Maryland Tax Topics

Overview

Maryland relies on various taxes, with state income tax being the largest contributor to its general fund. Tax preparers face unique challenges due to Maryland’s strategic location and its population of government and military personnel. This course provides an overview of Maryland’s tax system, focusing on individual taxpayer regulations and the latest tax modifications for the 2024 filing season. Completing this two-hour course counts toward the Maryland Individual Tax Preparers’ continuing education requirement and enriches understanding of local tax laws and recent legislative changes.

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License or Certification 

 

Regulator 

 

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Objectives

  • Identify the residency status of taxpayers in different circumstances and determine whether each must file a Maryland tax return
  • Identify the list of software providers approved by the Comptroller of Maryland for the preparation of individual tax returns and business tax returns
  • Identify the Maryland tax credits for individuals and businesses that expired or were introduced for 2023 (2024 filing season)
  • Identify the Maryland new subtraction modification for individuals and businesses that were introduced for 2023 (2024 filing season)


Tax Year: 2023

Designed For:

Maryland tax preparers, CPAs, and other finance professionals


WebCE® is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org. For more information regarding WebCE administrative policies such as refunds, cancellations and concerns, please contact Support Services at 877-488-9308.

Course Information

Adding additional credit may change exam requirements.

Advanced Preparation: None