MARYLAND TAX PREPARER PRACTICE TEST
WITH CORRECT ANSWERS 2026
1.
What must a Maryland tax preparer provide to a client upon request regarding their tax
returns?
• No obligation to provide any information once filed.
• Copies of their 2022-2023 returns and all additional information provided by the
client to prepare these returns, free of charge.
• Copies of their returns for a fee.
• Only the most recent return prepared for them.
2.
What is one responsibility of Maryland individual tax preparers when they discover an
error on a client's tax return?
• Charge the client a fee for the correction.
• Correct the error without informing the client.
• Advise the client of such error or omission.
• Ignore the error if it is minor.
3.
Which piece of information is not required to be reported to the Board by an individual
tax preparer within 15 days of a change?
• Business and/or home address
• Business Name
• Business and/or home telephone number
• E-mail address
4.
What is the maximum number of days after receiving an IRS examination notice that a
taxpayer can file an amended return or claim for a refund to qualify for contingent fees?
• 120 days
• 90 days
• 30 days
• 60 days
5.
What is the minimum age requirement for an applicant to register as a tax preparer in
Maryland?
• 25 years old
• 18 years old
• 27 years old
• 21 years old
6.
Describe the ethical obligation of a Maryland tax preparer when a client requests copies
of their tax returns.
• The tax preparer can choose whether or not to provide the information based on
their discretion.
• The tax preparer is only required to provide the most recent return.
WITH CORRECT ANSWERS 2026
1.
What must a Maryland tax preparer provide to a client upon request regarding their tax
returns?
• No obligation to provide any information once filed.
• Copies of their 2022-2023 returns and all additional information provided by the
client to prepare these returns, free of charge.
• Copies of their returns for a fee.
• Only the most recent return prepared for them.
2.
What is one responsibility of Maryland individual tax preparers when they discover an
error on a client's tax return?
• Charge the client a fee for the correction.
• Correct the error without informing the client.
• Advise the client of such error or omission.
• Ignore the error if it is minor.
3.
Which piece of information is not required to be reported to the Board by an individual
tax preparer within 15 days of a change?
• Business and/or home address
• Business Name
• Business and/or home telephone number
• E-mail address
4.
What is the maximum number of days after receiving an IRS examination notice that a
taxpayer can file an amended return or claim for a refund to qualify for contingent fees?
• 120 days
• 90 days
• 30 days
• 60 days
5.
What is the minimum age requirement for an applicant to register as a tax preparer in
Maryland?
• 25 years old
• 18 years old
• 27 years old
• 21 years old
6.
Describe the ethical obligation of a Maryland tax preparer when a client requests copies
of their tax returns.
• The tax preparer can choose whether or not to provide the information based on
their discretion.
• The tax preparer is only required to provide the most recent return.
