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 prepare at least 10 Connecticut state Income tax returns for a fee or other consideration;
- employee of tax return preparation business who prepares at least 10 Connecticut Income tax returns;
- 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?