Indiana Code 6-8.1-17-5. Income tax preparation; restricted unless PTIN provided on the return
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Terms Used In Indiana Code 6-8.1-17-5
- income tax return: means any of the following:
Indiana Code 6-8.1-17-1
- income tax return preparer: means any of the following:
Indiana Code 6-8.1-17-2
- PTIN: means the preparer tax identification number that the Internal Revenue Service issues to identify tax return preparers under 26 U. See Indiana Code 6-8.1-17-3
Sec. 5. For taxable years beginning after December 31, 2018, an income tax return preparer may not provide tax preparation services for income tax returns unless the income tax return preparer provides a PTIN when the income tax return preparer submits an income tax return to the department and signs the income tax return as a paid preparer.
As added by P.L.212-2018(ss), SEC.29.