Step by step
- Get your PTIN. Every paid preparer needs one: $18.75 for 2027, about 15 minutes online through the IRS PTIN system, and it expires December 31. See how to get or renew a PTIN.
- Study for and pass the Maryland Individual Tax Preparers exam with a score of 70% or higher. It covers Maryland as well as federal individual tax.
- Apply to the State Board of Individual Tax Preparers online through the Maryland Department of Labor and pay the application fee (listed at about $100). Approval is typically quick once the exam and PTIN are in place.
- Don't prepare or advertise until you're registered. Maryland requires registration before you solicit or prepare returns.
- Apply for an EFIN if you'll e-file as your own business. There's no IRS fee, the application includes a suitability check, and it can take up to 45 days — apply well before January. See how to get an EFIN.
- Choose professional tax software and, if your clients need it, enroll in bank products so fees can come out of refunds. As a partner office you pay $0 upfront for software, setup and training, and we help you get clients.
- Write your security plan (WISP). The FTC Safeguards Rule and IRS Publication 4557 expect every preparer to protect client data — multi-factor authentication, encryption, backups.
Staying registered
Renew your Maryland registration every two years with at least 16 hours of continuing education — 4 of them in Maryland tax (2 of those 4 may be a federal or state ethics course). Keep your CE records; the Board audits.
Every year, renew your PTIN and send the Board a copy of your IRS PTIN confirmation before the tax year begins. Forgetting this is one of the easiest ways to fall out of good standing.
Preparing returns in Maryland for 2027? Get your software lined up.
Professional tax software with $0 upfront, four bank partners, and help getting clients: your website, listings and ads set up for you.
What's different about Maryland
Maryland has both a state income tax and local (county) income taxes that are filed on the state return, so your software must handle Maryland's state and local calculations. Exemptions for CPAs, attorneys or enrolled agents aren't listed on the registration page — confirm your status with the Board before relying on one.
What it costs to start in Maryland
| Item | Cost | Notes |
|---|---|---|
| PTIN | $18.75 (2027) | Federal, renew yearly; send the certificate to the Board |
| Maryland registration | About $100 | Renews every two years |
| Maryland exam | Check the exam provider | Pass with 70% or higher |
| Continuing education | Varies by provider | 16 hours per two-year renewal, 4 in Maryland tax |
| EFIN | No IRS fee | Allow up to 45 days |
Start your Maryland office
Once you're registered, set up software that handles Maryland state and county returns, bank-product enrollment and training before January. Partner offices pay $0 upfront, with launch help and local search setup to bring in clients — see pricing, or budget your first year with the startup cost calculator. Compare with every other state in our tax preparer requirements by state table.
Maryland tax preparer FAQ
Do you need a license to prepare taxes in Maryland?
Yes. Paid preparers must pass the Maryland exam and register with the State Board of Individual Tax Preparers before soliciting or preparing returns.
What score do I need on the Maryland tax preparer exam?
70% or higher.
How often do Maryland tax preparers renew?
Every two years, with 16 hours of continuing education (4 in Maryland tax). You also send the Board your PTIN certificate every year.
Do I still need an EFIN in Maryland?
Maryland registration lets you prepare returns; an EFIN lets your business e-file them. If you'll run your own office, you need both. See how to get an EFIN.
Sources
Program rules change; confirm current requirements with the IRS and your providers.