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Indiana Code Title 6. Taxation § 6-8.1-17-2

Current as of January 02, 2024 | Updated by Findlaw Staff

Sec. 2. (a) As used in this chapter, “income tax return preparer” means any of the following:

(1) A person who prepares ten (10) or more income tax returns for compensation in a calendar year.

(2) A person who employs one (1) or more persons to prepare ten (10) or more income tax returns for compensation in a calendar year.

(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.

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Cite this article: FindLaw.com - Indiana Code Title 6. Taxation § 6-8.1-17-2 - last updated January 02, 2024 | https://codes.findlaw.com/in/title-6-taxation/in-code-sect-6-8-1-17-2/

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