Tax Preparer Regulations By State

State Registration: Yes.

• Annual Registration – $33
• Must complete online application for New Preparers at CTEC website
• Must pass a background check and fingerprinting procedure (Live Scan)
• Must possess and maintain IRS PTIN and a $5,000 tax preparer bond
• Must register with CTEC within 18 months of completion date on Qualifying Education certificate of completion
• Renew registration with CTEC by October 31st each year

State Exam: None

Qualifying Education (QE): Yes

• 60-hour qualifying tax course (45 federal, 15 state) from CTEC Approved Provider
• Register for CTEC Approved Qualifying Course

Continuing Education (CE): Yes

• Annual – 20 hours of CE from CTEC Approved Provider: Including 10 hours federal tax law, 3 hours federal tax law update, 2 hours Ethics, and 5 hours state tax law
• Register for CTEC Approved CE

State Registration: Yes

• $100 registration application fee + $50 renewal fees every two years
• Must be 18+ years of age and possess high school diploma
• As of January 1, 2022, a certificate of completion of the annual filing season program administered by the IRS will be required in order to receive a permit.
• More info

State Exam: No

Qualifying Education: No

• Must present evidence that you have experience, education, or training in tax preparation services.

Continuing Education: No

State Registration: No

• Tax return preparers must have an IRS PTIN and include it on all Iowa tax returns they prepare, regardless of the year of the return. Violators of this provision will incur a $50 civil penalty for each violation (not to exceed $25,000 in any calendar year).

State Exam: No

Qualifying Education: No

Continuing Education: Yes

• Annual – 15 hours, at least 2 hours must pertain to professional ethics, the remainder must relate to income tax
• CE must be taken by an IRS approved provider, and pertain to ethics or income tax
• Register for Federal CE
• More info

State Registration: Yes

• $100 Bi-annual registration from date of issuance
• Must possess and maintain IRS PTIN and must submit copy of IRS PTIN Confirmation Certificate to the Board prior to beginning of each tax year
• More info

State Exam: Yes

• $65 fee
• No test required if you are: an actively licensed CPA, IRS Enrolled Agent, attorney in good standing, or employee of state, local and federal government who performs tax return services in accordance with their official duties
• Pass score = 70%+

Qualifying Education: No

Continuing Education: Yes

• Bi-annual – 16 hours
• Four of the 16 hours must be in Maryland State tax-related subjects
• Two of the four Maryland hours may be satisfied by a federal or state course in ethics
• Register for Federal CE
• More info

State Registration: Yes

• Annual – For every calendar year in which you will be paid to prepare one or more NY State tax return(s) or report(s); Or… will facilitate a refund anticipation loan (RAL) or refund anticipation check (RAC)
• Must be 18 years of age, and possess high school diploma or equivalent
• More info

State Exam: No

• No test currently. However, when a competency exam becomes available, you have three years to complete/pass it

Qualifying Education: If you have less than three years of experience preparing New York State tax returns, complete a 16-hour basic tax course

Continuing Education: Yes

• Annual – hours vary, but a minimum of 4 hours
• Note: if you complete the IRS AFSP for tax preparers, you cannot credit it toward your required NY State CE hours
• Register for Federal CE
• More info

State Registration: Yes

• Initial License: $60/Preparer, $65/Active LTP Consultant, $95 all others
• Renewal License: Active Status: $80/Preparer, $95/Consultant
• Combination License – Initial License + New Business Registration: $110/Preparer, $125/Active LTP Consultant
• Other fees apply if inactive or need to reactivate license
• Must be at least 18 years old, possess high school or equivalent, and possess and maintain an IRS PTIN
• Must receive and submit your “Session Attendance Certification Form” (Certificate of Completion) to the Oregon Board office with your license application
• More info

State Exam: Yes

• Exam fee: $60 for Preparers and Consultants, plus
• Proctor fees: $50/Preparer, $85/Consultant
• Pass score = 75%+

Qualifying Education: Yes

• 80-hour basic tax course from OBTP Approved Provider
• Certificate of completion of course must be submitted with license application before license will be issued

Continuing Education: Yes

• Annual – 30 hours
• CE must be related to tax law and tax preparation
• At least two hours must be related to ethics or professional conduct
• CE must be completed during 13 months prior to each license year
• Same class may not be counted toward two different renewals
• Renewal fees: $80/Preparer, $95/Consultant
• Register for Federal CE
• More info