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The Maryland Taxpayer’s
of
Bill
Requirements For Tax Preparers
&
Individuals who prepare taxes for Marylanders In Maryland, a registered tax preparer: Rights
are required to pass the Maryland Tax Preparers • Has paid a fee to register with the state Board.
Consumer Guide
Examination. The requirement applies to tax preparers • Must have passed a tax exam.
currently registered or those who have renewed • Has a certificate from the Board. Ask to see it.
their registration. • Must take continuing education courses We all pay our fair share of taxes
in federal and Maryland tax subjects. to help provide for government services
The Maryland State Board of Individual Tax Preparers
like education, public safety and transportation.
qualifies and registers individual tax preparers in the While Maryland tax preparers are required by state
State. An individual is required to be registered by law to be registered with the Board, there are a few To ensure all taxpayers understand their rights
the Board before providing individual tax preparation exceptions. The following do not have to be and are informed when filing their taxes, the
services. In Maryland, there are more than 3,600 registered with the Board: Comptroller’s Office created the Maryland
registered tax preparers. • Certified Public Accountants (CPA) Taxpayer’s Bill of Rights and Consumer Guide.
• Enrolled Agents of the Internal Revenue Service
Individuals who have not passed the examination and • Attorneys. This publication is designed to educate
prepare tax returns are subject to disciplinary action, Maryland tax preparers must have a Maryland Registration taxpayers on how to select a tax preparer,
which may result in a suspension, revocation and/or a and a Preparer Tax Identification Number (PTIN), their rights and what they can expect
civil penalty not to exceed $5,000. which is issued by the Internal Revenue Service to all tax when filing a return.
preparers in every state. It is not a Maryland Registration.
Using a Maryland Registered Preparer provides tax- Maryland preparers MUST have both. Ask to see your
payers with the confidence that their tax return is being preparer’s Maryland Registration Card.
prepared correctly and legally. Taxpayers are reminded
To reach the Maryland State Board of Individual Tax Preparers,
that they are ultimately responsible for their taxes, not call 410-230-6257, email indtaxprep@dllr.state.md.us or visit the website 80 Calvert Street, Annapolis, Maryland 21401
the preparer. Taxpayers may file a complaint with the of the Department of Labor, Licensing and Regulation at Tel: 410-260-7300 Fax: 410-974-2045
Board if there is a problem with a tax preparer. http://dllr.maryland.gov/license/taxprep. www.marylandtaxes.com
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