815 ILCS 535/2

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.