MD Tax Preparers Exam FAQs

MD Tax Preparers Exam

What is the Exam?

The Exam is a multiple-choice question test covering 10 categories of individual taxation for both Federal and Maryland Income Tax Returns.

Who is required to pass the Exam?

Effective January 1, 2016 all person preparing Maryland tax returns are required to have passed this exam.

Who is exempt from the law?

The following individuals are exempted by law from the requirement to hold a state individual tax preparers registration:

  1. a current, active CPA registered by Maryland or any other State,
  2. an individual in good standing and admitted to practice law in the State or in another state;
  3. an individual employed by a local, state, or federal governmental agency but only in performance of official duties;
  4. an individual enrolled to practice before the Internal Revenue Service who is governed under circular 230 (exemption applies only to Enrolled Agents of the IRS);
  5. an individual serving as an employee of or assistant to an individual tax preparer or an individual exempted under this subsection in the performance of official duties for the individual tax preparer or the individual exempted in 1 to 4 above.

Where do I take my test?

PSI Testing (https://candidate.psiexams.com/index.jsp) has been awarded the contract for the testing.  Look for more information on the Maryland Exam to be added in the near future.

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