{"data":{"id":"us-in/ic-6-8.1-17-5","jurisdiction":"us-in","citation":"IC 6-8.1-17-5","heading":"Income tax preparation; restricted unless PTIN provided on the return","body":"Sec. 5. For taxable years beginning after December 31, 2018, an income tax return preparer may not provide tax preparation services for income tax returns unless the income tax return preparer provides a PTIN when the income tax return preparer submits an income tax return to the department and signs the income tax return as a paid preparer.","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#6-8.1-17-5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"4709df39e84650258891fd9f34a6496a16335105fce4ab5b1ae699b67bac7d1e","source_id":"us-in","stale":false,"prev":"us-in/ic-6-8.1-17-4","next":"us-in/ic-6-8.1-17-6"},"notice":"GroundRules: Original legal text. Not legal advice."}