Examination Requirement - Individual Tax Preparers
Registered Tax Preparers Must Pass the Maryland Tax Preparers Exam
All Maryland individual tax return preparers must pass the Maryland tax preparers examination. This requirement applies to currently registered tax preparers in Maryland for the upcoming 2017 tax season.
Currently registered tax preparers and applicants for registration 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 or application files.
Individuals filing for registration for the first time should first file the Maryland application for registration and apply under the examination. Applicants should then contact PSI to schedule the examination.
The Maryland tax preparers examination is administered by PSI Services LLC. 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.
Maryland Candidate Information Bulletin
Please note: The examination was updated to include 2015 tax year reference materials on July 1, 2016.
Waiver of the Maryland Examination Requirement
A waiver from the requirement to pass the Maryland individual tax preparers examination is available under the following two limited circumstances:
- The tax preparer passed the Registered Tax Return Preparer (RTRP) examination administered by the IRS from November 2010 to January 18, 2013. Download the RTPR Examination Confirmation Sheet (Word). The Annual Filing Season Program (AFSP), sponsored by the IRS, does not exempt individuals from the examination requirement.
- The tax preparer provided 15 consecutive years of tax preparation services in another state and completed an average of 50 returns annually, with not less than 25 returns prepared in a given year. The experience cited must be for the 15 years immediately preceding the application for the examination waiver. Please Note: Experience preparing individual tax returns in Maryland in 2016 does not qualify.
The Board has partnered with the IRS and the Maryland Comptroller’s Office to identify unregistered preparers and current registrants who do not meet the current examination requirements to maintain their registrations. Individuals who prepare individual tax returns without registering with the Board are subject to disciplinary action. Registered individuals who have not maintained their qualifications by taking the Maryland individual tax preparers examination are also subject to action by the Board. Actions may result in reprimands, suspensions, revocation of registrations and/or civil penalties not to exceed $5,000 for each violation.