Tax Preparer Requirements by State: A 2026 Starting Map

Five statewide regimes to check first

This table is a triage tool. It does not decide whether an exemption covers a particular person or firm.

California: CTEC registration for many nonexempt preparers

California requires many preparers who are not CPAs, attorneys, or enrolled agents to register with the California Tax Education Council before preparing returns for a fee within the state. CTEC calls an approved registrant a CTEC Registered Tax Preparer, or CRTP.

For a new nonexempt preparer, CTEC currently lists these parts of the route:

• A criminal background check and Live Scan fingerprint submission.
• A 60-hour qualifying education course from a CTEC-approved provider.
• A current IRS PTIN.
• A $5,000 tax preparer surety bond.
• The CTEC application, registration fees, annual continuing education, and annual renewal.

California Business and Professions Code section 22255 requires the qualifying education to have been completed within the previous 18 months. Registration is required before a covered preparer begins paid preparation. Verify current deadlines, fees, course allocation, bond proof, and provider status directly with CTEC before paying for a course.

Connecticut: a paid-preparer permit above the return threshold

Connecticut’s Department of Revenue Services says a permit is required for a paid preparer who prepares more than 10 Connecticut income tax returns, more than 10 federal income tax returns for Connecticut clients, or a combination of those returns for a fee. The state page also addresses employees of tax return preparation businesses and refund-advance facilitators.

The current Connecticut statute requires an individual applicant to be at least 18, have a high school diploma, hold a PTIN, and provide satisfactory evidence of experience, education, or training. For tax preparers, that evidence has included an IRS Annual Filing Season Program certificate of completion since January 1, 2022. The statute lists a $100 initial application fee, a two-year permit term, and a $50 renewal fee.

Connecticut has exemptions, including categories for certain licensed accountants, attorneys, enrolled agents, and other specified people. Read the full definition and exemption section before deciding that a permit is or is not required. The DRS decision path links permit applicants to the state e-licensing system.

Start with the DRS paid-preparer page, then confirm the current statute in Connecticut General Statutes section 12-790a.

Maryland: registration before soliciting or preparing

The Maryland Board of Individual Tax Preparers says an individual who prepares federal and state returns for Marylanders for a fee must register before soliciting or preparing returns. The Board lists active CPAs, enrolled agents, attorneys in good standing, and certain government employees among the exemptions.

A Maryland registrant must keep a current federal PTIN and provide the Board with the current-year PTIN confirmation. Entry routes listed by the Board include passing Maryland’s individual tax preparer examination, documenting passage of the former IRS Registered Tax Return Preparer examination before January 18, 2013, or documenting at least 15 consecutive years of individual tax preparation services.

Registration renewal occurs every two years. The Board says a renewal applicant needs at least 16 hours of qualifying continuing professional education, with 4 hours in Maryland tax subjects. Two of those Maryland hours may be satisfied by qualifying ethics coursework.

Use the Board’s pages for registration scope and PTIN requirements, entry routes, and continuing education.

New York: annual registration with a commercial-preparer threshold

New York generally requires annual registration from a person paid to prepare a substantial portion of any New York State return or report, unless an exemption applies. The state issues a New York Tax Preparer Identification Number, or NYTPRIN, through the registration process.

A person who prepares 10 or more covered New York returns or reports for compensation is treated as a commercial tax return preparer under the state’s current threshold rules. Commercial preparers must register, pay a $100 fee, and complete New York coursework. The 2026 chart assigns 16 qualifying hours to many first-time registrants and 4 CPE hours to qualifying returning registrants.

New York also imposes operating duties after registration. The Tax Department says registered preparers must use the NYTPRIN on covered work, provide the required consumer publication, and follow the state e-file mandate. Rules for refund anticipation loan or check facilitators are separate and can apply even when a person is exempt from preparer registration.

Use the current New York tax preparer registration and education page to test the facts. The page lists exemptions for attorneys, CPAs, public accountants, enrolled agents, volunteer preparers, certain supervised employees, and employees preparing only their employer’s returns.

Oregon: licensed or registered practice roles

The Oregon Board of Tax Practitioners states that anyone who prepares Oregon personal income tax returns for compensation must be licensed or registered with the Board unless a statutory exclusion applies. Oregon uses several roles, so a new applicant should match the work to the right category rather than assume one route fits everyone.

The standard licensed tax preparer route uses an 80-hour basic tax course or approved equivalent, a preparer examination, and an application to the Board. Licensed tax preparers complete 30 hours of continuing education for later annual renewals, including at least 2 hours of ethics or professional conduct. The first renewal has a CE waiver under the Board’s current instructions.

Oregon also has a Registered Tax Aide role. The Board says an aide can complete a 40-hour course or show equivalent college coursework, then enter data and sit in on interviews under continuous supervision. An aide cannot complete or sign an Oregon personal income tax return. Effective June 5, 2026, Oregon also added a Registered Enrolled Agent path for eligible enrolled agents, with its own annual registration terms.

Review the Board’s current role notices, exam resources, approved 80-hour course providers, and renewal and CE requirements.

How to research a jurisdiction not covered here

This page did not audit every state, territory, city, county, business-registration rule, refund-product rule, or e-file rule. An omitted jurisdiction is unreviewed, not cleared. Begin with its revenue department and professional-licensing authority, then use a written agency response or qualified legal advice when the published material does not resolve the facts.

For every planned market, document answers to these questions:

1. Where will the preparer physically perform the work?
2. Where are the firm, office, and remote workers located?
3. Which state returns will the firm prepare?
4. Does the client’s residence trigger a preparer rule?
5. Does an exemption cover this person, this role, and this work?
6. Does the state approve the chosen course or CE provider?
7. Are there separate firm, branch, bond, disclosure, e-file, refund-product, or local licensing rules?
8. What date was each answer checked, and who owns the next review?

Keep the answer and source link in the firm’s annual compliance file. Recheck before marketing into a new state and before each filing season.

State source ledger

Use the map before choosing a course or market

Start with the official authority, then work backward. If a state requires an approved course, verify the provider in the state directory before enrolling. If the rule has an exemption, read the exact definition instead of relying on a credential label. If a remote-work fact is uncertain, request written guidance from the regulator or a qualified attorney.

A general tax course can teach return preparation. It cannot grant a state registration, license, permit, bond, or provider approval. Keep those claims separate when comparing programs.