DLLR's Division of Occupational and Professional Licensing

 

Registration - Maryland Board of Individual Tax Preparers

 

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:

  1. a current, active CPA registered by Maryland or any other State,
     
  2. an individual in good standing and admitted to practice law in the State or in another state;
     
  3. an individual employed by a local, state, or federal governmental agency but only in performance of official duties;
     
  4. 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);
     
  5. 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
The Maryland Examination is being administered by PSI Services LLC. PSI began offering the MD Registered Tax Return Preparer Exam to candidates on October 1, 2014. The deadline for passing the Maryland Examination is December 31, 2015. Those individuals who are not yet registered with the Board will be able to register without taking the examination until December 31, 2015. After that date, passing the examination will be required before making application for registration.

Current registered tax preparers will have until December 31, 2015 to take and pass the Maryland exam. The cost of the Maryland Examination is $65. Those tax preparers who have taken and passed the RTRP exam given by the IRS do not have to take the Maryland exam, but must submit a copy of their RTRP Certificate issued by the IRS or the letter of passing results as proof.

Information about how to schedule, pay for, and take the Maryland Exam may be found at the PSI Exams Online website.

View a PDF version of the Maryland Examination Candidate Information Bulletin (PDF document, download Adobe Acrobat for free).

Examination Waiver
Tax preparers may apply for an examination waiver. Download the Exam Waiver Application (Word document, 57KB, download Word viewer for free) for an explanation of the waiver requirements and the application. You may also view the complete examination waiver regulation online.