DRS will be holding a webinar on Wednesday, May 14, 2025, at 10:00 a.m.  This session will provide an overview of the sales and use tax requirements pertaining to swimming pool installation, repair, cleaning and maintenance services.  Select here to register.

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?