§ 6-8.1-17-1 “Income tax return”
§ 6-8.1-17-2 “Income tax return preparer”
§ 6-8.1-17-3 “PTIN”
§ 6-8.1-17-4 Preparation of income tax returns; substantial portion
§ 6-8.1-17-5 Income tax preparation; restricted unless PTIN provided on the return
§ 6-8.1-17-6 Income tax preparation; preparer required to provide PTIN on any return
§ 6-8.1-17-7 Penalties for failing to provide PTIN
§ 6-8.1-17-8 Department authority to implement an oversight program using PTINs
§ 6-8.1-17-9 Bar or suspension of income tax preparer from filing income tax returns; hearing; judicial review
§ 6-8.1-17-10 Communication protocols to share and exchange PTIN information with Internal Revenue Service; other states
§ 6-8.1-17-11 Rules
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Terms Used In Indiana Code > Title 6 > Article 8.1 > Chapter 17 - Income Tax Return Preparers; Preparer Tax Identification Numbers

  • Fiduciary: A trustee, executor, or administrator.
  • Fraud: Intentional deception resulting in injury to another.
  • income tax return: means any of the following:

    Indiana Code 6-8.1-17-1

  • income tax return preparer: means any of the following:

    Indiana Code 6-8.1-17-2

  • Oversight: Committee review of the activities of a Federal agency or program.
  • PTIN: means the preparer tax identification number that the Internal Revenue Service issues to identify tax return preparers under Indiana Code 6-8.1-17-3
  • Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5