LATEST NEWS FLASH
EXAMINATION REQUIREMENT FOR ALL REGISTERED TAX PREPARERS
Beginning January 1, 2016, tax preparers who prepare taxes for Marylanders will be required to have passed the Maryland Tax Preparers Examination in order to continue to provide those services. This
requirement even applies to those individuals who are currently registered or renew their registrations prior to the January 1, 2016 deadline.
Individuals who are found to have prepared tax returns this tax season and beyond and have not passed the examination are subject to disciplinary action which may result in a suspension, revocation and or a civil penalty not to exceed $5,000.
Currently registered tax preparers can schedule to take the examination at any PSI test center, where information about scheduling, payment and taking the Maryland Tax Preparers Examination is detailed.. Test takers have the ability schedule to take the exam up to one day before the desired date of examination. PSI will transmit examination scores to the Board to update individual registrants’ records.
Current Maryland registered tax preparers may qualify for waiver from the examination under two limited conditions:
- The tax preparer passed the Registered Tax Return Preparer (RTRP) examination administered by the IRS from November 2010 to January 13, 2014. Click for RTPR Examination Confirmation Sheet or
- The tax preparer provided 15 consecutive years of tax preparation services, and performed these services for the a15 year average of 50 returns annually, with no less than 25 returns prepared in a given year click for 15 year experience waiver application.
Individuals filing as for registration for the first time should first file the Maryland application for registration and apply under the examination, 15 year experience or RTPR Examination waiver supplement forms to the application.
About Maryland Registration as an Individual Tax Preparer
Registration with the Maryland State Board is required to prepare Maryland individual tax returns. The holding of a current, valid federal PTIN is the primary credential required for registration. A person must be at least 18 years old and hold a valid high school diploma or GED. Maryland registration is valid for two years from the date of issuance of the original registration. Sixteen hours (16) of qualifying continuing education in tax related subject matter is required to renew the registration. The application provides instructions on forwarding a copy of the electronic confirmation you received when applying for the PTIN on line that you received after your PTIN was issued. Failure to provide one of the requested documents will result in a delay in processing or result in a denial of your registration.
Exemptions from Maryland Registration
The following individuals are exempt by law from the requirement to hold a state individual tax preparers registration:
- a current, active CPA registered by Maryland or any other State,
- an individual in good standing and admitted to practice law in the State or in another state;
- an individual employed by a local, state, or federal governmental agency but only in
performance of official duties;
- an individual enrolled to practice before the Internal Revenue Service who is governed under
circular 230 (exemption applies only to Enrolled Agents of the IRS);
- an individual serving as an employee of or assistant to an individual tax preparer or an
individual exempted under this subsection in the performance of official duties for the individual
tax preparer or the individual exempted in 1 to 4 above.
Registered tax preparers are required to hold a valid and current Preparer Tax Identification Number (PTIN) issued by the U.S. Internal Revenue Service. See the IRS-PTIN
website for further information.. The PTIN must be renewed each tax year. Registrants must update the expiration date of the PTIN each year and submit a copy their most recent IRS PTIN Confirmation Certificate to the Board at the beginning of each tax year.
The registration fee for the initial two year registration and subsequent bi-annual renewal is $100. The expiration date will be two years from the date the registration is issued.
The Maryland Tax Preparers Examination is administered by PSI Services LLC. Applicants for original registration and current registered tax preparers must complete the examination by December 31, 2015., unless a person passed the IRS Registered Tax Return Preparers Exam or can document 15 consecutive years of tax preparation experience. Information about how to schedule, pay for, and take the Maryland Exam may be found at the PSI Exams Online
website.The testing fee is $65.00.
Examination Waiver See the complete examination waiver regulation.
Tax preparers may be eligible for a waiver from the requirements to pass the Maryland Tax Preparers Examination through either of the following:
Maryland Candidate Information Bulletin
(PDF document, download Adobe Acrobat for free).
Please note: The Examination was updated to include 2014 Tax Year Reference Materials on July 1, 2015.