§ 6-8.1-17-2 — "Income tax return preparer"

Indiana § 6-8.1-17-2

• Jurisdiction: Indiana
• Art. 8.1: DEPARTMENT OF STATE REVENUE; TAX
• Ch. 17: Income Tax Return Preparers; Preparer Tax

Text

(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.
(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:
(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.
(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.

Legislative History

As added by P.L.212-2018(ss), SEC.29.