NOTICE: Taxpayers are strongly encouraged to visit the DRS website for answers to many questions. You may also email DRS at drs@po.state.ct.us. If contacting DRS by phone, please plan for wait times that may be longer than usual. See DRS FAQ's, which now include important information regarding Connecticut sales tax. Frequently Asked Questions

Paid Preparers and Facilitators


Tax Preparer and Facilitator Permit

You must obtain a permit from the Connecticut Department of Revenue Services if you are a paid preparer or a facilitator of refund anticipation loans (RAL) or refund anticipation checks (RAC).

A Paid Tax Preparer is a(n):
  • Individual that prepares more than 10 Connecticut Income tax returns or more than 10 federal income tax returns for Connecticut clients, or a combination of both, for a fee;
  • employee of a tax return preparation business that prepares more than 10 Connecticut income tax returns or more than 10 federal income tax returns for Connecticut clients, or a combination of both, for a fee;
  • employee of a tax preparer or facilitator holding a permit issued by Connecticut Department of Revenue Services
A Facilitator is:

a person who individually or with someone else:

  • solicits the execution of, processes, receives, or accepts an application or agreement for a RAL or RAC;
  • serves or collects on a RAL or RAC; or
  • facilitates making a RAL or RAC.

Are you a Paid Tax Preparer or facilitator?