IC 6-8.1-17 – Income Tax Return Preparers; Preparer Tax Identification Numbers | Midpage

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Indiana Code

Chapter 17

IC 6-8.1-17

Income Tax Return Preparers; Preparer Tax Identification Numbers

1"Income tax return"2"Income tax return preparer"3"Ptin"4Preparation of income tax returns; substantial portion 5Income tax preparation; restricted unless PTIN provided on the return 6Income tax preparation; preparer required to provide PTIN on any return 7Penalties for failing to provide PTIN 8Department authority to implement an oversight program using PTINs 9Bar or suspension of income tax preparer from filing income tax returns; hearing; judicial review 10Communication protocols to share and exchange PTIN information with Internal Revenue Service; other states 11Rules