{"data":{"id":"us-in/ic-6-8.1-17-2","jurisdiction":"us-in","citation":"IC 6-8.1-17-2","heading":"\"Income tax return preparer\"","body":"Sec. 2. (a) As used in this chapter, \"income tax return preparer\" means any of the following:\n(1) A person who prepares ten (10) or more income tax returns for compensation in a calendar year.\n(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.\n(b) A person is not an income tax return preparer if the person performs only the following acts:\n(1) Furnishes typing, reproducing, or other mechanical assistance.\n(2) Prepares returns or claims for refunds for:\n(A) the employer by whom the person is regularly and continuously employed; or\n(B) an affiliate of that employer.\n(3) Prepares, as a fiduciary, any returns or claims for refunds for a person.\n(4) Prepares claims for refund for a taxpayer in response to:\n(A) a notice of deficiency issued to the taxpayer; or\n(B) a waiver of restriction after the commencement of an audit of:\n(i) the taxpayer; or\n(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.","path":["TITLE 6. TAXATION","ARTICLE 8.1. DEPARTMENT OF STATE REVENUE; TAX ADMINISTRATION","Chapter 17. Income Tax Return Preparers; Preparer Tax Identification Numbers"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-8.1-17-2","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"fd92f2603ecee7b490eb9265a4c771bd7b054a67aa09ebbb861552fb20ebfae0","source_id":"us-in","stale":false,"prev":"us-in/ic-6-8.1-17-1","next":"us-in/ic-6-8.1-17-3"},"notice":"GroundRules: Original legal text. Not legal advice."}