Ind. Code § 6-8.1-17-2
"Income tax return preparer"
Redline — January 1, 2018 → current.View current text →
Current — January 1, 2023
As of January 1, 2018
Effective 1-1-2019.
Sec. 2. (a) As used in this chapter, "income tax return preparer" means any of the following:
Sec. 2. (a) As used in this chapter, "income tax return preparer" means any of the following:
(1) A person who prepares ten (10) or more income tax returns for compensation in a calendar year.
(1) A person who prepares ten (10) or more income tax returns for compensation in a calendar year.
(2) A person who employs one (1) or more persons to prepare ten (10) or more income tax returns for compensation in a calendar year.
(2) A person who employs one (1) or more persons to prepare ten (10) or more income tax returns for compensation in a calendar year.
(b) A person is not an income tax return preparer if the person performs only the following acts:
(b) A person is not an income tax return preparer if the person performs only the following acts:
(1) Furnishes typing, reproducing, or other mechanical assistance.
(1) Furnishes typing, reproducing, or other mechanical assistance.
(2) Prepares returns or claims for refunds for:
(A) the employer by whom the person is regularly and continuously employed; or
(B) an affiliate of that employer.
(2) Prepares returns or claims for refunds for:
(A) the employer by whom the person is regularly and continuously employed; or
(B) an affiliate of that employer.
(3) Prepares, as a fiduciary, any returns or claims for refunds for a person.
(3) Prepares, as a fiduciary, any returns or claims for refunds for a person.
(4) Prepares claims for refund for a taxpayer in response to:
(A) a notice of deficiency issued to the taxpayer; or
(B) a waiver of restriction after the commencement of an audit of:
(i) the taxpayer; or
(ii) another taxpayer, if a determination in the audit of the other taxpayer directly or indirectly affects the tax liability of the taxpayer whose claim for refund the person is preparing.
(4) Prepares claims for refund for a taxpayer in response to:
(A) a notice of deficiency issued to the taxpayer; or
(B) a waiver of restriction after the commencement of an audit of:
(i) the taxpayer; or
(ii) another taxpayer, if a determination in the audit of the other taxpayer directly or indirectly affects the tax liability of the taxpayer whose claim for refund the person is preparing.
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.