Current through Register Vol. 51, No. 19, September 20, 2024
A. The
passing score for the Examination is 70 percent.
B. After December 31, 2015, an individual
shall pass the Examination given by the Board in order to qualify for a
registration unless the individual meets the requirements of §D of this
regulation.
C. An individual who
has passed the Registered Tax Return Preparer Examination given by the Internal
Revenue Service from November 1, 2011, through January 18, 2013, shall be
considered to have passed an examination equivalent to that given by the
Board.
D. Waiver of Examination.
The Board shall grant a waiver of the examination requirement to any individual
who:
(1) Submits an application on the form
the Board provides;
(2) Pays the
registration fee set by the Board;
(3) Has obtained 15 consecutive years of
individual tax preparation experience;
(4) Has completed 8 hours of annual
continuing education; and
(5) Is in
good standing with:
(a) The Internal Revenue
Service;
(b) The Department of
Labor, Licensing and Regulation;
(c) The Office of the Comptroller;
and
(d) The Office of the Attorney
General.
E.
Qualifying Experience.
(1) In order to meet
the requirements of §D(3) of this regulation, an applicant shall have
completed:
(a) An average of 50 individual
tax returns per year; and
(b) No
fewer than 25 individual tax returns per year.
(2) Both paid and unpaid individual tax
preparation services may qualify under this section.
(3) Documentation. An applicant may document
the experience required under this section through any of the following:
(a) Employer certification;
(b) Client certification; or
(c) Copies of completed individual tax
returns.
F.
Continuing Education. Qualifying continuing education programs shall comply
with the requirements set forth in COMAR .09.38.02.03B.
G. Reporting and Controls.
(1) An applicant for waiver of the
examination shall certify under penalty of perjury that the applicant meets the
requirements set forth in §D of this regulation.
(2) The Board at its discretion may verify
the information and documentation supporting an application for waiver of
examination.
(3) An applicant shall
comply with a request by the Board for additional documentation in support of
an application for waiver of examination.
