Maryland Tax Preparer (MTP)

Credential issued and maintained by

Maryland State Board of Individual Tax Preparers

Continuing education requirements for MTPs:

The Maryland State Board of Individual Tax Preparers requires Maryland registered tax preparers to complete CPE in order to renew their registration:

  • Must earn 16 CPE credit hours every 2 year cycle to renew the Individual Tax Preparer License.
  • The CE courses must be :
    • 12 hours Federal tax
    •   4 hours Maryland state tax-related subjects
      •   2 of the 4 Maryland state tax hours can be federal or state ethics CPE

CPE Hours cannot be carried over to the next renewal cycle

Continuing education hours earned in excess of the 16 hours for a 2-year registration term shall not be credited towards the continuing education requirement for a subsequent 2-year registration term.

Renewal cycle

Every 2 years based on the date your registration was originally issued.

The expiration date is two years from the date of last issuance.

All FunCPE Tax and Ethics courses are acceptable for MTP CPE credit

FunCPE courses meet Maryland Tax Preparer requirements:

  • Approved by the IRS
  • Acceptable self-study format
  • Federal tax and ethics are approved subjects

We welcome Maryland Tax Preparers to our site and would like to serve your needs better.

Please contact us with any suggestions for new course topics for MD Tax Preparer CPE specifically.

CE requirements for a Maryland Tax Preparer

Example CPE courses needed

  • 12 hours Federal tax
  •   2 hours ethics
  •   2 hours Maryland state tax subjects

Note that FunCPE does not offer MD state tax courses.

Programs that qualify as CPE

The Board may accept continuing education hours approved by the Internal Revenue Service. All FunCPE tax and ethics courses are accepted by the IRS.  FunCPE has been an approved IRS CPE provider for over 20 years.

Self study courses are accepted

The overriding consideration in determining whether a specific program qualifies is that it shall be a formal program of learning which contributes directly to the professional competence of the individual.

Self study courses are considered “Other Programs” meaning they are not “Group Programs.” Group Programs are seminar CPE presentations.  All FunCPE courses are self-study courses.

Self-study program requirements

  1. An outline is prepared in advance and preserved for review by the Board, if required;
  2. The program is at least 1 hour (50-minute instruction period) in length; and
  3. The program provides evidence of satisfactory completion.

All FunCPE courses

  • include an outline/study guide that can be printed,
  • are at least 1 hour and
  • create a certificate of completion when you pass the final exam, which is evidence of satisfactory completion.

Course Subject Matter

The following general subject matter areas are acceptable to the extent that they contribute directly to the expertise of individual income tax preparation:

(1) Taxation;

(2) Practitioner ethics;

(3) Accounting and payroll theory;

(4) Estate, tax, or investment planning;

(5) Computer technology; and

(6) Others, if the applicant can demonstrate a direct relationship between the course and individual income tax preparation.

Note:  All FunCPE tax and ethics courses meet the subject matter requirements.

 

Maryland Tax Preparers are EXEMPT from the IRS AFTR course

The good news is, if you have passed the Maryland Tax Preparer Examination, and maintain your MTP credential, you can participate in the IRS Annual Filing Season Program (AFSP) without having the take the IRS Annual Filing Season Refresher (AFTR) course.  You are considered “Exempt” from the AFTR course, and you only have to complete 15 hours of CPE to qualify for the AFSP Record of Completion.

You can use the 15 hours that you complete for the AFSP towards your 16 hour MD requirement, but you do have to take an additional 2 hours of MD state tax subjects.

The IRS AFSP program is free to participate, although you do have to take the 15 CPE hours from an IRS registered provider (like FunCPE!).