Preparer Regulations By State

This page is updated as of April 2019

California

State Registration: Yes.

  • Annual Registration – $33
  • 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

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

Connecticut

State Registration: Yes

  • $100 registration application fee + $50 renewal fees every two years
  • Must be 18+ years of age, possess high school diploma, and possess and maintain an IRS PTIN
  • 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


Maryland

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

New York

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 facillitate 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: No

Continuing Education: Yes

  • Annual – hours vary
  • 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

Oregon

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