6-8.1-18-5. Payroll Service Provider; Required Contract Provisions; Third Party Payroll Services
Sec. 5. A contract entered into by a business client with a payroll service provider for third party payroll services must include a provision that substantially specifies that if the payroll service provider fails to deposit a business client’s employer withholding taxes when due, and the failure is caused by an error or omission of […]
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) […]
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 […]
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.
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.
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 […]
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.
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 […]
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.
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 […]