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The Maryland Taxpayer’s

of
Bill

Requirements For Tax Preparers

&
Individuals who prepare taxes for Marylanders In Maryland, a registered tax preparer: Rights

are required to pass the Maryland Tax Preparers • Has paid a fee to register with the state Board.
Consumer Guide
Examination. The requirement applies to tax preparers • Must have passed a tax exam.
currently registered or those who have renewed • Has a certificate from the Board. Ask to see it.
their registration. • Must take continuing education courses We all pay our fair share of taxes
in federal and Maryland tax subjects. to help provide for government services
The Maryland State Board of Individual Tax Preparers
like education, public safety and transportation.
qualifies and registers individual tax preparers in the While Maryland tax preparers are required by state
State. An individual is required to be registered by law to be registered with the Board, there are a few To ensure all taxpayers understand their rights
the Board before providing individual tax preparation exceptions. The following do not have to be and are informed when filing their taxes, the
services. In Maryland, there are more than 3,600 registered with the Board: Comptroller’s Office created the Maryland
registered tax preparers. • Certified Public Accountants (CPA) Taxpayer’s Bill of Rights and Consumer Guide.
• Enrolled Agents of the Internal Revenue Service
Individuals who have not passed the examination and • Attorneys. This publication is designed to educate
prepare tax returns are subject to disciplinary action, Maryland tax preparers must have a Maryland Registration taxpayers on how to select a tax preparer,
which may result in a suspension, revocation and/or a and a Preparer Tax Identification Number (PTIN), their rights and what they can expect
civil penalty not to exceed $5,000. which is issued by the Internal Revenue Service to all tax when filing a return.
preparers in every state. It is not a Maryland Registration.
Using a Maryland Registered Preparer provides tax- Maryland preparers MUST have both. Ask to see your
payers with the confidence that their tax return is being preparer’s Maryland Registration Card.
prepared correctly and legally. Taxpayers are reminded
To reach the Maryland State Board of Individual Tax Preparers,
80 Calvert Street, Annapolis, Maryland 21401
that they are ultimately responsible for their taxes, not call 410-230-6257, email indtaxprep@dllr.state.md.us or visit the website
the preparer. Taxpayers may file a complaint with the of the Department of Labor, Licensing and Regulation at Tel: 410-260-6222
Board if there is a problem with a tax preparer. http://dllr.maryland.gov/license/taxprep. www.marylandtaxes. og v

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  The Comptroller of Maryland

Serving the People
What You Should Know

While every taxpayer is ultimately responsible for what  All Maryland taxpayers have the right to:                 • Process an electronically-filed return within
is on their tax return, many choose to have someone else • Fair treatment and helpful advice.                        72 hours of being accepted by our system, 
prepare their return. When selecting a preparer, keep    • Privacy of your tax records.                              barring any problems with the return’s accuracy.
these tips in mind:                                      • Free forms and instructions available                   • Process any paper return as quickly as possible. 
                                                           24 hours a day on our website at                        • Reduce your refund if you owe taxes for other periods,
A tax preparer should never:                               www.marylandtaxes.gov                                      or owe money to another state agency, IRS, child
                                                                                                                      support payments or to any of several other states.
• Promise you a refund before looking at your
                                                         • Free assistance and state tax return preparation at     • Take collection action if you fail to pay, 
  financial information or asking questions.
                                                           any of our 12 taxpayer service offices located            including filing liens, garnishing wages, making
• Promise you a larger refund than another preparer.
                                                           throughout the state, including Annapolis and             bank attachments and suspending renewal
• Ask you to sign a blank or incomplete return.
                                                           Baltimore.                                                of state-issued licenses.
• Ask you to sign a return in pencil.

• Claim they have a special relationship with            • A free copy of your previously filed state tax          If you disagree with your tax assessment, 
    the Comptroller’s Office or IRS.                       return by writing us at:                                you have the right to:
                                                            Revenue Administration Division 
                                                                                                                   • File an appeal and ask for your case to be heard by a
Before you sign your prepared return, be sure to:                Attn: Central Files 
                                                                                                                     hearing officer.
                                                                 110 Carroll St.,  
• Review the entire return.                                                                                        • Have someone represent you or act on your
                                                                 Annapolis MD 21401.
• Make sure your preparer signs the return.
                                                                                                                     own behalf.
• Get your financial documents back,                                                                               •
                                                                                                                     File an additional appeal with the Maryland Tax
  including copies of all final returns.                 After you file a tax return you can expect 
• Get a receipt that contains the preparer’s             the Comptroller’s Office will:                              Court within 30 days from the date of the final
                                                                                                                      determination by the hearing officer.
  address and phone number.                              • Notify you in writing if changes were made to your                                   
                                                                                                                     80 Calvert St. Annapolis, MD 21401
• Ask your preparer to e-file the return. Find a list of    return, including a reduction in your refund.            Tel: (410) 260-6222  
  preparers who e-file at: www.irs. gov/efile            • Disclose tax information to the IRS as required by law.   www.marylandtaxes. og v

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