AFTR Course for Maryland Tax Preparers: Who Needs It When the State Board Grants an Exemption
- Active registrants of the Maryland State Board of Individual Tax Preparers are AFSP-exempt and skip the AFTR.
- Exempt: 15 IRS-approved hours. Non-exempt: 18 hours, including the 6-hour AFTR.
- Maryland’s own registration requires 16 CE hours every two years, with 4 in Maryland tax subjects.
- AFSP deadline for the 2027 season: December 31, 2026.
§1 Maryland’s Place in the AFTR Picture
The Annual Federal Tax Refresher (AFTR) is the 6-hour IRS course that non-credentialed preparers take to earn the Annual Filing Season Program (AFSP) Record of Completion. In most states, it’s unavoidable for anyone on that path. Maryland is one of three exceptions.
Maryland requires paid individual tax preparers to register with the Maryland State Board of Individual Tax Preparers, which includes passing a state examination. The IRS recognizes that tested program, and active Maryland registrants are treated as AFSP-exempt. They earn the Record of Completion with 15 hours of federal CE and no AFTR course. The only other states with this status are Oregon and California.
§2 How the Maryland Exemption Works
The IRS lists active registrants of the Maryland State Board of Individual Tax Preparers among the state-based program participants who can get the Record of Completion without the AFTR. Exempt preparers still have to do three things: complete 15 hours of IRS-approved CE, consent to Circular 230’s practice requirements, and hold a valid PTIN for the upcoming filing season.
Exemption depends on being an active registrant. If your Maryland registration lapses, you lose the basis for exemption. For every federal exemption category, see our exempt vs. non-exempt AFSP guide.
§3 Maryland Preparers Who Still Need the AFTR
Some Maryland-based preparers are still on the non-exempt track. That includes preparers who aren’t yet registered with the state board and those whose registration has lapsed. It also includes anyone working in Maryland who isn’t registered because the state program doesn’t apply to them, unless they qualify federally through a recent SEE Part 1 pass, the former RTRP test, or qualifying VITA/TCE service. If you’re unsure whether the state registration requirement applies to your situation, check with the board directly. The exemption question for the AFSP turns only on whether you’re an active registrant.
§4 The AFTR and the 18-Hour Track
For non-exempt preparers, the AFTR is a 6-hour course available June 1 to December 31 through IRS-approved providers, ending in a timed comprehension test.
NON-EXEMPT AFSP REQUIREMENT — 18 HOURS
| Course Category | Required Hours |
|---|---|
| AFTR course + comprehension test | 6 |
| Federal Tax Law Topics | 10 |
| Ethics | 2 |
| Total | 18 |
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 |
See the AFSP hours by preparer type guide for category details. If you’re on the non-exempt track, what to expect on the AFTR test covers the exam itself. The program-level view is on our Maryland AFSP requirements page.
§5 Maryland’s State CE vs. the IRS Program
Registered Maryland preparers work under two separate CE systems. The state board requires at least 16 hours of continuing professional education per two-year registration renewal, and 4 of those hours must be in Maryland state tax subjects. Up to 2 of those 4 may be satisfied by an ethics course. The AFSP, by contrast, is annual, runs on the calendar year, and counts only federal hours from IRS-approved providers.
The Maryland-specific hours won’t count toward the AFSP, since the AFSP requires federal content. General federal hours may serve both purposes if the course is approved by both the board and the IRS. Maryland’s income tax is administered by the Comptroller of Maryland, but preparer registration and CE are handled by the state board. Confirm current state rules with the board directly.
§6 Deadlines
December 31, 2026. Complete your 15 (exempt) or 18 (non-exempt) IRS-approved hours, record your Circular 230 consent in your online PTIN account, and renew your PTIN for 2027. Maryland registration renewal follows its own two-year cycle.
After each course, verify the hours appear in your PTIN account. Our PTIN renewal guide walks through the year-end steps.
§7 FAQs
I’m registered with the Maryland board. Do I need the AFTR?
No, as long as your registration is active. Active registrants are AFSP-exempt and need 15 IRS-approved hours with no AFTR course or test.
Do my Maryland state tax CE hours count toward the AFSP?
Maryland-specific tax hours don’t count. The AFSP requires federal tax law, federal updates, and ethics hours from IRS-approved providers. Federal courses approved by both bodies may count toward both.
Is the AFSP required in Maryland?
The AFSP is voluntary. It adds an IRS Directory listing and limited representation rights, which Maryland registration alone doesn’t provide at the federal level.
On the non-exempt track? Enroll in Tax IQ Academy’s 2026 AFTR course, 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.