Many of the requirements are listed in this KB article
The smart card certificate has specific format requirements:
The CRL Distribution Point (CDP) location (where CRL is the Certification Revocation List) must be populated, online, and available.
CRL Distribution Point
Distribution Point Name:
Full Name: URL=http://server1.name.com/CertEnroll/caname.crl
Key Usage = Digital Signature
Basic Constraints [Subject Type=End Entity, Path Length Constraint=None] (Optional)
Enhanced Key Usage =
Client Authentication (220.127.116.11.18.104.22.168.2)
(The client authentication OID) is only required if a certificate is used for SSL authentication.)
Smart Card Logon (22.214.171.124.4.1.3126.96.36.199)
Subject Alternative Name = Other Name: Principal Name= (UPN). For example:
UPN = firstname.lastname@example.org
The UPN OtherName OID is : "188.8.131.52.4.1.3184.108.40.206"
The UPN OtherName value: Must be ASN1-encoded UTF8 string
Subject = Distinguished name of user. This field is a mandatory extension, but the population of this field is optional.