Title: Tax Preparers
Alternate Title:
Description:
Paid tax preparers must follow Minnesota law. If they violate state law, the Minnesota Department of Revenue may sanction them through penalties, a cease and desist order, or both. Minnesota Department of Revenue.
Subject: Payroll Services
Creation Date: 1/13/2025 1:15:51 PM
Modification Date: 1/13/2025 1:40:54 PM
Agency Name: Revenue, Minnesota Department of
Agency URL: https://www.revenue.state.mn.us
Agency Description:
The Minnesota Department of Revenue manages the state's revenue system. Functions include the administration of 28 different taxes, interprets and enforces the tax laws, provides taxpayers both individuals and businesses with forms, processes tax returns/payments, and auditing.
Agency Phone: 651-556-3000
Agency Fax: Agency URL: https://www.revenue.state.mn.us
Agency Address: Revenue, Minnesota Dept. of
600 N. Robert Street
St. Paul
MN 55146
Unit Name: Tax Preparers
Unit URL:
Unit Description:
Unit Phone: 651-296-3781
Unit Fax: Contact person(s): Unit URL:
Audience:
Application URL:
Renewal URL:
Versa URL:
Requirements:
Review:
Regulation of Tax Preparers
Paid tax preparers must follow Minnesota law. If they violate state law, the Minnesota Department of Revenue may sanction them through penalties, a cease and desist order, or both.
When we sanction a tax preparer, we will post their name on our website. The following Minnesota Statutes regulate tax preparer behavior and conduct.
Tax Preparer Requirements
Standards of Conduct
Paid tax preparers must follow these standards of conduct or be penalized.
These standards do not apply to attorneys, certified public accountants, or enrolled agents. They are subject to separate standards of conduct. (See Minn. Stats. § 289A.60, subd. 13).
Tax preparers must:
- Act in the best interest of the client
- Promptly complete a client’s tax return
- Sign a client’s tax return when transaction is complete
- Give a client a copy of any document requiring the client’s signature
- Retain copies of individual income tax returns for at least four years
- Maintain a confidential relationship with clients and former clients
- Safeguard a client’s nonpublic personal information
- Safeguard and account for any money handled for the client
- Disclose all information that affect the client’s rights and interests
Tax preparers must not:
- Get a client’s signature on an incomplete form
- Be dishonest in any aspect of tax preparation
- Require a client to agree to a loan arrangement to complete a tax return
- Charge or accept a fee based on a percentage of an anticipated refund for tax preparation services
- Falsely claim credits or deductions on a client’s tax return
- Violate any provision of Minn. Stats.§ 332.37
- Withhold a document provided by the client for use in preparing the client’s tax return
- Create an account to receive a client’s refund without the client’s name on the account
- Include any of these in any document:
- A hold harmless clause
- A confession of judgment or a power of attorney to confess judgment against the client or appear as the client in any judicial proceeding
- A waiver of the right to a jury trial in any action brought by or against a debtor
- An assignment of or an order for payment of wages or other compensation for services
- A provision stating the client agrees not to assert any claim or defense otherwise available
- A waiver of any provision of this section or a release of any obligation required to be performed on the part of the tax preparer
- A waiver of the right to injunctive, declaratory, or other equitable relief or relief on a class basis
- If making, providing, or facilitating a refund anticipation loan, fail to provide all disclosures required by the federal Truth in Lending Act, United States Code, title 15, in a form that may be retained by the client.
See Minn. Stats. 270C.445
Itemized bill required
Nongame wildlife check off
Published names of tax return preparers subject to penalties
Penalties
Enforcement Penalties and Cease and Desist
Preparer's Paper Filing Fee
$500 Preparer penalty
Penalty for failure to provide federal ID
Exchange of data
Refund Anticipation Loan and Check
Refund anticipation loans and checks
Required disclosures
Refund anticipation loan disclosures requirement
Refund anticipation check disclosures requirement
Right to rescind refund anticipation loan
Rules: 8092
Statutes: 290A
332.37
Forms:
Fees:
Period of Issuance:
Perpetual
Length of Determination:
Other Info:
Activity: Payroll Services
License Detail URL:
Regulation of Tax Preparers
MN e-Services

