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Tax Preparer / Enrolled Agent
Tax preparation is primarily regulated at the federal level by the IRS. All paid preparers need a PTIN ($19.75/year). Only 4 states require additional registration. The Enrolled Agent (EA) designation is voluntary but provides full IRS representation rights. Compare requirements across all 50 states.
51
Total States
4
States w/ Registration
$19.75
Annual PTIN Fee
$609
EA Exam Total
Tax preparation regulation is primarily federal with limited state requirements. Here are the three key areas to understand.
All paid tax preparers must obtain a PTIN from the IRS ($19.75/year). There is no federal education requirement. The Enrolled Agent (EA) designation is voluntary and requires passing the 3-part Special Enrollment Examination ($609 total). EAs gain unlimited practice rights before the IRS.
California, Oregon, Maryland, New York, and Connecticut have additional requirements. CA and OR require qualifying education (60-80 hours) and state exams. MD requires 80 hours of education and an exam. NY requires free registration. CT requires compliance with consumer protection laws.
Enrolled Agents must complete 72 hours of CE per 3-year cycle (min 16 hrs/year, 2 hrs ethics). States with registration have additional CE requirements (16-30 hrs/year). The IRS Annual Filing Season Program offers 18 hours of voluntary CE for non-credentialed preparers.
Click any column header to sort. Click a state to view full requirements.
| State | State Registration | State Exam | State Reg Fee | CE Hours | Total Fees | Confidence | Verified |
|---|---|---|---|---|---|---|---|
| Alabama(AL) | No | No | — | — | $20-$629 (PTIN only to PTIN + EA/SEE exam) | medium | Mar 2026 |
| Alaska(AK) | No | No | — | — | $20-$629 (PTIN only to PTIN + EA/SEE exam) | medium | Mar 2026 |
| Arizona(AZ) | No | No | — | — | $20-$629 (PTIN only to PTIN + EA/SEE exam) | medium | Mar 2026 |
| Arkansas(AR) | No | No | — | — | $20-$629 (PTIN only to PTIN + EA/SEE exam) | medium | Mar 2026 |
| California(CA) | Yes | Yes | $33 | 20 hours/year | $178-$787 (PTIN + state registration; upper range includes EA/SEE exam) | medium | Mar 2026 |
| Colorado(CO) | No | No | — | — | $20-$629 (PTIN only to PTIN + EA/SEE exam) | medium | Mar 2026 |
| Connecticut(CT) | No | No | $0 | — | $20-$629 (PTIN + state registration; upper range includes EA/SEE exam) | medium | Mar 2026 |
| Delaware(DE) | No | No | — | — | $20-$629 (PTIN only to PTIN + EA/SEE exam) | medium | Mar 2026 |
| District of Columbia(DC) | No | No | — | — | $20-$629 (PTIN only to PTIN + EA/SEE exam) | medium | Mar 2026 |
| Florida(FL) | No | No | — | — | $20-$629 (PTIN only to PTIN + EA/SEE exam) | medium | Mar 2026 |
| Georgia(GA) | No | No | — | — | $20-$629 (PTIN only to PTIN + EA/SEE exam) | medium | Mar 2026 |
| Hawaii(HI) | No | No | — | — | $20-$629 (PTIN only to PTIN + EA/SEE exam) | medium | Mar 2026 |
| Idaho(ID) | No | No | — | — | $20-$629 (PTIN only to PTIN + EA/SEE exam) | medium | Mar 2026 |
| Illinois(IL) | No | No | — | — | $20-$629 (PTIN only to PTIN + EA/SEE exam) | medium | Mar 2026 |
| Indiana(IN) | No | No | — | — | $20-$629 (PTIN only to PTIN + EA/SEE exam) | medium | Mar 2026 |
| Iowa(IA) | No | No | — | — | $20-$629 (PTIN only to PTIN + EA/SEE exam) | medium | Mar 2026 |
| Kansas(KS) | No | No | — | — | $20-$629 (PTIN only to PTIN + EA/SEE exam) | medium | Mar 2026 |
| Kentucky(KY) | No | No | — | — | $20-$629 (PTIN only to PTIN + EA/SEE exam) | medium | Mar 2026 |
| Louisiana(LA) | No | No | — | — | $20-$629 (PTIN only to PTIN + EA/SEE exam) | medium | Mar 2026 |
| Maine(ME) | No | No | — | — | $20-$629 (PTIN only to PTIN + EA/SEE exam) | medium | Mar 2026 |
| Maryland(MD) | Yes | Yes | $50 | 16 hours/year | $70-$679 (PTIN + state registration; upper range includes EA/SEE exam) | medium | Mar 2026 |
| Massachusetts(MA) | No | No | — | — | $20-$629 (PTIN only to PTIN + EA/SEE exam) | medium | Mar 2026 |
| Michigan(MI) | No | No | — | — | $20-$629 (PTIN only to PTIN + EA/SEE exam) | medium | Mar 2026 |
| Minnesota(MN) | No | No | — | — | $20-$629 (PTIN only to PTIN + EA/SEE exam) | medium | Mar 2026 |
| Mississippi(MS) | No | No | — | — | $20-$629 (PTIN only to PTIN + EA/SEE exam) | medium | Mar 2026 |
| Missouri(MO) | No | No | — | — | $20-$629 (PTIN only to PTIN + EA/SEE exam) | medium | Mar 2026 |
| Montana(MT) | No | No | — | — | $20-$629 (PTIN only to PTIN + EA/SEE exam) | medium | Mar 2026 |
| Nebraska(NE) | No | No | — | — | $20-$629 (PTIN only to PTIN + EA/SEE exam) | medium | Mar 2026 |
| Nevada(NV) | No | No | — | — | $20-$629 (PTIN only to PTIN + EA/SEE exam) | medium | Mar 2026 |
| New Hampshire(NH) | No | No | — | — | $20-$629 (PTIN only to PTIN + EA/SEE exam) | medium | Mar 2026 |
| New Jersey(NJ) | No | No | — | — | $20-$629 (PTIN only to PTIN + EA/SEE exam) | medium | Mar 2026 |
| New Mexico(NM) | No | No | — | — | $20-$629 (PTIN only to PTIN + EA/SEE exam) | medium | Mar 2026 |
| New York(NY) | Yes | No | $0 | 16 hours/2 years (4 hrs NY tax topics) | $20-$629 (PTIN + state registration; upper range includes EA/SEE exam) | medium | Mar 2026 |
| North Carolina(NC) | No | No | — | — | $20-$629 (PTIN only to PTIN + EA/SEE exam) | medium | Mar 2026 |
| North Dakota(ND) | No | No | — | — | $20-$629 (PTIN only to PTIN + EA/SEE exam) | medium | Mar 2026 |
| Ohio(OH) | No | No | — | — | $20-$629 (PTIN only to PTIN + EA/SEE exam) | medium | Mar 2026 |
| Oklahoma(OK) | No | No | — | — | $20-$629 (PTIN only to PTIN + EA/SEE exam) | medium | Mar 2026 |
| Oregon(OR) | Yes | Yes | $50 | 30 hours/year | $70-$679 (PTIN + state registration; upper range includes EA/SEE exam) | medium | Mar 2026 |
| Pennsylvania(PA) | No | No | — | — | $20-$629 (PTIN only to PTIN + EA/SEE exam) | medium | Mar 2026 |
| Rhode Island(RI) | No | No | — | — | $20-$629 (PTIN only to PTIN + EA/SEE exam) | medium | Mar 2026 |
| South Carolina(SC) | No | No | — | — | $20-$629 (PTIN only to PTIN + EA/SEE exam) | medium | Mar 2026 |
| South Dakota(SD) | No | No | — | — | $20-$629 (PTIN only to PTIN + EA/SEE exam) | medium | Mar 2026 |
| Tennessee(TN) | No | No | — | — | $20-$629 (PTIN only to PTIN + EA/SEE exam) | medium | Mar 2026 |
| Texas(TX) | No | No | — | — | $20-$629 (PTIN only to PTIN + EA/SEE exam) | medium | Mar 2026 |
| Utah(UT) | No | No | — | — | $20-$629 (PTIN only to PTIN + EA/SEE exam) | medium | Mar 2026 |
| Vermont(VT) | No | No | — | — | $20-$629 (PTIN only to PTIN + EA/SEE exam) | medium | Mar 2026 |
| Virginia(VA) | No | No | — | — | $20-$629 (PTIN only to PTIN + EA/SEE exam) | medium | Mar 2026 |
| Washington(WA) | No | No | — | — | $20-$629 (PTIN only to PTIN + EA/SEE exam) | medium | Mar 2026 |
| West Virginia(WV) | No | No | — | — | $20-$629 (PTIN only to PTIN + EA/SEE exam) | medium | Mar 2026 |
| Wisconsin(WI) | No | No | — | — | $20-$629 (PTIN only to PTIN + EA/SEE exam) | medium | Mar 2026 |
| Wyoming(WY) | No | No | — | — | $20-$629 (PTIN only to PTIN + EA/SEE exam) | medium | Mar 2026 |
Tax preparers often work alongside other licensed professionals. Explore related licensing requirements.
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See the full comparison table above for all 51 states.