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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