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New York State Modernized e-File (MeF) Guide For Return ...

information requirements. NYS Tax Law §§ 32 and 685 prescribe penalties for paid preparers who fail to meet their responsibilities. Tax preparers are subject to these penalties if they fail to do the following: • Sign a NYS tax return or report refund anticipation loans or refund anticipation check documentationwhen required.

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  Return, Preparers

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