The Board of Individual Tax Preparers is pleased to announce that
applications for registration as an Individual Tax Preparer are now enabled on this website. Please be
aware of the following before filing an application:
Federal PTIN
In order to legally prepare federal income taxes in Maryland you must apply for, be granted and
annually renew a Preparer Tax Identification Number (PTIN) from the Internal Revenue Service.
Find out more about the IRS-PTIN
website.
Maryland Registration
A registration issued by 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 the issuance of
a state registration. You must be at least 18 years old and hold a valid High School Diploma or GED.
Because the IRS has not yet established an electronic system that enables the Board to verify your
PTIN, we must do so manually. The application provides instructions on forwarding a copy of the
electronic confirmation you received when applying for the PTIN on line OR the "welcome letter" you
received after your PTIN was issued. Failure to provide one of the requested documents will keep
your registration from being issued.
Registration Fee
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 of issuance.
Exemptions from Maryland Registration
The following individuals are exempted 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.
Examination
There is no separate registration exam to qualify for the state
registration. State applicants filing before
the federal examination is actually in place will be granted the same ability in Maryland to practice
until 12/31/13 without having passed the exam. If such individuals fail to pass the federal exam by
that date, the IRS will delist them as qualified individual tax preparers. Maryland will similarly
terminate the state registration of such individuals at that time.
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