Information for Tax Preparers

The Albuquerque Tax Preparer and Consumer Rights Ordinance (TPCR) became effective February 15, 2021. While it is acknowledged that most tax preparers seek to provide services ethically, unfortunately, some may not. The Ordinance requires tax preparers to provide disclosures of important information to taxpayer consumers in an upfront manner.

If you are a tax preparer, how does the TPCR impact me and my business?

The Ordinance requires you to display, provide, and review information with the taxpayer before entering into a contract to provide any tax preparation services. No fees may be charged without a written contract. The disclosures must be in either English or Spanish, based on the consumer's preference.

A summary description of tax preparer obligations can be found below, as well as in the Tax Preparer FAQs. However, it is important that you consult the Ordinance for all provisions and requirements.

The Ordinance does not apply to attorneys, certified public accountants, or volunteer tax assistance programs. The Ordinance does apply to Enrolled Agents.

Before providing any tax preparation service, and upon conclusion of the service, you must provide the following to the taxpayer:

Tax Preparer Checklist

  • Albuquerque Consumer Bill of Rights for Paid Personal Income Tax Preparation Services (in English or Spanish; available on website)
  • Tax Preparer Disclosure Form (model form available)
  • Fee Schedule Disclosure (model form available)
  • Written Estimate of Fees
  • Mandatory Postings of Information (model forms available)
  • Tax Preparer Obligations after Completion of Tax Preparation Services
  • Final Invoice and Explanation of Costs

Prohibitions:

  • The tax preparer shall not require use of any refund settlement product in conjunction with tax preparation services.
  • The tax preparer shall not obtain a consumer signature upon an incomplete return or other authorizing document with blank spaces.
  • The tax preparer shall not knowingly make a false or misleading representation that may, tends to, or does deceive or mislead any consumer.

Please consult the Ordinance for all provisions and requirements to be informed about your obligations and responsibilities.

CABQ Resources And Model Forms

The City has provided responses to Frequently Asked Questions and Model Forms for your convenience, and to assist you in complying with the law. The Model Forms and FAQs do not cover all possible circumstances. You are not required to use these Model Forms. For questions specific to your circumstances or business, please consult with an attorney.

Formal Notice from City to Tax Preparers

Albuquerque Consumer Bill of Rights for Paid Personal Income Tax Preparation Services Brochure

Model Forms & Signs