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Illinois Statutes Chapter 815. Business Transactions § 535/2. Persons engaged in preparing or assisting in preparing income tax returns

Current as of January 01, 2025 | Updated by Findlaw Staff

§ 2. For the purposes of this Act, a person is engaged in the business of preparing federal or state income tax returns or assisting taxpayers in preparing such returns if he does either of the following:

(a) Advertises, or gives publicity to the effect that he prepares or assists others in the preparation of federal income tax returns.

(b) Prepares or assists others in the preparation of state or federal income tax returns for compensation.

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Cite this article: FindLaw.com - Illinois Statutes Chapter 815. Business Transactions § 535/2. Persons engaged in preparing or assisting in preparing income tax returns - last updated January 01, 2025 | https://codes.findlaw.com/il/chapter-815-business-transactions/il-st-sect-815-535-2/

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