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The Maryland Association of Certified Public Accountants is a statewide professional association that provides leadership, training, advocacy and resources for its nearly 10,000 certified public accountant-members, who are employed in private practice, industry, government, and education.
Responsibility for the Uniform Certified Public Accountant Examination is shared between state boards of accountancy, the AICPA and NASBA: State boards of accountancy are responsible for assessing eligibility of candidates to sit for the CPA examination.
Form 1040-X (officially, the "Amended U.S. Individual Tax Return") is used to make corrections on Form 1040, Form 1040A, and Form 1040EZ tax returns that have been previously filed (note: forms 1040-A and 1040-EZ were discontinued starting with tax year 2018, but a 1040X may still be filed amending one of these tax forms filed for previous years).
A 1040 tax form is pictured, the 2025 tax deadline is set to be on April 15, 2025. How can I request an extension for a tax return? Extension requests can be done through the IRS at no charge.
As of the 2018 tax year, Form 1040, U.S. Individual Income Tax Return, is the only form used for personal (individual) federal income tax returns filed with the IRS. In prior years, it had been one of three forms (1040 [the "Long Form"], 1040A [the "Short Form"] and 1040EZ - see below for explanations of each) used for such returns.
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A few U.S. states (such as the Alabama State Board of Public Accountancy) require the candidate to be a U.S. citizen or Permanent resident (Green card holder), and at least 19 years of age. [11] As of October 1, 2018, testing sites in select cities of England, Ireland, Scotland, and Germany began offering the CPA Exam to eligible candidates. [12]
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