AFSP Requirements for Maryland Tax Preparers: Exempt Hours, State CE, and the December 31 Deadline
- Active Maryland State Board of Individual Tax Preparers registrants are AFSP-exempt: 15 hours, no AFTR.
- Non-registered Maryland preparers need 18 hours, including the 6-hour AFTR.
- State board CE is separate: 16 hours per two-year renewal, 4 of them in Maryland tax subjects.
- AFSP deadline: December 31, 2026, with no extensions.
§1 The AFSP for Maryland Preparers
The IRS Annual Filing Season Program (AFSP) is a voluntary program for tax return preparers without an EA, CPA, or attorney credential. Finish the required CE, consent to Circular 230’s practice obligations, and hold a valid PTIN, and you earn a Record of Completion for the filing season.
Maryland preparers come to the AFSP from an unusual starting point. The state already regulates paid individual preparers through the Maryland State Board of Individual Tax Preparers, which requires registration, a passing score on a state exam, and ongoing CE. The IRS recognizes that tested program, and that shapes how the AFSP works for Maryland registrants.
§2 Exempt or Non-Exempt in Maryland
Active registrants of the Maryland board are exempt under the AFSP. They complete 15 hours and skip the Annual Federal Tax Refresher (AFTR) course and test. Maryland shares this status with only two other state programs, Oregon’s Board of Tax Practitioners and California’s CTEC.
If you’re not an active Maryland registrant, you’re non-exempt unless another federal route applies: the former RTRP test, a SEE Part 1 pass within three years, or qualifying VITA/TCE service. Non-exempt preparers need 18 hours, including the AFTR. Our 2-minute AFSP exemption check can help you confirm your status, and our Maryland AFTR page covers the course itself.
§3 Hour Requirements by Track
EXEMPT AFSP REQUIREMENT — 15 HOURS (ACTIVE MARYLAND REGISTRANTS)
| Course Category | Required Hours |
|---|---|
| Federal Tax Law Updates | 3 |
| Federal Tax Law Topics | 10 |
| Ethics | 2 |
| Total | 15 |
NON-EXEMPT AFSP REQUIREMENT — 18 HOURS
| Course Category | Required Hours |
|---|---|
| AFTR course + comprehension test | 6 |
| Federal Tax Law Topics | 10 |
| Ethics | 2 |
| Total | 18 |
These federal numbers are identical in every state. For the full rules, see how many CE hours the AFSP requires by preparer type.
§4 Why Registered Maryland Preparers Still Consider the AFSP
Maryland registration lets you prepare returns for pay under state rules, but it carries no federal standing. The AFSP Record of Completion adds a listing in the IRS’s public Directory of Federal Tax Return Preparers. It also grants limited representation rights: you can represent clients whose returns you prepared and signed before IRS revenue agents, customer service representatives, and similar IRS employees.
For an exempt Maryland registrant, the added effort is 15 federal hours plus the consent step. There’s no AFTR test to sit. Given that the state already requires ongoing education, many registrants find the incremental cost small compared with the credibility of a federal listing clients can verify.
§5 Keeping State and Federal CE Straight
- Maryland board: at least 16 CPE hours per two-year registration renewal, with 4 in Maryland state tax subjects. Up to 2 of those 4 may be met with an ethics course.
- AFSP: 15 hours (exempt) of federal content from IRS-approved providers each calendar year, reported under your PTIN, plus Circular 230 consent by December 31.
Maryland-specific tax hours don’t count toward the AFSP, which requires federal content. Federal courses approved by both the board and the IRS may count toward both. Because the AFSP is annual and the state cycle is two years, you’ll typically take more federal hours than the state requires on its own. Maryland’s income tax is administered by the Comptroller of Maryland, while registration and CE rules come from the board. Check the board’s current requirements directly.
§6 Deadlines
December 31, 2026. Complete and have reported all AFSP hours, record your Circular 230 consent in your online PTIN account, and renew your PTIN for 2027. Your Maryland registration renewal is separate.
Confirm your IRS CE record before the holidays. Late provider reporting is avoidable if you check early. See our PTIN renewal walkthrough for the year-end sequence.
§7 FAQs
How many AFSP hours does a registered Maryland preparer need?
15 hours: 3 federal tax law updates, 10 federal tax law topics, and 2 ethics, from IRS-approved providers. No AFTR is required while your registration is active.
Does the AFSP satisfy Maryland’s state CE requirement?
Not by itself. Maryland requires 4 hours in Maryland state tax subjects every two years, which federal AFSP courses don’t cover. Some federal courses may count toward both if approved by both bodies.
Do I need to tell the IRS I’m registered in Maryland?
The IRS obtains exemption information from recognized state testing sources. Keep your registration active and your PTIN information accurate so your status is matched correctly.
Explore Tax IQ Academy’s 2026 AFTR course for the non-exempt track, or browse the AFSP & AFTR resource hub.
Tax IQ Academy is an IRS and CTEC approved provider of continuing education for tax professionals, offering AFSP, AFTR, and EA exam prep courses covering federal tax law, ethics, and practice management.