Tax Preparer Continuing Education Requirements 2026 by State

Continuing education for paid tax preparers is a patchwork. The IRS runs a voluntary programme that asks for 18 hours, California requires 20 hours a year from registered preparers, Oregon asks for 30 hours and Maryland for 16 hours at each renewal. None of these is the same as the rules a CPA follows, and in most places a CPA, an enrolled agent or an attorney does not need to follow them at all. This guide sets out the main rules side by side, using the IRS and the state agencies' own pages. If you hold the CPA licence, start with our CPA CPE requirements guide instead, and if you are an enrolled agent, see our enrolled agent continuing education guide.

At a glance

Why tax preparer rules differ from CPA rules

A CPA is licensed by a state board of accountancy, which sets the CPE rules for the licence. A paid tax preparer who is not a CPA, enrolled agent or attorney does not hold a state board of accountancy licence. The education rules that do exist for these preparers come from three places: a voluntary IRS programme, a handful of state registration or licensing programmes, and the rules attached to a credential such as the enrolled agent status.

The IRS Annual Filing Season Program

The IRS programme is voluntary. A preparer who completes it receives a Record of Completion. For most preparers the requirement is 18 hours from an IRS-approved provider: a 6-hour Annual Federal Tax Refresher course that ends in a test, 10 hours of other federal tax law topics and 2 hours of ethics. Some groups skip the refresher course but still need 15 hours, made up of 10 hours of federal tax law, 3 hours of federal tax law updates and 2 hours of ethics. Our AFSP guide covers who qualifies for the shorter route.

California: CTEC

California registers commercial tax preparers through the California Tax Education Council. A registered preparer completes 20 hours a year through a CTEC-approved provider: 10 hours of federal tax law, 3 hours of federal tax law updates, 2 hours of ethics and 5 hours of California tax law. CTEC says completing the education does not renew the registration on its own, so the renewal itself still has to be filed. Our CTEC guide covers the renewal window and the late period.

Oregon: licensed tax preparers and consultants

The Oregon Board of Tax Practitioners requires at least 30 hours of acceptable continuing education since the last renewal date, including 2 hours of professional conduct and ethics. The requirement is waived for the first renewal of an initial licence. Preparer licences run to 30 September each year and consultant licences to 31 May, and the Board audits renewals at random. The Board's pages say to keep certificates for at least four years and that courses approved by CTEC, the IRS or NASBA are accepted.

Maryland: registered tax preparers

Maryland's labor department says registered tax preparers need at least 16 hours of continuing professional education at each renewal. Four of the 16 must be Maryland state tax, and up to two of those four may be a federal or state ethics course. The department's pages list several accepted sources, including IRS-approved courses. We could not find a fixed calendar deadline or an exemption list on the department's pages, so check the renewal notice you receive.

New York: registered tax return preparers

New York requires commercial preparers who prepare 10 or more New York State returns or reports in a calendar year to register with the Department of Taxation and Finance. For 2026 the department lists 16 hours of "Qual" courses for first-time registrants and 4 hours of continuing education for returning registrants. The courses are free through the state's learning system, and the department says IRS continuing education courses do not count. Registration costs $100, and the department sets a $250 penalty per calendar year for not registering. It expects the 2027 content and registration application in mid-November 2026.

Enrolled agents, CPAs and attorneys

Under Circular 230, attorneys and CPAs may practise before the IRS by filing a written declaration, and the rule adds no federal continuing education for them. Their education requirements come from the state bar or board of accountancy. Enrolled agents are different: they must complete 72 hours in each three-year cycle, with at least 16 in every year and 2 ethics hours a year. If you hold the EA status, the IRS programme above is not the rule that applies to you.

Keeping your records

Whichever rule applies, treat the certificate as your proof. Keep the provider name, the course title, the date, the hours and the subject area. Oregon's Board asks for four years, and most other agencies audit on request, so a single folder with every certificate saves a rushed search later. If you are also a CPA, check whether your state board accepts the same course, because the subject-area rules differ.

Frequently asked questions

How many continuing education hours does a tax preparer need?

It depends on the programme. The voluntary IRS programme asks for 18 hours (15 for exempt groups), California 20 a year, Oregon 30 since the last renewal and Maryland 16 at each renewal. New York sets its own state-run courses.

Do IRS courses count in every state?

No. New York says IRS continuing education courses for tax preparers do not count toward its requirement. Oregon accepts courses approved by CTEC, the IRS or NASBA. Always check the state agency.

Do CPAs need to take the same courses?

No. CPAs follow their state board of accountancy's CPE rules, and Circular 230 adds no federal continuing education for CPAs or attorneys.

Is the IRS programme mandatory?

No. The IRS describes the Annual Filing Season Program as voluntary. State registration programmes such as California's are mandatory for the preparers they cover.

Where do I find an approved provider?

The IRS lists approved continuing education providers on its own provider site, CTEC and the Oregon Board list the providers they accept, and New York offers free state-run courses.

Finding courses that count

Learnsignal publishes accounting, tax, audit, ethics and finance courses in its CPD and CPE library. Before you pay for any course, check the awarding body's own rules on what it accepts, and keep the certificate and the course details. For the full list of state CPA rules, see our CPA CPE requirements guide.

Source: IRS Annual Filing Season Program pages (updated January to May 2026), CTEC renewal requirements (September 2026), Oregon Board of Tax Practitioners continuing education and renewal pages, Maryland Department of Labor tax preparer continuing education page, New York Department of Taxation and Finance preparer registration page (October 2026) and Circular 230 section 10.3 and 10.6, checked October 2026.