Division of Occupational and Professional Licensing

 

News - Maryland Board of Individual Tax Preparers

 

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.

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