Indiana Code 6-8.1-17-2. “Income tax return preparer”
(1) A person who prepares ten (10) or more income tax returns for compensation in a calendar year.
Terms Used In Indiana Code 6-8.1-17-2
- Fiduciary: A trustee, executor, or administrator.
- income tax return: means any of the following:
Indiana Code 6-8.1-17-1
- Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5
(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.
As added by P.L.212-2018(ss), SEC.29.