Bookkeeping Permit Requirements in Baltimore, MD

1. EIN (Employer Identification Number)

   Required if you have employees or operate as an LLC or corporation. Free from the IRS, obtained instantly online. Sole proprietors without employees may use their SSN, but an EIN is recommended for privacy and professional credibility.

   Official government source

   Free·Immediate (online application)

   Free

   Immediate (online application)

2. IRS Preparer Tax Identification Number (PTIN)

   Required for any paid preparer who prepares or assists in preparing federal tax returns for clients. If your bookkeeping practice includes any federal tax return preparation, you must obtain and renew your PTIN annually. Bookkeeping-only services (no tax return preparation) do not require a PTIN.

   Official government source

   Free·Immediate (online at IRS.gov)

   Free

   Immediate (online at IRS.gov)

1. Maryland Business Registration

   Register with the Maryland State Department of Assessments and Taxation (SDAT) via Maryland Business Express if structured as an LLC, corporation, or partnership (LLC Articles of Organization: $100). Sole proprietors operating under a trade name file a Trade Name registration with SDAT ($25) — Maryland has no county-clerk DBA filing. All Maryland LLCs and corporations must also file an SDAT Annual Report each year ($300, due April 15; $100 late penalty).

   Official government source

   $100 LLC Articles of Organization; $25 trade name; + $300/year SDAT Annual Report·1–5 business days (online filing)

   $100 LLC Articles of Organization; $25 trade name; + $300/year SDAT Annual Report

   1–5 business days (online filing)

2. Maryland Board of Individual Tax Preparers — Tax Preparer Registration (if applicable)

   Maryland requires paid individual tax preparers to register with the Maryland Board of Individual Tax Preparers (Maryland Department of Labor — not the Comptroller). Registration is $100 and valid for 2 years; renewal requires 16 hours of continuing professional education. Bookkeeping-only services that do not prepare income tax returns are not covered.

   Official government source

   $100 per 2-year registration·2–4 weeks (application and background check)

   $100 per 2-year registration

   2–4 weeks (application and background check)

3. Maryland Sales/Use Tax Registration (if applicable)

   Bookkeeping and accounting services are not subject to Maryland sales tax as professional services. However, if the business sells tangible goods, Maryland's 6% sales and use tax applies and registration with the Comptroller of Maryland is required (free). Verify obligations with the Comptroller of Maryland.

   Official government source

   Free–$25·Immediate–1 week (online)

   Free–$25

   Immediate–1 week (online)

1. Baltimore General Business License

   Baltimore City has no general business license, and a bookkeeping/accounting service with no retail inventory generally needs no Maryland traders license. A commercial office location needs a DHCD use & occupancy permit; home-based practices should confirm home-occupation zoning.

   Official government source

   $0 for licensing in most cases; U&O permit fee if opening a commercial office (unverified amount)·1–2 weeks

   $0 for licensing in most cases; U&O permit fee if opening a commercial office (unverified amount)

   1–2 weeks

2. Baltimore Home Occupation Permit (if home-based)

   Home-based businesses in Baltimore City must comply with the zoning code's home-occupation standards; confirm with DHCD/Dept of Planning whether a home-occupation/U&O filing is needed for your situation (unverified).

   Official government source

   Unverified·1–3 weeks

   Unverified

   1–3 weeks

Official Sources

• Baltimore Business Licensing
• IRS PTIN Requirements for Tax Return Preparers
• IRS EIN Application
• Maryland Comptroller — Tax Preparer Registration

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