MARYLAND CERTIFICATION

[TAXMAN]

Just a question? I do 10 returns for family members living in Maryland. Does anyone know if I have to take their test or be certified? Thanks No I am not a MD resident.

[jklcpa]

It looks like residency isn't the important test. There isn't a clear answer, but if those 10 returns don't constitute a significant business or significant contacts within MD, then you don't need to take the MD test. From the MD website:

3. Does registration apply only to tax professionals physically processing a Maryland state tax return in Maryland, or does it pertain to the personal residence of the employer? For example, if I am a tax professional who resides in Maryland, but I work and process tax returns in the state of Delaware, do I have to register with the state of Maryland?
Maryland Registration is not dependent on the preparer’s personal residence, but whether the preparer’s business includes preparing Maryland returns - either in state or out of state. If an out of state preparer is preparing Maryland returns as a significant part of his/her business, then he or she must register. However, those out of state tax professionals who prepare an occasional Maryland return for a walk-in client may not be required to register with Maryland.

The legal opinion from the Board’s Counsel states:

"[T]he requirement for registration would depend on what professional contacts the individual has with Maryland that concern providing, attempting to provide, or offering to provide tax preparation services in Maryland. If preparing Maryland returns is a significant part of the individual’s business, and the individual has significant contacts with Maryland, then the Board would expect the individual to register with Maryland."

 

Here's the link to the page where I got that from. That page was updated as on 7/1/14:  http://www.dllr.state.md.us/license/taxprep/taxprepfaq.shtml