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Current as of January 01, 2024 | Updated by Findlaw Staff
A person is engaged in the business of preparing income tax returns or assisting in preparing of returns if the person does any of the following:
1. Advertises, or gives publicity to the effect that the person prepares or assists others in the preparation of tax returns.
2. Prepares or assists others in the preparation of tax returns for compensation.
Cite this article: FindLaw.com - Iowa Code Title X. Financial Resources [Chs. 421-454] § 421A.3. Engaged in business - last updated January 01, 2024 | https://codes.findlaw.com/ia/title-x-financial-resources-chs-421-454/ia-code-sect-421a-3/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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