Every paid tax preparer in the U.S. needs a federal PTIN ($18.75 for 2027), and anyone who e-files as a business needs an EFIN. On top of that, 6 jurisdictions — California, Connecticut, Maryland, Nevada, New York and Oregon — have their own registration or licensing rules for paid preparers. Everywhere else, the federal requirements plus an ordinary business license are all you need.
What every preparer needs, in every state
- PTIN — required for every paid preparer in every state. $18.75 for 2027, about 15 minutes online; expires December 31. See how to get or renew a PTIN.
- EFIN — required for a business that e-files returns. No IRS fee; the application includes a suitability check and can take up to 45 days. See how to get an EFIN.
- Business setup — entity (if any), EIN, local business license and a written information security plan (WISP) apply everywhere, regulated state or not.
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States with their own preparer rules
California — CTEC registration (California Tax Education Council)
- 60-hour qualifying education course from a CTEC-approved provider
- $5,000 tax preparer surety bond
- PTIN
- Background check and fingerprinting (Live Scan)
- 20 hours of continuing education each year; renew by October 31
Fee: $102 application fee for new applicants; $35 annual registration fee
Non-exempt preparers can't prepare returns for pay until registered. Certain licensed professionals (e.g. CPAs, attorneys, enrolled agents) are exempt under state law — confirm with CTEC.
Connecticut — Paid Preparer / Facilitator Permit (Department of Revenue Services)
- Required if you prepare more than 10 Connecticut returns, or more than 10 federal returns for Connecticut clients, for a fee
- VITA/TCE volunteers and employees preparing only their employer's returns are exempt
- Non-exempt preparers must hold a current IRS AFSP Record of Completion to apply or renew (since 2022)
- Permit is issued to the individual and lasts two years
Fee: $100 application; $50 renewal every two years
DRS's Fraud Unit investigates complaints and can impose sanctions. Fees and the AFSP rule are from DRS Special Notice 2019(4) and the 2022 eLicense renewal guide; confirm current amounts at elicense.ct.gov.
Maryland — Individual Tax Preparer registration (State Board of Individual Tax Preparers)
- Pass the Maryland Individual Tax Preparers exam (70% or higher)
- Current PTIN, with the PTIN certificate submitted to the Board each year
- 16 hours of continuing education every two years (4 in Maryland tax; 2 of those may be ethics)
- Renew every two years
Fee: $100 (estimated application cost)
Confirm any exemptions (e.g. for CPAs, attorneys or enrolled agents) with the Board — they aren't listed on the registration page.
Nevada — Document preparation service registration (Nevada Secretary of State, NRS 240A)
- Tax return preparers are expressly covered by NRS 240A.030
- $25,000 surety bond for an individual registrant (higher for businesses with more registrants)
- Register before preparing returns for pay; renew periodically
Fee: $100 application fee; $50 renewal fee
Nevada has no state income tax, but the law covers preparing federal returns. CPAs and Nevada attorneys are exempt; the statute's treatment of enrolled agents is unclear — confirm with the Secretary of State.
New York — Tax return preparer registration (NYS Department of Taxation and Finance)
- Register every calendar year before preparing NYS returns for pay; show your NYTPRIN on every return
- Commercial preparers (10+ NYS returns) complete free state education: 16-hour qualifying course the first year, then 4 hours each year
- Attorneys, CPAs, public accountants and enrolled agents are excluded
Fee: $100 for commercial preparers (10+ returns)
2027 education content and registration open mid-November 2026. IRS courses don't count toward New York's requirement.
Oregon — Oregon Board of Tax Practitioners license
- Licensed Tax Preparer (entry level, works under a Licensed Tax Consultant): qualifying course and state exam
- Licensed Tax Consultant: can work independently and supervise preparers
- 30 hours of continuing education per year, including 2 hours of ethics (waived for the first renewal)
Fee: Preparer: $85 initial, $110 renewal. Consultant: $95 initial (if an active preparer), $125 renewal
Tax businesses also register with the Board ($150; branches $30).
Step-by-step state guides
California · Texas · Florida · New York · Georgia · Maryland · Oregon · Nevada · Connecticut
All 50 states and DC
| State | State preparer rules? | What's required | Source |
|---|---|---|---|
| Alabama | No state license | Federal PTIN (+ EFIN to e-file) and a local business license. | revenue.alabama.gov |
| Alaska | No state license | Federal PTIN (+ EFIN to e-file) and a local business license. Alaska has no broad individual income tax. | tax.alaska.gov |
| Arizona | No state license | Federal PTIN (+ EFIN to e-file) and a local business license. | azdor.gov |
| Arkansas | No state license | Federal PTIN (+ EFIN to e-file) and a local business license. | dfa.arkansas.gov |
| California | Yes — CTEC registration (California Tax Education Council) | 60-hour qualifying education course from a CTEC-approved provider; $5,000 tax preparer surety bond; PTIN; Background check and fingerprinting (Live Scan); 20 hours of continuing education each year; renew by October 31 | ctec.org |
| Colorado | No state license | Federal PTIN (+ EFIN to e-file) and a local business license. | tax.colorado.gov |
| Connecticut | Yes — Paid Preparer / Facilitator Permit (Department of Revenue Services) | Required if you prepare more than 10 Connecticut returns, or more than 10 federal returns for Connecticut clients, for a fee; VITA/TCE volunteers and employees preparing only their employer's returns are exempt; Non-exempt preparers must hold a current IRS AFSP Record of Completion to apply or renew (since 2022); Permit is issued to the individual and lasts two years | portal.ct.gov |
| Delaware | No state license | Federal PTIN (+ EFIN to e-file) and a local business license. | revenuefiles.delaware.gov |
| District of Columbia | No state license | Federal PTIN (+ EFIN to e-file) and a local business license. | code.dccouncil.gov |
| Florida | No state license | Federal PTIN (+ EFIN to e-file) and a local business license. Florida has no personal income tax. | floridarevenue.com |
| Georgia | No state license | Federal PTIN (+ EFIN to e-file) and a local business license. | dor.georgia.gov |
| Hawaii | No state license | Federal PTIN (+ EFIN to e-file) and a local business license. Hawaii requires registration to represent taxpayers before the Department of Taxation, not to prepare returns. | tax.hawaii.gov |
| Idaho | No state license | Federal PTIN (+ EFIN to e-file) and a local business license. | tax.idaho.gov |
| Illinois | No state license | Federal PTIN (+ EFIN to e-file) and a local business license. Illinois's State Tax Preparer Oversight Act uses PTINs to monitor preparers; it is not a license. | tax.illinois.gov |
| Indiana | No state license | Federal PTIN (+ EFIN to e-file) and a local business license. | in.gov |
| Iowa | No state license | Federal PTIN (+ EFIN to e-file) and a local business license. Iowa law requires paid preparers to put their PTIN on returns. | legis.iowa.gov |
| Kansas | No state license | Federal PTIN (+ EFIN to e-file) and a local business license. Kansas requires paid preparers to sign returns and include their PTIN. | ksrevenue.gov |
| Kentucky | No state license | Federal PTIN (+ EFIN to e-file) and a local business license. | revenue.ky.gov |
| Louisiana | No state license | Federal PTIN (+ EFIN to e-file) and a local business license. Louisiana penalizes preparers who fail to sign returns or provide an ID number. | legis.la.gov |
| Maine | No state license | Federal PTIN (+ EFIN to e-file) and a local business license. | maine.gov |
| Maryland | Yes — Individual Tax Preparer registration (State Board of Individual Tax Preparers) | Pass the Maryland Individual Tax Preparers exam (70% or higher); Current PTIN, with the PTIN certificate submitted to the Board each year; 16 hours of continuing education every two years (4 in Maryland tax; 2 of those may be ethics); Renew every two years | onestop.md.gov |
| Massachusetts | No state license | Federal PTIN (+ EFIN to e-file) and a local business license. | mass.gov |
| Michigan | No state license | Federal PTIN (+ EFIN to e-file) and a local business license. Michigan penalizes paid preparers who omit their signature or ID number. | michigan.gov |
| Minnesota | No state license | Federal PTIN (+ EFIN to e-file) and a local business license. Minnesota's Department of Revenue states it does not license preparers, but enforces conduct standards with penalties. | revenue.state.mn.us |
| Mississippi | No state license | Federal PTIN (+ EFIN to e-file) and a local business license. | dor.ms.gov |
| Missouri | No state license | Federal PTIN (+ EFIN to e-file) and a local business license. No state preparer program found. | dor.mo.gov |
| Montana | No state license | Federal PTIN (+ EFIN to e-file) and a local business license. No state preparer program found. | revenue.mt.gov |
| Nebraska | No state license | Federal PTIN (+ EFIN to e-file) and a local business license. | revenue.nebraska.gov |
| Nevada | Yes — Document preparation service registration (Nevada Secretary of State, NRS 240A) | Tax return preparers are expressly covered by NRS 240A.030; $25,000 surety bond for an individual registrant (higher for businesses with more registrants); Register before preparing returns for pay; renew periodically | leg.state.nv.us |
| New Hampshire | No state license | Federal PTIN (+ EFIN to e-file) and a local business license. No state preparer program found. New Hampshire has no broad personal income tax. | revenue.nh.gov |
| New Jersey | No state license | Federal PTIN (+ EFIN to e-file) and a local business license. | nj.gov |
| New Mexico | No state license | Federal PTIN (+ EFIN to e-file) and a local business license. | tax.newmexico.gov |
| New York | Yes — Tax return preparer registration (NYS Department of Taxation and Finance) | Register every calendar year before preparing NYS returns for pay; show your NYTPRIN on every return; Commercial preparers (10+ NYS returns) complete free state education: 16-hour qualifying course the first year, then 4 hours each year; Attorneys, CPAs, public accountants and enrolled agents are excluded | tax.ny.gov |
| North Carolina | No state license | Federal PTIN (+ EFIN to e-file) and a local business license. | ncdor.gov |
| North Dakota | No state license | Federal PTIN (+ EFIN to e-file) and a local business license. | tax.nd.gov |
| Ohio | No state license | Federal PTIN (+ EFIN to e-file) and a local business license. | dam.assets.ohio.gov |
| Oklahoma | No state license | Federal PTIN (+ EFIN to e-file) and a local business license. | oklahoma.gov |
| Oregon | Yes — Oregon Board of Tax Practitioners license | Licensed Tax Preparer (entry level, works under a Licensed Tax Consultant): qualifying course and state exam; Licensed Tax Consultant: can work independently and supervise preparers; 30 hours of continuing education per year, including 2 hours of ethics (waived for the first renewal) | oregon.gov |
| Pennsylvania | No state license | Federal PTIN (+ EFIN to e-file) and a local business license. | revenue.pa.gov |
| Rhode Island | No state license | Federal PTIN (+ EFIN to e-file) and a local business license. Rhode Island has preparer conduct rules and can suspend a preparer's filing privilege, but no registration. | rules.sos.ri.gov |
| South Carolina | No state license | Federal PTIN (+ EFIN to e-file) and a local business license. | dor.sc.gov |
| South Dakota | No state license | Federal PTIN (+ EFIN to e-file) and a local business license. South Dakota has no personal income tax. | dor.sd.gov |
| Tennessee | No state license | Federal PTIN (+ EFIN to e-file) and a local business license. Tennessee has no broad personal income tax. | tn.gov |
| Texas | No state license | Federal PTIN (+ EFIN to e-file) and a local business license. Texas has no personal income tax. | comptroller.texas.gov |
| Utah | No state license | Federal PTIN (+ EFIN to e-file) and a local business license. | incometax.utah.gov |
| Vermont | No state license | Federal PTIN (+ EFIN to e-file) and a local business license. | tax.vermont.gov |
| Virginia | No state license | Federal PTIN (+ EFIN to e-file) and a local business license. | tax.virginia.gov |
| Washington | No state license | Federal PTIN (+ EFIN to e-file) and a local business license. Washington has no personal income tax (it does have a capital gains excise tax). | dor.wa.gov |
| West Virginia | No state license | Federal PTIN (+ EFIN to e-file) and a local business license. | tax.wv.gov |
| Wisconsin | No state license | Federal PTIN (+ EFIN to e-file) and a local business license. | revenue.wi.gov |
| Wyoming | No state license | Federal PTIN (+ EFIN to e-file) and a local business license. Wyoming has no personal or corporate income tax. | revenue.wyo.gov |
State requirements FAQ
Which states require tax preparers to be licensed?
California, Connecticut, Maryland, Nevada, New York and Oregon. Each has its own registration or licensing program — see the cards and table on this page for requirements, fees and the official source.
Do I need a state license if my state isn't on the list?
Not a preparer-specific one. You still need a federal PTIN, an EFIN to e-file as a business, and whatever general business license your city or county requires.
Do CPAs, enrolled agents and attorneys need these state registrations?
Usually not — most state programs exempt CPAs, enrolled agents and attorneys. Check the exemptions listed for your state and confirm with the official source.
If I prepare returns for clients in another state, whose rules apply?
Generally the rules of the state where you prepare returns, and some states also apply their rules to anyone preparing that state's returns for pay. If you serve clients in a regulated state, check that state's program before the season.
How current is this information?
Each state was checked against its official source on 2026-10-21. Fees and continuing-education hours change, so confirm with the linked agency before you apply.
Sources
State sources are linked in the table. Rules and fees change; confirm with the agency before you apply.