{"data":{"id":"us-in/ic-6-8.1-17-4","jurisdiction":"us-in","citation":"IC 6-8.1-17-4","heading":"Preparation of income tax returns; substantial portion","body":"Sec. 4. For purposes of this chapter, the preparation of a substantial portion of an income tax return shall be treated as the preparation of that income tax return.","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#6-8.1-17-4","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"19ffd460cd3a929d9d2aa11caf73b1371326f86fe1035c01af8fae72eabef00e","source_id":"us-in","stale":false,"prev":"us-in/ic-6-8.1-17-3","next":"us-in/ic-6-8.1-17-5"},"notice":"GroundRules: Original legal text. Not legal advice."}