximately two weeks.

Additional Guidance: 

Special Notice 2018(8), Permit Requirements for Tax Preparers and Facilitators

Background:

Special Notice 2017(8), New Requirements for Income Tax Preparers and Facilitators of Refund Anticipation Loans or Checks