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Maryland Tax Preparer (MTP)

What are the CE requirements for a Maryland Tax Preparer?

All FunCPE Tax and Ethics courses are acceptable for Maryland Individual Tax Preparer CPE credit. 

The Maryland State Board of Individual Tax Preparers requires Maryland registered tax preparers  to complete continuing education as follows 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

In other words your CPE courses will likely look like this:

  • 12 hours Federal tax
  •   2 hours ethics
  •   2 hours Maryland state tax subjects (note that FunCPE does not offer these courses)

The renewal cycle is every 2 years based on the date your registration was originally issued.  The expiration date is two years from the date of last issuance.

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!).

Here is a link to the AFSP 15 hour package of CPE courses

Summary of the rules and requirements for Maryland Tax Preparers 

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 12 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.  All courses are at least 1 hour.  You receive 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.

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.

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. 

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