{"data":{"id":"us-ia/iowa-code-421a.3","jurisdiction":"us-ia","citation":"Iowa Code § 421A.3","heading":"Engaged in business.","body":"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:\n1. Advertises, or gives publicity to the effect that the person prepares or assists others in the preparation of tax returns.\n2. Prepares or assists others in the preparation of tax returns for compensation.","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 421A - DISCLOSURE OF INFORMATION IN PREPARATION OF TAX RETURNS"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/421A.3.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:10Z","sha256":"5c3973ac67c577e5340bd9766942f7c81e0f2a59dd18d3619721f258fdba9ad3","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-421a.2","next":"us-ia/iowa-code-421a.4"},"notice":"GroundRules: Original legal text. Not legal advice."}