Ind. Code ch. 6-8.1-17

in effect

Ind. Code § 6-8.1-17-1 "Income tax return"

Sec. 1. As used in this chapter, "income tax return" means any of the following: (1) An individual income tax return under IC 6-3. (2) A corporate income tax return under IC 6-3. (3) A financial institutions tax return under IC 6-5.5. (4) A utility receipts tax return under IC 6-2.3 (before its repeal). (5) A claim for refund of any tax described in subdivisions (1) through (4). As added by P.L.212-2018(ss), SEC.29. Amended by P.L.138-2022, SEC.14.

Ind. Code § 6-8.1-17-2 "Income tax return preparer"

Sec. 2. (a) As used in this chapter, "income tax return preparer" means any of the following: (1) A person who prepares ten (10) or more income tax returns for compensation in a calendar year. (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. (b) A person is not an income tax return preparer if the person performs only the following acts: (1) Furnishes typing, reproducing, or other mechanical assistance. (2) Prepares returns or claims for refunds for: (A) the employer by whom the person is regularly and continuously employed; or (B) an affiliate of that employer. (3) Prepares, as a fiduciary, any returns or claims for refunds for a person. (4) Prepares claims for refund for a taxpayer in response to: (A) a notice of deficiency issued to the taxpayer; or (B) a waiver of restriction after the commencement of an audit of: (i) the taxpayer; or (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. As added by P.L.212-2018(ss), SEC.29.

Ind. Code § 6-8.1-17-3 "PTIN"

Sec. 3. As used in this chapter, "PTIN" means the preparer tax identification number that the Internal Revenue Service issues to identify tax return preparers under 26 U.S.C. 6109. As added by P.L.212-2018(ss), SEC.29.

Ind. Code § 6-8.1-17-4 Preparation of income tax returns; substantial portion

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. As added by P.L.212-2018(ss), SEC.29.

Ind. Code § 6-8.1-17-5 Income tax preparation; restricted unless PTIN provided on the return

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. As added by P.L.212-2018(ss), SEC.29.

Ind. Code § 6-8.1-17-6 Income tax preparation; preparer required to provide PTIN on any return

Sec. 6. For taxable years beginning after December 31, 2018, the department shall require each income tax return preparer to include the income tax return preparer's PTIN on any income tax return that the income tax return preparer prepares and files with the department. As added by P.L.212-2018(ss), SEC.29.

Ind. Code § 6-8.1-17-7 Penalties for failing to provide PTIN

Sec. 7. (a) Except as provided in subsection (b) and in addition to any other penalties provided by law, the department may impose on any income tax return preparer who violates this chapter by failing to provide the income tax return preparer's PTIN a penalty of fifty dollars ($50) for each violation, but not to exceed twenty-five thousand dollars ($25,000) in a calendar year. (b) The department may not impose a penalty under this section if the income tax return preparer's failure to provide the income tax return preparer's PTIN is due to reasonable cause and is not due to willful neglect, as determined by the department. As added by P.L.212-2018(ss), SEC.29.

Ind. Code § 6-8.1-17-8 Department authority to implement an oversight program using PTINs

Sec. 8. The department may develop and by rule implement a program using PTINs as an oversight mechanism to assess returns to identify high error rates, patterns of suspected fraud, and unsubstantiated basis for tax positions by income tax return preparers. As added by P.L.212-2018(ss), SEC.29.

Ind. Code § 6-8.1-17-9 Bar or suspension of income tax preparer from filing income tax returns; hearing; judicial review

Sec. 9. (a) The department: (1) may investigate the actions of any income tax return preparer filing income tax returns; and (2) after a hearing, may bar or suspend an income tax return preparer from filing returns with the department for good cause. (b) Notwithstanding IC 4-21.5-2-4, the department shall conduct a hearing described in subsection (a)(2) under IC 4-21.5-3, and judicial review of an adverse decision in a hearing described in subsection (a)(2) shall be in accordance with IC 4-21.5-5. As added by P.L.212-2018(ss), SEC.29.

Ind. Code § 6-8.1-17-10 Communication protocols to share and exchange PTIN information with Internal Revenue Service; other states

Sec. 10. The department may establish formal and regular communication protocols with the commissioner of the Internal Revenue Service to share and exchange PTIN information for income tax return preparers who are suspected of fraud, who have been disciplined, or who are barred from filing tax returns with the department or the Internal Revenue Service. The department may establish additional communication protocols with other states to exchange similar enforcement or discipline information. As added by P.L.212-2018(ss), SEC.29.

Ind. Code § 6-8.1-17-11 Rules

Sec. 11. The department may adopt rules for the administration and enforcement of this chapter. As added by P.L.212-2018(ss), SEC.29.

Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026