Maryland Tax Preparer Licensing

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Maryland has joined Oregon and California to become one of just three states regulating the tax preparation industry by requiring tax preparers to register with the State and pass a competency test by the end of 2015.

Maryland Individual Tax Preparers Act

Maryland SB 817 entitled "Maryland Individual Tax Preparers Act was signed intor law in May, 2008. The following information is provided on the Maryland Division of Occupational Licensing Website:

During the 2008 Session of the Maryland General Assembly, Senate Bill 817 was enacted. This legislation would create a new licensing and regulatory program covering Individual Tax Preparers. SB 817 has been signed by the Governor.  Click here for more information on the Maryland DLLR's Division of Occupational and Professional Licensing webpage.

Highlights include:

  • Appointment of an eight person Board of Income Tax Preparers.
  • Requires that all persons offering individual tax preparation services must become licensed by June 1, 2010.
  • Provides for licensure without examination for someone with fifteen (15) consecutive years of tax preparation experience.
  • Provides for licensure by examination. The exam must be Board approved and must be no less stringent than the "individuals" section of the special enrollment examination for enrolled agents.
  • A license may be renewed every two years subject to the completion of 16 hours of continuing education.
  • Provides that the following individuals are exempted from the licensing requirement:
  1. A CPA licensed in Maryland or any other state.
  2. An individual admitted to practice law in Maryland or any other state.
  3. An individual employed by local, state or the federal government but only in performance of official duties.
  4. An individual enrolled to practice before the IRS who is governed under Circular 230.
  5. An employee or assistant to a licensed individual tax preparer or exempted individual, inperformance of official duties on their behalf.

Examination
Maryland law requires that applicants for registration pass an examination, Section 21-302(e) of Title 16, Business Occupations and Professions, Annotated Code of Maryland. The Board expects that the new Maryland Examination will be available later this year. At its regular meeting held May 12, 2014, the Board resolved to extend the deadline for passing the Maryland 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. Those tax preparers who have taken and passed the RTRP exam given by the IRS do not have to take the Maryland exam.

State Board of Individual Tax Preparers

Board Members:
Patricia Snell, Chair, Washington County
Fredric "Robert" Bader, Vice Chair, Baltimore City
Theodore "Teddy" Prioleau, Baltimore County
Michael Canet, Howard County
Kay Corbin-Riddle, Frederick County
James E. Marshall, Jr., Prince George's County
Vacant
Douglas Blackstone, Executive Director
Alicia Coar, Board Secretary

The State Board of Individual Tax Preparers qualifies and registers persons seeking to function as an individual tax preparer. An individual is required to be registered by the board before providing individual tax preparation services in the State. To qualify, an individual must be at least age 18, a high school graduate, and pass an examination. The board is authorized to deny registration, reprimand a registered individual, or suspend or revoke a registration.

Public Meetings
Regular business meetings of the State Board of Individual Tax Preparers are typically scheduled on the second Monday of each month. Where there is a schedule conflict with other Board meetings, other meeting dates have been arranged. A complete scheduled of the meeting dates can be found here: DLLR Calendar. Meetings are open to the public and take place at 500 N. Calvert Street, Baltimore, Maryland 21202, at 10:00 am.

Department of Labor, Licensing and Regulation
Division of Occupational and Professional Licensing
Maryland Board for Professional Engineers
500 N. Calvert Street, 3rd Floor
Baltimore, Maryland 21202
e-mail: indtaxprep@dllr.state.md.us

Appointment of Board of Individual Tax Preparers

As of 2010, the Board of Individual Tax Preparers has been appointed and is now meeting monthly.

The Board will determine what constitutes 15 years of tax preparation experience, as required by the Maryland Individual Tax Preparers Act. The determination of what constitutes 15 years of experience will be the basis for determining who may be eligible for grandfathering under the new law.

Please continue to periodically check DLLR’s website: http://www.dllr.state.md.us/license/taxprep/ for updates and guidance.

IRS Approved

IRS Approved Continuing Education Provider

Notice to Members of the National Association of Enrolled Agents: NAEA requires its members to obtain 30 hours of CPE each year. NAEA further requires the CPE be in compliance with IRS guidelines. As an IRS approved sponsor of CPE, our programs meet CPE standards set forth by NAEA.

NASBA

Approved National Registry of CPE Sponsor

NASBA Sponsor #109290


Pacific Northwest Tax School is registered with the National Association of the State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors through its website:  www.nasbaregistry.org

California

California

Pacific Northwest Tax School's courses fulfill continuing education requirements for California CPAs and IRS EAs.

Notice to California CRTPs: We are not currently offering CTEC-approved courses due to recent changes in CTEC's requirements.
Click here for more information.
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OR Board of Tax Practitioners

Pacific Northwest Tax School is a licensed vocational school regulated by the Oregon Higher Education Coordinating Commission. Our CPE programs are approved by the Oregon Board of Tax Practitioners.

TX State Board of Public Accountancy

Texas Sponsor #009794

The Texas State Board of Public Accountancy requires CPAs obtain CPE from a Board-approved sponsor. Pacific Northwest Tax School has registered with the Texas State Board of Public Accountancy as a CPE sponsor. This registration does not constitute an endorsement by the Board as to the quality of our CPE programs.

NY State Board of Public Accountancy

Sponsor License #002479

The New York State Board for Public Accountancy requires CPAs obtain CPE from a Board-approved sponsor. Pacific Northwest Tax School has registered with the New York State Board for Public Accountancy as a CPE sponsor.

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