No person may provide tax preparation services for Alabama income tax returns, unless an IRS issued Preparer Tax Identification Number is provided by such preparer when submitting a return and signing as a paid preparer. (Act 2017-363, §4.)
Requirements of Taxpayers
Ala. Code § 40-18-443, under Alabama Taxpayer Protection and Assistance Act.
Ala. Code § 40-18-443