Information for Tax Preparers
The Albuquerque Tax Preparer Ordinance took effect on January 1, 2023.
What businesses are impacted by the Albuquerque Tax Preparers Ordinance?
The Ordinance generally applies to tax preparers in the City of Albuquerque who charge consumers to prepare personal income tax returns. Attorneys, CPA's, IRS-enrolled agents and free low-income tax prep clinics are exempt. For detailed information on definitions and exemptions please read the Ordinance.
Where Can I Get Model Forms and Templates for the Required Disclosures?
The City provides the Model Forms and Templates below for your convenience and to assist you in complying with the law. You are not required to use these model forms as long as the form you do use is compliant with the Ordinance. For questions specific to your circumstances or business, you may call our office at 505-768-4596.
Model Forms & Signs
Tax Preparer Mandatory Posting - Download these posters and print on 4 legal size (8.5 x 14") pages. Post prominently in the front reception area of your business. English, Español
Fee Disclosure Template - Download and edit these templates for the required fee disclosure (must be posted and provided to consumers) English, Español
Tax Preparer Information Disclosure - Download and edit these templates for the required tax preparer information disclosure (must be provided to consumers) English, Español
Final Cost Disclosure - Download and edit this template for the required final cost disclosure (must be provided to consumers before they become obligated to pay for services) English, Español
Certification of Acknowledgment - Required to file annually, by February 1.
OR
2023 Certifications: Online filing is no longer available. Download the 2023 form and submit by email or mail.
Frequently Asked Questions
Who is required to comply with the Albuquerque Tax Preparer Ordinance?
The Ordinance generally applies to tax preparers in the City of Albuquerque who charge consumers to prepare personal income tax returns. Attorneys, CPA's, IRS-enrolled agents and free low-income tax prep clinics are exempt. For detailed information on definitions and exemptions please read the Ordinance.
Am I exempt if I completed the IRS Annual Filing Season Program?
No, Annual Filing Season Program participants are not exempt from the Ordinance.
I do not have a storefront; I prepare taxes at my home or at my clients’ homes. Do I have to comply with this Ordinance?
Yes.
The business or business owner is physically located outside of Albuquerque but employs one or more preparers in Albuquerque who prepare returns in Albuquerque (whether employees or contractors). Is the business required to comply with this Ordinance?
Yes.
I only do a few returns each year. Am I still required to comply with this?
Yes, unless you do not charge any fee for your services.
I am exempt from the Ordinance. Should I file the Annual Certification anyway?
No. Please email at [email protected] or call our office, 505-768-4596, to let us know the basis for your exemption.
My business has not obtained a City business registration and/or New Mexico Business Tax ID Number (BTIN). Do I need to get those?
Yes, the Ordinance requires that tax preparers subject to the Ordinance maintain a current City business registration and state BTIN.
I used to do tax preparation but I have retired/moved/closed the business/did not do any tax prep for a fee this year. Am I still required to file the Annual Certification?
You must file an Annual Certification in any year in which you prepare taxes for a fee. If you are no longer preparing taxes in Albuquerque, please contact the Office of Consumer Protection at 505-768-4596 so we can update our records.
At a business with multiple preparers, is each preparer required to file their own Certification?
No, each location of a business should file one certification listing all preparers who work at that location.
My business has multiple locations in Albuquerque. Do I need to file a separate Certification for each location?
Yes. You must also obtain a separate City Business registration number for each location.
Is filing the Annual Certification the only thing I need to do to be in compliance?
No, you must also display the required poster, provide the required disclosures, and comply with the other requirements in the Ordinance.
Where Can I Get Model Forms and Templates for the Required Disclosures?
On the website cabq.gov/consumer (Look for the page titled “Information for Tax Preparers”)
When are 2024 Annual Certifications due?
February 1, 2024
When is the earliest I can file my 2024 Certification?
The updated form and filing information for 2024 will be available on October 15, 2023, at cabq.gov/consumer (Look for the page titled “Information for Tax Preparers”).