Registration Requirements - Individual Tax Preparers
Individuals who, for a fee, prepare federal and state tax returns for Marylanders are required to be registered by the Board. An individual must obtain this registration before soliciting or preparing tax returns.
The following professionals are exempt from the registration requirements:
- Actively licensed certified public accountants; CPA License Search or CPA Verify
- IRS enrolled agents;
- Attorneys in good standing; and
- Employees of state, local and federal government employees who perform tax return services in accordance with their official duties.
Federal PTIN Certificate for current tax year required
Registered tax preparers are required to hold a current Preparer Tax Identification Number (PTIN) issued by the U.S. Internal Revenue Service. See the IRS-PTIN website for further information. The PTIN must be renewed each tax year. Registrants must update the expiration date of the PTIN each year and submit a copy of the IRS PTIN Confirmation Certificate to the Board prior to the beginning of each tax year.