Division of Occupational and Professional Licensing

 

News - Maryland Board of Individual Tax Preparers

 

Maryland Taxpayer Alert!
Use only registered tax preparers as required by Maryland law

The Maryland State Board of Individual Tax Preparers has received a complaint from the State Comptroller’s Office pertaining to potential tax preparer scams throughout the State, which has resulted in the suspension of the processing of certain returns.

Please be aware that all persons who perform individual tax preparation services in Maryland are required to be registered by the Board of Individual Tax Preparers unless they are in an exempt category.

Typical tax preparer scams might involve one or more of the following types of conduct:

  • Theft of refund
  • Alteration of tax return documents
  • Filing a return without taxpayer consent
  • Falsifying income to generate a larger refund
  • Falsifying exemptions or dependent information to generate a larger refund
  • Falsifying expenses, deductions, or credits to generate a larger refund
  • Using an incorrect filing status to generate a larger refund

If you believe that you have been the victim of misconduct by a tax preparer, you may file a complaint with the Board.

Before hiring a tax preparer, contact the Board at 410-230-6257 to determine if the preparer is subject to the registration requirement.

LATEST NEWS FLASH
EXAMINATION REQUIREMENT FOR ALL REGISTERED TAX PREPARERS

Tax preparers who prepare taxes for Marylanders must 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 renewed their registrations prior to the January 1, 2016 effective date of the examination requirement.

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 and applicants may qualify for waiver from the examination under two limited conditions:

  1. The tax preparer passed the Registered Tax Return Preparer (RTRP) examination administered by the IRS from November 2010 to January 13, 2014. Download the RTPR Examination Confirmation Sheet (Word); or
     
  2. The tax preparer provided 15 consecutive years of tax preparation services, and performed these services for the a 15 year average of 50 returns annually, with no less than 25 returns prepared in a given year, download the 15 year experience waiver application (Word).

Please note: The Annual Filing Season Program (AFSP), sponsored by the Internal Revenue Service, does not exempt an individual tax preparer from the examination requirement. The AFSP should not be confused with the RTRP examination that ceased administration in January 2013.

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 options.

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.

Minutes of Public Meetings