16 hours over the 2 year renewal period

Note for Maryland Board Registered Tax Preparers participating in the IRS Annual Filing Season Program - Record of Completion (AFSP - RoC): Maryland Board Registered Tax Preparers are considered exempt from completing a 6 hour Annual Federal Tax Refresher (AFTR) course as part of the AFSP - RoC. However, if you wish to participate will need to complete the annual CE requirement and consent to the Circular 230 obligations at PTIN renewal to be granted the Record of Completion.

Learn more about the IRS AFSP - Record of Completion.

• Maryland State Tax Topics: Minimum 4 hours
• Ethics: 2 hours of the 4 Maryland State Tax Topics hours may be satisfied with either a federal or a state course in Ethics

Every 2 years from the date of issuance

Courses cannot be taken for credit more than once in a reporting period.

Excess hours earned in a CE cycle may not be carried forward to a subsequent CE cycle.

1. Complete CE requirements
2. Renew Maryland Registration
3. Renew PTIN (Preparer Tax Identification Number) at IRS.gov/ptin
   PTINs must be renewed annually by 12/31

• WebCE courses are online IRS-approved self-study courses with non-monitored open-book final exams.Students should read through course material then complete exam.
• Passing score: 70%
• If the final exam is not passed on the first attempt, students have an unlimited number of retakes.

12 months from the original date of purchase

WebCE reports course completions electronically to the IRS every business day. MD Preparers will report their CPE hours at renewal and if chosen for an audit must submit the certificates of completion.

Online PDF certificates of completion are available to print immediately after the final exam is passed. MD Tax Preparers should keep all certificates of completion for a minimum of 4 years for auditing purposes.

All persons who are registered to provide individual tax preparation services in the state of Maryland, are required to complete Maryland Tax Continuing Education Hours.