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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?