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.