Indiana Code 6-8.1-17-6. Income tax preparation; preparer required to provide PTIN on any return
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Terms Used In Indiana Code 6-8.1-17-6
- 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. 6. For taxable years beginning after December 31, 2018, the department shall require each income tax return preparer to include the income tax return preparer‘s PTIN on any income tax return that the income tax return preparer prepares and files with the department.
As added by P.L.212-2018(ss), SEC.29.